Expert Knowledge, Straight from Practitioners.

CGST Rule 98: Provisional Assessment

CGST Rule 98: Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM

CGST Rule 97: Consumer Welfare Fund

CGST Rule 97: Consumer Welfare Fund (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper

CGST Rule 100: Assessment in certain cases

CGST Rule 100: Assessment in certain cases (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section

CGST Rule 102: Special Audit in GST

CGST Rule 102: Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his

CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority

CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. (Updated upto June 2020) Go to Rule

CGST Rule 99: Scrutiny of returns

CGST Rule 99: Scrutiny of returns (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case

CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling

CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling “ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”; (See note 1) (Updated upto September 2017)

CGST Rule 108: Appeal to the Appellate Authority

CGST Rule 108: Appeal to the Appellate Authority CGST Rule 108- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by

CGST Rule 111:Application to the Appellate Tribunal

CGST Rule 111: Application to the Appellate Tribunal CGST Rule 111- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A

CGST Rule 110: Appeal to the Appellate Tribunal

CGST Rule 110: Appeal to the Appellate Tribunal CGST Rule 110- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM

CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal

CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal CGST Rule 112- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence

CGST Rule 104: Form and manner of application to the Authority for Advance Ruling

CGST Rule 104: Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made 51 on the common portal in FORM GST ARA-01 and shall be accompanied by