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CGST Rule 87: Electronic Cash Ledger

CGST Rule 87: Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting

Sep 28, 2017

CGST Rule 90: Acknowledgement

CGST Rule 90: Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the

Sep 28, 2017

CGST Rule 83:Provisions relating to a goods and services tax practitioner

GST Rule 83: Provisions relating to a goods and services tax practitioner (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax

Sep 28, 2017

CGST Rule 69: Matching of claim of input tax credit

CGST Rule 69: Matching of claim of input tax credit The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return

CGST Rule 70: Final acceptance of input tax credit

CGST Rule 70: Final acceptance of input tax credit and communication thereof (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making

VAT in Gulf Countries – Free eBook by CA Pritam Mahure

About the Free E-book: VAT in Gulf Countries Free eBook on VAT in Gulf Countries by CA Pritam Mahure. The UAE Federal and Emirate governments provide citizens and residents with many different public services – including hospitals, roads, public schools, parks, waste control, and police

Pritam Mahure

CGST Rule 63: submission of return by non-resident taxable person

CGST Rule 63: Form and manner of submission of return by non-resident taxable person Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the

CGST Rule 65: Form and manner of submission of return by an Input Service Distributor

CGST Rule 65: Form and manner of submission of return by an Input Service Distributor Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM

CGST Rule 68: Notice to non-filers of returns

CGST Rule 68: Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

CGST Rule 71: Communication and rectification of discrepancy in ITC

CGST Rule 71: Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42

CGST Rule 72: Claim of input tax credit on the same invoice

CGST Rule 72: Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

CGST Rule 73: Matching of claim of reduction in the output tax

CGST Rule 73: Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a)