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CGST Rule 60: Form and manner of furnishing details of inward supplies
CGST Rule 60: Form and manner of furnishing details of inward supplies (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or
CA Shafaly GirdharwalSep 26, 2017CGST Rule 59:Form and manner of furnishing details of outward supplies
CGST Rule 59:Form and manner of furnishing details of outward supplies Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish
CA Shafaly GirdharwalSep 26, 2017CGST Rule 56: Maintenance of accounts by registered persons
CGST Rule 56: Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies
CA Shafaly GirdharwalSep 26, 2017CGST Rule 50: Receipt voucher
CGST Rule 50: Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding
CA Shafaly GirdharwalSep 26, 2017CGST Rule 53: Revised tax invoice and credit or debit notes
CGST Rule 53: Revised tax invoice and credit or debit notes (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) the word “Revised Invoice”, wherever applicable, indicated
CA Shafaly GirdharwalSep 26, 2017CGST Rule 44: Manner of reversal of credit under special circumstances
CGST Rule 44: Manner of reversal of credit under special circumstances Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held
CA Shafaly GirdharwalSep 26, 2017CGST Rule 46: Tax Invoice
CGST Rule 46: Tax invoice Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive
CA Shafaly GirdharwalSep 26, 2017CGST Rule 45: Conditions and restrictions of inputs and capital goods sent to the job worker
CGST Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where
CA Shafaly GirdharwalSep 26, 2017CGST Rule 49: Bill of supply in GST
CGST Rule 49: Bill of supply in GST A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a) name, address and Goods and Services Tax Identification Number of
CA Shafaly GirdharwalSep 26, 2017CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters
CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall
CA Shafaly GirdharwalSep 26, 2017CGST Rule 55: Transportation of goods without issue of invoice
CGST Rule 55: Transportation of goods without issue of invoice (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job
CA Shafaly GirdharwalSep 26, 2017CGST Rule 52: Payment voucher
CGST Rule 52: Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number
CA Shafaly GirdharwalSep 26, 2017