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CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters
CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall
CA Shafaly GirdharwalCGST Rule 57: Generation and maintenance of electronic records
CGST Rule 57: Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a
CA Shafaly GirdharwalCGST Rule 56: Maintenance of accounts by registered persons
CGST Rule 56: Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies
CA Shafaly GirdharwalCGST Rule 55: Transportation of goods without issue of invoice
CGST Rule 55: Transportation of goods without issue of invoice (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job
CA Shafaly GirdharwalCGST Rule 54: Tax invoice in special cases
CGST Rule 54: Tax invoice in special cases (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax
CA Shafaly GirdharwalCGST Rule 53: Revised tax invoice and credit or debit notes
CGST Rule 53: Revised tax invoice and credit or debit notes (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) the word “Revised Invoice”, wherever applicable, indicated
CA Shafaly GirdharwalCGST Rule 52: Payment voucher
CGST Rule 52: Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number
CA Shafaly GirdharwalCGST Rule 51: Refund voucher
CGST Rule 51: Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding
CA Shafaly GirdharwalCGST Rule 50: Receipt voucher
CGST Rule 50: Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding
CA Shafaly GirdharwalCGST Rule 49: Bill of supply in GST
CGST Rule 49: Bill of supply in GST A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a) name, address and Goods and Services Tax Identification Number of
CA Shafaly GirdharwalRule 47: Time limit for issuing tax invoice
Rule 47: Time limit for issuing tax invoice The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the
CA Shafaly GirdharwalCGST Rule 46: Tax Invoice
CGST Rule 46: Tax invoice Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive
CA Shafaly Girdharwal