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Rule 147 of the CGST Act – Recovery by sale of movable or immovable property.-
Rule 147 of the CGST Act – Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order
Rule 146 of the CGST Act – Recovery through execution of a decree, etc.-
Rule 146 of the CGST Act – Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a
Rule 145 of the CGST Rules – Recovery from a third person
Rule 145 of the CGST Rules – Recovery from a third person Rule 145 of the CGST rules- “(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as―the
Rule 143 of the CGST Act – Recovery by deduction from any money owed.-
Rule 143 of the CGST Act – Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as ―the defaulter‖) to the Government under any of the provisions of the Act or the rules made
Rule 142 of the CGST Act – Notice and order for demand of amounts payable under the Act.-
Rule 142 of the CGST Act – Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122
Rule 141 of the CGST Act – Procedure in respect of seized goods.-
Rule 141 of the CGST Act – Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or
Rule 139 of the CGST Act – Inspection, search and seizure.-
Rule 139 of the CGST Act – Inspection, search and seizure.- – (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
Rule 138 of the CGST Act – Documents and devices to be carried by a person-in-charge of a conveyance.-
Rule 138 of the CGST Act – Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry— (a) the invoice or bill of supply or delivery challan, as the case may be; and
GST ConsultancyRule 107 A of the CGST Rules – Manual filing and processing
Rule 107 A of the CGST Rules – Manual filing and processing Rule 107 A of the CGST Rules- “Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration,
Rule 88 A of the CGST Act – Order of utilization of input tax credit.-
Rule 88 A of the CGST Act – Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of
Rule 88 of the CGST Act – Identification number for each transaction.-
Rule 88 of the CGST Act – Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification
Rule 80 of the CGST Act – Annual return.-
Rule 80 of the CGST Act – Annual return.- (1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]126, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual