Expert Knowledge, Straight from Practitioners.

CGST Rule 86: Electronic Credit Ledger

CGST Rule 86: Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall

CGST Rule 2017: Unique Identification number for each transaction

CGST Rule 2017: 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 number relating to discharge

CGST Rule 91: Grant of provisional refund

CGST Rule 91: Grant of provisional refund (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax

CGST Rule 81: Final Return in GST

CGST Rule 81: Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (Updated upto September 2017)

CGST Rule 85: Electronic Liability Register

CGST Rule 85: Electronic Liability Register (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and

CGST Rule 89: Application for refund in GST

CGST Rule 89: Application for refund of tax, interest, penalty, fees or any other amount (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund

CGST Rule 92: Order sanctioning refund

CGST Rule 92: Order sanctioning refund (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the

CGST Rule 95: Refund of tax to certain persons

CGST Rule 95: Refund of tax to certain persons (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on

CGST Rule 94:Order sanctioning interest on delayed refunds

CGST Rule 94:Order sanctioning interest on delayed refunds Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is

CGST Rule 93:Credit of the amount of rejected refund claim

CGST Rule 93:Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed

CGST Rule 82: Details of inward supplies of persons having UIN

CGST Rule 2017: Details of inward supplies of persons having UIN (Unique Identity Number) (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable

CGST Rule 84: Conditions for purposes of appearance

CGST Rules 84: Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has