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CGST Rule 45: Conditions and restrictions of inputs and capital goods sent to the job worker
CGST Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where
CA Shafaly GirdharwalCGST Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had
CA Shafaly GirdharwalCGST Rule 44: Manner of reversal of credit under special circumstances
CGST Rule 44: Manner of reversal of credit under special circumstances Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held
CA Shafaly GirdharwalCGST Rule 43: Manner of determination of ITC
CGST Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions
CA Shafaly GirdharwalCGST Rule 42: Manner of determination of input tax credit
CGST Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of
CA Shafaly GirdharwalCGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business. (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details
CA Shafaly GirdharwalCGST Rule 40:Manner of claiming credit in special circumstances
CGST Rule 40: Manner of claiming credit in special circumstances (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or
CA Shafaly GirdharwalCGST Rule 38:Claim of credit by a banking company or a financial institution
CGST Rule 38:Claim of credit by a banking company or a financial institution Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of
CA Shafaly GirdharwalCGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration
CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the
CA Shafaly GirdharwalCGST Rule 36:Documentary requirements and conditions for ITC
CGST Rule 36: Documentary requirements and conditions for claiming input tax credit Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents,
CA Shafaly GirdharwalCGST Rule 35: Value of supply inclusive of tax
CGST Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may be,
CA Shafaly GirdharwalCGST Rule 34: Rate of exchange of currency value
CGST Rule 34:Rate of exchange of currency, other than Indian rupees, for determination of value Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both
CA Shafaly Girdharwal