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 29:Value of supply of goods made or received through an agent
CGST Rule 29:Value of supply of goods made or received through an agent Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods
CA Shafaly GirdharwalSep 25, 2017CGST Rule 25: Physical verification of business premises in certain cases
CGST Rule: 25 :Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the
CA Shafaly GirdharwalSep 25, 2017CGST Rule 34: Rate of exchange of currency value
CGST Rule 34:Rate of exchange of currency, other than Indian rupees, for determination of value Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both
CA Shafaly GirdharwalSep 25, 2017CGST Rule 42: Manner of determination of input tax credit
CGST Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of
CA Shafaly GirdharwalSep 25, 2017CGST Rule 31: Residual method for determination of value of supply
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent
CA Shafaly GirdharwalSep 25, 2017CGST Rule 28:Value of supply between distinct or related persons
CGST Rule 28: Value of supply of goods or services or both between distinct or related persons, other than through an agent Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply
CA Shafaly GirdharwalSep 25, 2017CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business. (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details
CA Shafaly GirdharwalSep 25, 2017CGST Rule 33:Value of supply of services in case of pure agent
CGST Rule 33: Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value
CA Shafaly GirdharwalSep 25, 2017CGST Rule 30: Value of supply of goods or services or both based on cost
CGST Rule 30: Value of supply of goods or services or both based on cost Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred
CA Shafaly GirdharwalSep 25, 2017Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money
Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration
CA Shafaly GirdharwalSep 25, 2017CGST Rule 26: Method of authentication
CGST Rule 26: Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically
CA Shafaly GirdharwalSep 25, 2017CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration
CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the
CA Shafaly GirdharwalSep 25, 2017