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CGST Rule:14 Grant of registration to OIDAR services

CGST Rule: 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient (1) Any person supplying online information and database access or retrieval services from a place outside India

CGST 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

CGST Rule 13: Grant of registration to non-resident taxable person

CGST Rule 13: Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least

CGST 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

Rule 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

CGST 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

Rule 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)

Updated 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

GST 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

All CGST rules amended upto 15th Sept 2017

CGST rules amended upto 15th Sept 2017 As issued by CBEC here is a compilation of CGST rules amended upto 15th Sept 2017. These will be useful for all professionals need to refer these rules time to time. CGST rules amended Download the CGST rules amended

CGST 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