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CGST Rule 93:Credit of the amount of rejected refund claim
CGST Rule 93:Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed
CA Shafaly GirdharwalSep 28, 2017CGST Rule 82: Details of inward supplies of persons having UIN
CGST Rule 2017: Details of inward supplies of persons having UIN (Unique Identity Number) (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
CA Shafaly GirdharwalSep 28, 2017CGST Rule 84: Conditions for purposes of appearance
CGST Rules 84: Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has
CA Shafaly GirdharwalSep 28, 2017CGST Rule 87: Electronic Cash Ledger
CGST Rule 87: Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting
CA Shafaly GirdharwalSep 28, 2017CGST Rule 75: Communication and rectification of discrepancy
CGST Rule 75: Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability
CA Shafaly GirdharwalSep 27, 2017CGST Rule 71: Communication and rectification of discrepancy in ITC
CGST Rule 71: Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42
CA Shafaly GirdharwalSep 27, 2017CGST Rule 72: Claim of input tax credit on the same invoice
CGST Rule 72: Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
CA Shafaly GirdharwalSep 27, 2017CGST Rule 62:submission of quarterly return by the composition supplier
CGST Rule 62: Form and manner of submission of quarterly return by the composition supplier (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish
CA Shafaly GirdharwalSep 27, 2017CGST Rule 73: Matching of claim of reduction in the output tax
CGST Rule 73: Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a)
CA Shafaly GirdharwalSep 27, 2017CGST Rule 61:Form and manner of submission of monthly return
CGST Rule 61:Form and manner of submission of monthly return Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor
CA Shafaly GirdharwalSep 27, 2017CGST Rule 78: Refund of interest paid on reclaim of reversals
CGST Rule 78: 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 and shall be credited
CA Shafaly GirdharwalSep 27, 2017CGST Rule 78: Matching of details furnished by the e-Commerce
CGST Rule 78: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the
CA Shafaly GirdharwalSep 27, 2017