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 68: Notice to non-filers of returns
A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
CGST Rule 69: Matching of claim of input tax credit
The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched […]
CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator
(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a […]
CGST Rule 66: Form and manner of submission of return by a person required to deduct tax at source
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to […]
CGST Rule 65: Form and manner of submission of return by an Input Service Distributor
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, […]
CGST Rule 63: Form and manner of submission of return by non-resident taxable person
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, […]
CGST Rule 62: Form and manner of submission of quarterly return by the composition supplier
(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and […]
CGST Rule 61:Form and manner of submission of monthly return
Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and […]
CGST Rule 60: Form and manner of furnishing details of inward supplies
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to […]
CGST Rule 59:Form and manner of furnishing details of outward supplies
Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the […]
CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters
(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) […]
CGST Rule 57: Generation and maintenance of electronic records
(1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to […]
CGST Rule 56: Maintenance of accounts by registered persons
(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct […]
CGST Rule 55: Transportation of goods without issue of invoice
(1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not […]
CGST Rule 54: Tax invoice in special cases
(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the […]
CGST Rule 53: Revised tax invoice and credit or debit notes
(1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, […]
CGST Rule 52: Payment voucher
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax […]
CGST Rule 51: Refund voucher
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax […]
CGST Rule 50: Receipt voucher
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax […]
Rajkumar Panjwani
@rajkumarpanjwani
active 4 years, 12 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
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Read InterviewCA Shafaly Girdharwal wrote a new post, CGST Rule 68: Notice to non-filers of returns 6 years, 11 months ago
CGST Rule 68: Notice to non-filers of returns
A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
CA Shafaly Girdharwal wrote a new post, CGST Rule 69: Matching of claim of input tax credit 6 years, 11 months ago
CGST Rule 69: Matching of claim of input tax credit
The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator 6 years, 11 months ago
CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator
(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 66: return by a person required to deduct tax at source 6 years, 11 months ago
CGST Rule 66: Form and manner of submission of return by a person required to deduct tax at source
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 65: Form and manner of submission of return by an Input Service Distributor 6 years, 11 months ago
CGST Rule 65: Form and manner of submission of return by an Input Service Distributor
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 64:Form and manner of submission of return by persons providing OIDAR 6 years, 11 months ago
Rule 64 : Form and manner of submission of return by persons providing online information and database access or retrieval services
Every registered person providing online information and data base access or […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 63: submission of return by non-resident taxable person 6 years, 11 months ago
CGST Rule 63: Form and manner of submission of return by non-resident taxable person
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 62:submission of quarterly return by the composition supplier 6 years, 11 months ago
CGST Rule 62: Form and manner of submission of quarterly return by the composition supplier
(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 61:Form and manner of submission of monthly return 6 years, 11 months ago
CGST Rule 61:Form and manner of submission of monthly return
Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 60: Form and manner of furnishing details of inward supplies 6 years, 11 months ago
CGST Rule 60: Form and manner of furnishing details of inward supplies
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 59:Form and manner of furnishing details of outward supplies 6 years, 11 months ago
CGST Rule 59:Form and manner of furnishing details of outward supplies
Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters 6 years, 11 months ago
CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters
(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 57: Generation and maintenance of electronic records 6 years, 11 months ago
CGST Rule 57: Generation and maintenance of electronic records
(1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 56: Maintenance of accounts by registered persons 6 years, 11 months ago
CGST Rule 56: Maintenance of accounts by registered persons
(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 55: Transportation of goods without issue of invoice 6 years, 11 months ago
CGST Rule 55: Transportation of goods without issue of invoice
(1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 54: Tax invoice in special cases 6 years, 11 months ago
CGST Rule 54: Tax invoice in special cases
(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 53: Revised tax invoice and credit or debit notes 6 years, 11 months ago
CGST Rule 53: Revised tax invoice and credit or debit notes
(1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 52: Payment voucher 6 years, 11 months ago
CGST Rule 52: Payment voucher
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 51: Refund voucher 6 years, 11 months ago
CGST Rule 51: Refund voucher
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 50: Receipt voucher 6 years, 11 months ago
CGST Rule 50: Receipt voucher
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax […]