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Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals
Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3
Rule 36 of the CGST Act – Documentary requirements and conditions for claiming input tax credit.-
Rule 36 of the CGST Act – 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, namely,- (a) an invoice
Rule 20 of the CGST Act – Application for cancellation of registration.-
Rule 20 of the CGST Act – Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking
Rule 18 of the CGST Act – Display of registration certificate and Goods and Services Tax Identification Number on the name board.-
Rule 18 of the CGST Act – Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1)Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional
Rule 17 of the CGST Act – Assignment of Unique Identity Number to certain special entities.-
Rule 17 of the CGST Act – Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM
Rule 15 of the CGST Act – Extension in period of operation by casual taxable person and non-resident taxable person.-
Rule 15 of the CGST Act – Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration,
Rule 13 of the CGST Act – Grant of registration to non-resident taxable person.-
Rule 13 of the CGST Act – Grant of registration to non-resident taxable person.- (1)A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST
Rule 11 of the CGST Act – [Separate registration for multiple places of business within a State or a Union territory.-
Rule 11 of the CGST Act – [Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of
Rule 10 of the CGST Act – Issue of registration certificate.-
Rule 10 of the CGST Act – 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
Rule 9 of the CGST Act – Verification of the application and approval.-
Rule 9 of the CGST Act – Verification of the application and approval.- (1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of
Rule 7 of the CGST Act – Rate of tax of the composition levy.-
Rule 7 of the CGST Act – 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
Rule 6 of the CGST Act – Validity of composition levy.-
Rule 6 of the CGST Act – 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.