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CGST Rule 104: Form and manner of application to the Authority for Advance Ruling
(1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made 51 on the common portal in […]

CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling
“ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for A […]

CGST Rule 102: Special Audit
(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST […]

CGST Rule 101: Audit in GST
CGST Rule 101-
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] (Inserted vide Notf no. 74/2018-CT dt. […]

CGST Rule 100: Assessment in certain cases
(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable […]

CGST Rule 99: Scrutiny of returns
(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with […]

CGST Rule 98: Provisional Assessment
(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an […]

CGST Rule 97: Consumer Welfare Fund
(1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to […]

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GST Composition Rules Notification 3 /2017
GST Composition Rules Notification 3 /2017 by CBEC
 
Notification No. 3 /2017 – Central Tax
New Delhi, 19th June, 2017
29 Jyaistha, 1939 Saka
 
 
Chapter II […]

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Notification No. 3 /2017 – Central Tax
 
New Delhi, 19th June 2017
29 Jyaistha, 1939 Saka
Note- These […]

GST Invoice Bill Format
GST Invoice Bill Format for all. This format have all the required fields.

Need and Meaning of Time of Supply:
For the purpose of paying tax liability, point of taxation is required. Time of supply is nothing but, it is point of taxation.When the supplies have been made at that time, […]

Download GST Rules & Bills as passed by parliament
CGST Act is the law passed by the parliament of India for CGST. This tax will levy on all intrastate transactions along with SGST/UTGST. States will pass their […]

The purpose of this article is to spread awareness about the soon to be implemented Goods and Service Tax in India. This article highlights the key principles which help in determining whether a particular supply […]

The purpose of this article is to spread awareness about the soon to be implemented Goods and Service Tax in India. This is the first article of the series of articles covering liability in special cases under GST […]