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CGST Rule 33:Value of supply of services in case of pure agent
CGST Rule 33: Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value
CA Shafaly GirdharwalCGST Rule 32:Determination of value in respect of certain supplies
CGST Rule 32:Determination of value in respect of certain supplies Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined
CA Shafaly GirdharwalCGST Rule 31: Residual method for determination of value of supply
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent
CA Shafaly GirdharwalCGST Rule 30: Value of supply of goods or services or both based on cost
CGST Rule 30: Value of supply of goods or services or both based on cost Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred
CA Shafaly GirdharwalCGST Rule 29:Value of supply of goods made or received through an agent
CGST Rule 29:Value of supply of goods made or received through an agent Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods
CA Shafaly GirdharwalCGST Rule 28:Value of supply between distinct or related persons
CGST Rule 28: Value of supply of goods or services or both between distinct or related persons, other than through an agent Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply
CA Shafaly GirdharwalRule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money
Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration
CA Shafaly GirdharwalCGST Rule 26: Method of authentication
CGST Rule 26: Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically
CA Shafaly GirdharwalCGST Rule 25: Physical verification of business premises in certain cases
CGST Rule: 25 :Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the
CA Shafaly GirdharwalCGST Rule 24 :Migration of persons registered under the existing law
CGST Rule 24 :Migration of persons registered under the existing law CGST Rule 24 :Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and
CA Shafaly GirdharwalCGST Rule 23: Revocation of cancellation of registration in GST
CGST Rule 23: Revocation of cancellation of registration CGST Rule 23: Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST
CA Shafaly GirdharwalCGST Rule 22. Cancellation of registration in GST
CGST Rule 22. Cancellation of registration in GST (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him
CA Shafaly Girdharwal