Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
CGST Rule : 136 Monitoring of the order
CGST Rule : 136 Monitoring of the order The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it. (Updated upto September 2017)
CA Shafaly GirdharwalSep 30, 2017CGST Rule 97: Consumer Welfare Fund
CGST Rule 97: Consumer Welfare Fund (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper
CA Shafaly GirdharwalSep 30, 2017CGST Rule 100: Assessment in certain cases
CGST Rule 100: Assessment in certain cases (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section
CA Shafaly GirdharwalSep 30, 2017CGST Rule 102: Special Audit in GST
CGST Rule 102: Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his
CA Shafaly GirdharwalSep 30, 2017CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority
CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. (Updated upto June 2020) Go to Rule
CGST Rule 99: Scrutiny of returns
CGST Rule 99: Scrutiny of returns (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case
CA Shafaly GirdharwalSep 30, 2017CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling
CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling “ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”; (See note 1) (Updated upto September 2017)
CA Shafaly GirdharwalSep 30, 2017CGST Rule 108: Appeal to the Appellate Authority
CGST Rule 108: Appeal to the Appellate Authority CGST Rule 108- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by
CGST Rule 111:Application to the Appellate Tribunal
CGST Rule 111: Application to the Appellate Tribunal CGST Rule 111- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A
CGST Rule 110: Appeal to the Appellate Tribunal
CGST Rule 110: Appeal to the Appellate Tribunal CGST Rule 110- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal CGST Rule 112- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
CGST Rule 104: Form and manner of application to the Authority for Advance Ruling
CGST Rule 104: Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made 51 on the common portal in FORM GST ARA-01 and shall be accompanied by
CA Shafaly GirdharwalSep 30, 2017