Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
CGST Rule 96A: Refund of integrated tax paid on export of goods or services under bond or LUT (Letter of Undertaking)
(1) Any registered person availing the option to supply goods or services for export […]
CGST Rule 96: Refund of integrated tax paid on goods exported out of India.
(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported […]
CGST Rule 95: Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 […]
CGST Rule 94:Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST […]
CGST Rule 93:Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to […]
CGST Rule 92: Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he […]
CGST Rule 91: Grant of provisional refund
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund […]
CGST Rule 90: Acknowledgement
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the […]
CGST Rule 89: Application for refund of tax, interest, penalty, fees or any other amount
(1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, […]
CGST Rule 2017: Identification number for each transaction
(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case […]
CGST Rule 87: Electronic Cash Ledger
(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or […]
CGST Rule 86: Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every […]
CGST Rule 85: Electronic Liability Register
(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, […]
CGST Rules 84: Conditions for purposes of appearance
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on […]
GST Rule 83: Provisions relating to a goods and services tax practitioner
(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation […]
CGST Rule 2017: Details of inward supplies of persons having UIN (Unique Identity Number)
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, […]
CGST Rule 81: Final return
Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or […]
Rajkumar Panjwani
@rajkumarpanjwani
active 6 years, 5 months agoRajkumar Panjwani
Adv. Ashok Kumar Das
Gauhati, India
CA Mahesh Bansal
New Delhi, India
Vivek Agarwal
Vijay Kumar Bhardwaj
Ludhiana, India
CA Paras Dawar
Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
New Delhi, India
Featured Consultants
ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, CGST all circulars till date 8 years, 4 months ago
CGST all circulars till date
Order-04/2017-GST
43007
F. No. 349/58/2017-GST
Extension of time limit for intimation of details in FORM GST CMP-03
Order-03/2017-GST
42999
F. No. […]
CA Shafaly Girdharwal wrote a new post, CGST all notifications (other than rate) 8 years, 4 months ago
CGST all notifications (other than rate)
36/2017-Central Tax,dt. 29-09-2017
Eighth amendment to CGST Rules, 2017.
CGST updated rules
35/2017-Central Tax,dt. 15-09-2017
Seeks to extend the last […]
CA Shafaly Girdharwal wrote a new post, CGST (Rates) all notifications 8 years, 4 months ago
CGST (Rates) all notifications
30/2017-Central Tax (Rate) ,dt. 29-09-2017
Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017-Central Tax (Rate) ,dt. […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 96A: Refund of tax paid on export under bond or LUT 8 years, 4 months ago
CGST Rule 96A: Refund of integrated tax paid on export of goods or services under bond or LUT (Letter of Undertaking)
(1) Any registered person availing the option to supply goods or services for export […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 96: Refund of integrated tax paid on goods exported 8 years, 4 months ago
CGST Rule 96: Refund of integrated tax paid on goods exported out of India.
(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 95: Refund of tax to certain persons 8 years, 4 months ago
CGST Rule 95: Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 94:Order sanctioning interest on delayed refunds 8 years, 4 months ago
CGST Rule 94:Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 93:Credit of the amount of rejected refund claim 8 years, 4 months ago
CGST Rule 93:Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 92: Order sanctioning refund 8 years, 4 months ago
CGST Rule 92: Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 91: Grant of provisional refund 8 years, 4 months ago
CGST Rule 91: Grant of provisional refund
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 90: Acknowledgement 8 years, 4 months ago
CGST Rule 90: Acknowledgement
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 89: Application for refund in GST 8 years, 4 months ago
CGST Rule 89: Application for refund of tax, interest, penalty, fees or any other amount
(1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 2017: Unique Identification number for each transaction 8 years, 4 months ago
CGST Rule 2017: Identification number for each transaction
(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 87: Electronic Cash Ledger 8 years, 4 months ago
CGST Rule 87: Electronic Cash Ledger
(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 86: Electronic Credit Ledger 8 years, 4 months ago
CGST Rule 86: Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 85: Electronic Liability Register 8 years, 4 months ago
CGST Rule 85: Electronic Liability Register
(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 84: Conditions for purposes of appearance 8 years, 4 months ago
CGST Rules 84: Conditions for purposes of appearance
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 83:Provisions relating to a goods and services tax practitioner 8 years, 4 months ago
GST Rule 83: Provisions relating to a goods and services tax practitioner
(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 82: Details of inward supplies of persons having UIN 8 years, 4 months ago
CGST Rule 2017: Details of inward supplies of persons having UIN (Unique Identity Number)
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 81: Final Return in GST 8 years, 4 months ago
CGST Rule 81: Final return
Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or […]