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CGST Rule 28:Value of supply between distinct or related persons
CGST Rule 28: Value of supply of goods or services or both between distinct or related persons, other than through an agent Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply
CA Shafaly GirdharwalSep 25, 2017CGST Rule 31: Residual method for determination of value of supply
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent
CA Shafaly GirdharwalSep 25, 2017CGST Rule 34: Rate of exchange of currency value
CGST Rule 34:Rate of exchange of currency, other than Indian rupees, for determination of value Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both
CA Shafaly GirdharwalSep 25, 2017CGST Rule 25: Physical verification of business premises in certain cases
CGST Rule: 25 :Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the
CA Shafaly GirdharwalSep 25, 2017CGST Rule 29:Value of supply of goods made or received through an agent
CGST Rule 29:Value of supply of goods made or received through an agent Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods
CA Shafaly GirdharwalSep 25, 2017CGST Rule 32:Determination of value in respect of certain supplies
CGST Rule 32:Determination of value in respect of certain supplies Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined
CA Shafaly GirdharwalSep 25, 2017CGST Rule 35: Value of supply inclusive of tax
CGST Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may be,
CA Shafaly GirdharwalSep 25, 2017CGST Rule 36:Documentary requirements and conditions for ITC
CGST Rule 36: Documentary requirements and conditions for claiming input tax credit Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents,
CA Shafaly GirdharwalSep 25, 2017CGST Rule 30: Value of supply of goods or services or both based on cost
CGST Rule 30: Value of supply of goods or services or both based on cost Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred
CA Shafaly GirdharwalSep 25, 2017CGST Rule 38:Claim of credit by a banking company or a financial institution
CGST Rule 38:Claim of credit by a banking company or a financial institution Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of
CA Shafaly GirdharwalSep 25, 2017CGST Rule 43: Manner of determination of ITC
CGST Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions
CA Shafaly GirdharwalSep 25, 2017Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money
Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration
CA Shafaly GirdharwalSep 25, 2017