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 […]
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 […]
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Read InterviewPrem wrote a new post, CGST Rule 134: Decision to be taken by the majority 6 years, 9 months ago
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)
Prem wrote a new post, CGST Rule 133: Order of the Authority 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 132: Power to summon persons to give evidence and produce documents 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 131: Cooperation with other agencies or statutory authorities 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 130: Confidentiality of information 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 129: Initiation and conduct of proceedings 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 128: Examination of application by the Standing Committee and Screening Committee 6 years, 9 months ago
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, […]
Prem wrote a new post, CGST Rule 127: Duties of the Authority 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 126: Power to determine the methodology and procedure 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 125: Secretary to the Authority 6 years, 9 months ago
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)
Prem wrote a new post, CGST Rule 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 123: Constitution of the Standing Committee and Screening Committees 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 122: The Authority in GST 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 121: Recovery of credit wrongly availed 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 120: Details of goods sent on approval basis 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 119: Declaration of stock 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 118: Declaration under 142(11)(c) 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day 6 years, 9 months ago
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, […]
Prem wrote a new post, CGST Rule 116: Disqualification for misconduct of an authorised representative 6 years, 9 months ago
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 […]
Prem wrote a new post, CGST Rule 115: Demand confirmed by the Court 6 years, 9 months ago
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 […]