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CGST Rule 126: Power to determine the methodology and procedure
The CGST rule 126 describes about power to determine the methodology and procedure:
The Authority may determine the methodology and procedure for […]

CGST Rule 125: Secretary to the Authorit
CGST rule 125 describes the Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
(Updated upto September 2017)

CGST Rule 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
CGST rule 124 describes the following:
(1) The Chairman and Members of the […]

CGST Rule 123: Constitution of the Standing Committee and Screening Committees
(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government […]

CGST Rule 122: The Authority shall consist of
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been […]

CGST Rule 121: Recovery of credit wrongly availed
The amount credited under sub-rule (3) of rule117 may be verified and proceedings under section 73 or, as the case may be, section 74shall be initiated in respect […]

CGST Rule 120: Details of goods sent on approval basis
Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the […]

CGST Rule 119: Declaration of stock held by a principal and job worker
Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended […]

CGST Rule 118: Declaration to be made under clause (c) of sub-section (11) of section 142
CGST Rule 118: Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within […]

CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
(1) Every registered person entitled to take credit of input tax under section 140 shall, […]

CGST Rule 116: Disqualification for misconduct of an authorised representative
Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection
(2) of section 116 is […]

CGST Rule 115: Demand confirmed by the Court
CGST Rule 115-
The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as […]

CGST Rule 114: Appeal to the High Court
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained […]

CGST Rule 113: Order of Appellate Authority or Appellate Tribunal
CGST Rule 113-
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in […]

CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal
CGST Rule 112-
(1) The appellant shall not be allowed to produce before the Appellate Authority or the […]

CGST Rule 111: Application to the Appellate Tribunal
CGST Rule 111-
(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST […]

CGST Rule 110: Appeal to the Appellate Tribunal
 CGST Rule 110-
(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either […]

CGST Rule 109: Application to the Appellate Authority
CGST Rule 109-
(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant […]

CGST Rule 108: Appeal to the Appellate Authority
CGST Rule 108-
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, […]

CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority
A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance […]