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CGST Rule 109: Application to the Appellate Authority

CGST Rule 109: Application to the Appellate Authority CGST Rule 109- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by

CGST Rule 113: Order of Appellate Authority or Appellate Tribunal

CGST Rule 113: Order of Appellate Authority or Appellate Tribunal CGST Rule 113- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand

CGST Rule 116: Disqualification for misconduct of an authorised representative

CGST Rule 116: Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with

CGST Rule 114: Appeal to the High Court

CGST Rule 114: Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall

CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day,

CGST Rule 119: Declaration of stock

CGST Rule 119: Declaration of stock held by a principal and job worker Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] , submit a declaration electronically

CGST Rule 120: Details of goods sent on approval basis

CGST Rule 120: Details of goods sent on approval basis Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on

CGST Rule 118: Declaration under 142(11)(c)

CGST Rule 118: Declaration to be made under clause (c) of sub-section (11) of section 142 CGST Rule 118: Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such

CGST Rule 115: Demand confirmed by the Court

CGST Rule 115: Demand confirmed by the Court CGST Rule 115- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. (Updated upto September 2017)

CGST Rule 121: Recovery of credit wrongly availed

CGST Rule 121: Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule117 may be verified and proceedings under section 73 or, as the case may be, section 74shall be initiated in respect of any credit wrongly availed, whether wholly or partly.

CGST Rule 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

CGST Rule 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority CGST rule 124 describes the following: (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations

CGST Rule 125: Secretary to the Authority

CGST Rule 125: Secretary to the Authorit CGST rule 125 describes the Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. (Updated upto September 2017)