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CGST Rule 10:Issue of registration certificate
CGST Rule 10:Issue of registration certificate (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and
CA Shafaly GirdharwalCGST Rule 9: Verification of the application and approval
CGST Rule 9: Verification of the application and approval:
CA Shafaly GirdharwalRule 7: Rate of tax of the composition levy
Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column
CA Shafaly GirdharwalCGST Rule 6: Validity of composition levy
Rule 6: Validity of composition levy (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to
CA Shafaly GirdharwalRule 5: Conditions and restrictions for composition levy
Rule 5 of CGST Rules 2017: Conditions and restrictions for composition levy: (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b)
CA Shafaly GirdharwalCGST Rule 4:Effective date for composition levy
Effective date for composition levy (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under
CA Shafaly GirdharwalGST Rule 3A: Intimation for composition by migrated taxpayer
Intimation for composition by migrated taxpayer “(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to
CA Shafaly GirdharwalCGST Rule 3: Intimation for composition levy
Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed
CA Shafaly GirdharwalUpdated CGST rules 2017 ready reckoner
updated CGST rules 2017 updated CGST rules 2017 amended upto 15th sept with all notification. Chapter Rules Topics covered Chapter I Rule 1 to 2 Short Title and Definitions Chapter II Rule 3 to 7 Composition Rule 3 Intimation Rule 3A Intimation by
CA Shafaly GirdharwalAll CGST rules amended upto 15th Sept 2017
CGST rules amended upto 15th Sept 2017 As issued by CBEC here is a compilation of CGST rules amended upto 15th Sept 2017. These will be useful for all professionals need to refer these rules time to time. CGST rules amended Download the CGST rules amended
CA Shafaly GirdharwalGoods and Services Tax (GST) In India – CA Pritam Mahure
Goods and Services Tax (GST) rules eBook 6th edition, 11th September 2017 by CA Pritam Mahure. The book is a compilation of GST related key legal provisions, reports and articles. This book contains CGST Act, IGST Act, UTGST Act and Cess Act, however, it does
Latest invoice format issued by GSTIN
Latest invoice format issued by GSTIN: In their notification no. 27/2017 CBEC has issued new format of invoice in GST.
CA Shafaly Girdharwal