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.
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
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 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 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 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 2 of the CGST Act – Definitions.-
Rule 2 of the CGST Act – Definitions.- “In these rules, unless the context otherwise requires,- (a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) ―FORM‖ means a Form appended to these rules; (c) ―section‖ means a section of
Rule 4 of the CGST Act – Effective date for composition levy.-
Rule 4 of the CGST Act – Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the
LLP – Specimen Audit Report March 2020
LLP – Specimen Audit Report March 2020 INDEPENDENT AUDITORS’ REPORT To The Designated Partner ________________ LLP 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 _____________ LLP
Rule 3 of the CGST Act – Intimation for composition levy
Rule 3 of the CGST Act – Intimation for composition levy “(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an
Rule 1 of the CGST Act – Short title and Commencement
Rule 1 of the CGST Act – Short title and Commencement “(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017.” Go To Rule 2
Rule 5 of the CGST Act – Conditions and restrictions for composition levy.-
Rule 5 of the CGST Act – Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person;