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CGST Rule 59:Form and manner of furnishing details of outward supplies
CGST Rule 59:Form and manner of furnishing details of outward supplies Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish
CA Shafaly GirdharwalSep 26, 2017CGST Rule 60: Form and manner of furnishing details of inward supplies
CGST Rule 60: Form and manner of furnishing details of inward supplies (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or
CA Shafaly GirdharwalSep 26, 2017CGST Rule 54: Tax invoice in special cases
CGST Rule 54: Tax invoice in special cases (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax
CA Shafaly GirdharwalSep 26, 2017CGST Rule 57: Generation and maintenance of electronic records
CGST Rule 57: Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a
CA Shafaly GirdharwalSep 26, 2017CGST Rule 45: Conditions and restrictions of inputs and capital goods sent to the job worker
CGST Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where
CA Shafaly GirdharwalSep 26, 2017CGST Rule 40:Manner of claiming credit in special circumstances
CGST Rule 40: Manner of claiming credit in special circumstances (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or
CA Shafaly GirdharwalSep 25, 2017CGST Rule 21: Registration to be cancelled
CGST Rule 21: Registration to be cancelled in certain cases CGST Rule 21: Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place
CA Shafaly GirdharwalSep 25, 2017CGST Rule 38:Claim of credit by a banking company or a financial institution
CGST Rule 38:Claim of credit by a banking company or a financial institution Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of
CA Shafaly GirdharwalSep 25, 2017CGST Rule 36:Documentary requirements and conditions for ITC
CGST Rule 36: Documentary requirements and conditions for claiming input tax credit 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,
CA Shafaly GirdharwalSep 25, 2017CGST Rule 35: Value of supply inclusive of tax
CGST Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may be,
CA Shafaly GirdharwalSep 25, 2017CGST Rule 32:Determination of value in respect of certain supplies
CGST Rule 32:Determination of value in respect of certain supplies Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined
CA Shafaly GirdharwalSep 25, 2017CGST Rule 43: Manner of determination of ITC
CGST Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions
CA Shafaly GirdharwalSep 25, 2017