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Rajasthan HC in the case of M/s Gr Infraprojects Limited
Case Covered: M/s Gr Infraprojects Limited Versus Union of India Order: The petitioner herein has sought to challenge the notification dated 09.10.2019 under Annexure-4, issued by the Ministry of Finance, Government of India introducing sub-rule (4) to Rule 36. Learned Counsel for the petitioner submits
Rule 160 of the CGST Act – Recovery from company in liquidation
Rule 160 of the CGST Act – Recovery from company in liquidation Rule 160 of the CGST Act provides for the issuance of form GST DRC -24. It is required to be issued by the commissioner to the liquidator. Text of the Rule 160 of
Rule 145 of the CGST Rules – Recovery from a third person
Rule 145 of the CGST Rules – Recovery from a third person Rule 145 of the CGST rules- “(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as―the
Rule 80 of the CGST Act – Annual return.-
Rule 80 of the CGST Act – Annual return.- (1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]126, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
Rule 88 of the CGST Act – Identification number for each transaction.-
Rule 88 of the CGST Act – 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
Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals
Rule 77 of the CGST Act – 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
Rule 88 A of the CGST Act – Order of utilization of input tax credit.-
Rule 88 A of the CGST Act – Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of
Rule 139 of the CGST Act – Inspection, search and seizure.-
Rule 139 of the CGST Act – Inspection, search and seizure.- – (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
Rule 141 of the CGST Act – Procedure in respect of seized goods.-
Rule 141 of the CGST Act – Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or
Rule 140 of the CGST Act – Bond and security for release of seized goods.-
Rule 140 of the CGST Act – Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a
Rule 138 of the CGST Act – Documents and devices to be carried by a person-in-charge of a conveyance.-
Rule 138 of the CGST Act – Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry— (a) the invoice or bill of supply or delivery challan, as the case may be; and
Rule 142 of the CGST Act – Notice and order for demand of amounts payable under the Act.-
Rule 142 of the CGST Act – Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122