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CGST Rule 26: Method of authentication
CGST Rule 26: Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically
CA Shafaly GirdharwalSep 25, 2017CGST Rule 23: Revocation of cancellation of registration in GST
CGST Rule 23: Revocation of cancellation of registration CGST Rule 23: Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST
CA Shafaly GirdharwalSep 25, 2017CBEC clarification over items bearing brand name
Notification Issued For GST Actionable Claim On Branded Food Products The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container
CA Shafaly GirdharwalSep 23, 2017CGST Rule 10:Issue of registration certificate
CGST Rule 10:Issue of registration certificate (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and
CA Shafaly GirdharwalSep 22, 2017CGST Rule 11: Separate registration for multiple business verticals
CGST Rule 11: Separate registration for multiple business verticals (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in
CA Shafaly GirdharwalSep 22, 2017Rule 7: Rate of tax of the composition levy
Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column
CA Shafaly GirdharwalSep 22, 2017CGST Rule 6: Validity of composition levy
Rule 6: Validity of composition levy (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to
CA Shafaly GirdharwalSep 22, 2017Rule 5: Conditions and restrictions for composition levy
Rule 5 of CGST Rules 2017: Conditions and restrictions for composition levy: (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b)
CA Shafaly GirdharwalSep 22, 2017CGST Rule 4:Effective date for composition levy
Effective date for composition levy (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under
CA Shafaly GirdharwalSep 22, 2017Updated CGST rules 2017 ready reckoner
updated CGST rules 2017 updated CGST rules 2017 amended upto 15th sept with all notification. Chapter Rules Topics covered Chapter I Rule 1 to 2 Short Title and Definitions Chapter II Rule 3 to 7 Composition Rule 3 Intimation Rule 3A Intimation by
CA Shafaly GirdharwalSep 22, 2017GST Rule 3A: Intimation for composition by migrated taxpayer
Intimation for composition by migrated taxpayer “(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to
CA Shafaly GirdharwalSep 22, 2017CGST Rule 3: Intimation for composition levy
Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed
CA Shafaly GirdharwalSep 22, 2017