Expert Knowledge, Straight from Practitioners.

Rule 157 of the CGST Act – Recovery from surety.-

Rule 157 of the CGST Act – Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. Go To Rule 158 Go To Rule 156

Rule 158 of the CGST Act – Payment of tax and other amounts in instalments.-

Rule 158 of the CGST Act – Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the

📋GST Compliance

Rule 159 of the CGST Act – Provisional attachment of property.-

Rule 159 of the CGST Act – Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein,

Rule 156 of the CGST Act – Recovery through court

Rule 156 of the CGST Act – Recovery through court Rule 156 of the CGST Act – Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application

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 161 of the CGST Act – Continuation of certain recovery proceedings.-

Rule 161 of the CGST Act – Continuation of certain recovery proceedings.- Rule 161 of the CGST Act The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Go To Rule 160 Go To Rule 162 Format

Rule 9 of the CGST Act – Verification of the application and approval.-

Rule 9 of the CGST Act – Verification of the application and approval.- (1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of

Rule 15 of the CGST Act – Extension in period of operation by casual taxable person and non-resident taxable person.-

Rule 15 of the CGST Act – Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration,

📋GST Compliance

GST portal allows downloading table 8A of GSTR 9

GST portal allows downloading table 8A of GSTR 9 In a recent update, the GSTN portal is allowing us to download table 8A of GSTR 9. This is a reconciliation table. Data from 2A is auto-populated in this table. Then some more information is required.

Rule 6 of the CGST Act – Validity of composition levy.-

Rule 6 of the CGST Act – Validity of composition levy.- – (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.

📋ROC Filings

NCE – Specimen Audit Report March 2020

NCE – Specimen Audit Report March 2020 INDEPENDENT AUDITORS’ REPORT Report on the audit of the financial statements Opinion [Heading to be changed in case of Modification of Opinion] We have audited the accompanying financial statements of _____________ (“the entity”), which comprise the balance

Rule 17 of the CGST Act – Assignment of Unique Identity Number to certain special entities.-

Rule 17 of the CGST Act – Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM