Expert Knowledge, Straight from Practitioners.

Rule 144 of the CGST Act Recovery by sale of goods under the control of proper officer.-

Rule 144 of the CGST Act Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of

Aug 8, 2020

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 162 of the CGST Act – Procedure for compounding of offences.-

Rule 162 of the CGST Act – Procedure for compounding of offences.- -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2)

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

GST Consultancy

Rule 107 A of the CGST Rules – Manual filing and processing

Rule 107 A of the CGST Rules – Manual filing and processing Rule 107 A of the CGST Rules- “Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration,

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

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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 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