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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
CA Shafaly GirdharwalSep 28, 2017CGST 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
CA Shafaly GirdharwalSep 28, 2017CGST 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
CA Shafaly GirdharwalSep 28, 2017CGST 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
CA Shafaly GirdharwalSep 27, 2017VAT 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 MahureSep 27, 2017CGST Rule 79: discrepancy in details ecommerce operator
CGST Rule 79: Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST
CA Shafaly GirdharwalSep 27, 2017CGST Rule 74: Final acceptance of reduction in output tax liability
CGST Rule 74: Final acceptance of reduction in output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to
CA Shafaly GirdharwalSep 27, 2017CGST Rule 76: Claim of reduction in output tax liability more than once
CGST Rule 76: Claim of reduction in output tax liability more than once The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
CA Shafaly GirdharwalSep 27, 2017CGST Rule 78: Matching of details furnished by the e-Commerce
CGST Rule 78: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the
CA Shafaly GirdharwalSep 27, 2017CGST Rule 78: Refund of interest paid on reclaim of reversals
CGST Rule 78: Refund of interest paid on reclaim of reversals The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited
CA Shafaly GirdharwalSep 27, 2017CGST Rule 75: Communication and rectification of discrepancy
CGST Rule 75: Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability
CA Shafaly GirdharwalSep 27, 2017CGST 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)
CA Shafaly GirdharwalSep 27, 2017