Prem

Time of Supply is the key factor that determines the taxability of advances. 
 
1. Whether the supplier of goods is liable to pay GST on receipt of advances?
a) Time of supply is the key factor for de […]

Presentation on E-way bills in GST
Analysis of E-Way Bill
It a presentation on E-way bills in GST. E-Way Bill Rules notified vide Rule 138 through Notification no. 27/2017 dated August 08, 2017. The date of […]

Detail presentation on GTA in GST 
GTA in GST will liable to pay tax under forward charge only when a person who is liable to pay freight is unregistered and turnover of GTA exceeds 20 lakhs. If the person […]

CGST Rule 138 D : Facility for uploading information regarding detention of vehicle
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said […]

CGST Rule 138 C : Inspection and verification of goods
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four […]

CGST Rule  138 B : Verification of documents and conveyances
(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way […]

CGST Rule 138 A : Documents and devices to be carried by a person-in-charge of a conveyance
(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the c […]

CGST Rule 138 : E-way bill rules
Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a […]

CGST Rule 137 : Tenure of Authority
The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends […]

CGST Rule : 136 Monitoring of the order
The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.
(Updated upto September 2017)

CGST Rule 135: Compliance by the registered person
Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to […]

CGST Rule 134: Decision to be taken by the majority
If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.
(Updated upto September 2017)
 

CGST Rule 133: Order of the Authority
 (1) The Authority shall, within a period of three months from the date of the receipt of the report from the Director General of Safeguards determine whether a registered p […]

CGST Rule 132: Power to summon persons to give evidence and produce documents
(1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to […]

CGST Rule 131: Cooperation with other agencies or statutory authorities
CGST Rule 131 describes where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory […]

CGST Rule 130:  Confidentiality of information
(1) Notwithstanding anything contained in subrules
(3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information […]

CGST Rule 129: Initiation and conduct of proceedings
CGST Rule 129 describes the following points regarding intiation and conduct of proceedings under GST.
(1) Where the Standing Committee is satisfied that […]

CGST Rule 128: Examination of application by the Standing Committee and Screening Committee
(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, […]

CGST Rule 127:  Duties of the Authority
It shall be the duty of the Authority,-
(i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit […]