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 98: Provisional Assessment
CGST Rule 98: Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM
CA Shafaly GirdharwalSep 30, 2017CGST Rule 90: Acknowledgement
CGST Rule 90: Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the
CA Shafaly GirdharwalSep 28, 2017CGST Rule 83:Provisions relating to a goods and services tax practitioner
GST Rule 83: Provisions relating to a goods and services tax practitioner (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax
CA Shafaly GirdharwalSep 28, 2017CGST Rule 86: Electronic Credit Ledger
CGST Rule 86: Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall
CA Shafaly GirdharwalSep 28, 2017CGST Rule 85: Electronic Liability Register
CGST Rule 85: Electronic Liability Register (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and
CA Shafaly GirdharwalSep 28, 2017CGST Rule 89: Application for refund in GST
CGST Rule 89: Application for refund of tax, interest, penalty, fees or any other amount (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund
CA Shafaly GirdharwalSep 28, 2017CGST Rule 92: Order sanctioning refund
CGST Rule 92: Order sanctioning refund (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the
CA Shafaly GirdharwalSep 28, 2017CGST Rule 95: Refund of tax to certain persons
CGST Rule 95: Refund of tax to certain persons (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on
CA Shafaly GirdharwalSep 28, 2017CGST Rule 94:Order sanctioning interest on delayed refunds
CGST Rule 94:Order sanctioning interest on delayed refunds Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is
CA Shafaly GirdharwalSep 28, 2017CGST Rule 2017: Unique Identification number for each transaction
CGST Rule 2017: 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 number relating to discharge
CA Shafaly GirdharwalSep 28, 2017CGST Rule 91: Grant of provisional refund
CGST Rule 91: Grant of provisional refund (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax
CA Shafaly GirdharwalSep 28, 2017CGST Rule 81: Final Return in GST
CGST Rule 81: Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (Updated upto September 2017)
CA Shafaly GirdharwalSep 28, 2017