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CGST Rule 51: Refund voucher
CGST Rule 51: Refund voucher A refund voucher referred to in clause (e) 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 57: Generation and maintenance of electronic records
CGST Rule 57: Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a
CA Shafaly GirdharwalSep 26, 2017CGST Rule 54: Tax invoice in special cases
CGST Rule 54: Tax invoice in special cases (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax
CA Shafaly GirdharwalSep 26, 2017CGST Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had
CA Shafaly GirdharwalSep 26, 2017CGST Rule 21: Registration to be cancelled
CGST Rule 21: Registration to be cancelled in certain cases CGST Rule 21: Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place
CA Shafaly GirdharwalSep 25, 2017CGST Rule 22. Cancellation of registration in GST
CGST Rule 22. Cancellation of registration in GST (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him
CA Shafaly GirdharwalSep 25, 2017CGST Rule 42: Manner of determination of input tax credit
CGST Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of
CA Shafaly GirdharwalSep 25, 2017CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration
CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the
CA Shafaly GirdharwalSep 25, 2017CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business. (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details
CA Shafaly GirdharwalSep 25, 2017CGST Rule 40:Manner of claiming credit in special circumstances
CGST Rule 40: Manner of claiming credit in special circumstances (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or
CA Shafaly GirdharwalSep 25, 2017CGST Rule 24 :Migration of persons registered under the existing law
CGST Rule 24 :Migration of persons registered under the existing law CGST Rule 24 :Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and
CA Shafaly GirdharwalSep 25, 2017CGST Rule 33:Value of supply of services in case of pure agent
CGST Rule 33: Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value
CA Shafaly GirdharwalSep 25, 2017