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 49: Bill of supply in GST
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-
(a) name, address and […]
Rule 47: Time limit for issuing tax invoice
The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of […]
CGST Rule 46: Tax invoice
Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and […]
CGST Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a […]
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-
The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 re […]
CGST Rule 44: Manner of reversal of credit under special circumstances
Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs […]
CGST Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in […]
CGST Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Manner of determination of input tax credit in respect of inputs or input services and […]
CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change […]
CGST Rule 40: Manner of claiming credit in special circumstances
(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained […]
CGST Rule 39: Procedure for distribution of input tax credit by Input Service Distributor
CGST Rule 39-
(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the […]
CGST Rule 38:Claim of credit by a banking company or a financial institution
Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking […]
CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration
(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to […]
CGST Rule 36: Documentary requirements and conditions for claiming input tax credit
Documentary requirements and conditions for claiming input tax credit.-
(1)The input tax credit shall be availed by a […]
CGST Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of […]
CGST Rule 34:Rate of exchange of currency, other than Indian rupees, for determination of value
Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the […]
CGST Rule 33: Value of supply of services in case of pure agent
Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the […]
CGST Rule 32:Determination of value in respect of certain supplies
Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in […]
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall […]
CGST Rule 30: Value of supply of goods or services or both based on cost
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall […]
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 49: Bill of supply in GST 6 years, 11 months ago
CGST Rule 49: Bill of supply in GST
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-
(a) name, address and […]
CA Shafaly Girdharwal wrote a new post, Rule 47: Time limit for issuing tax invoice 6 years, 11 months ago
Rule 47: Time limit for issuing tax invoice
The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 46: Tax Invoice 6 years, 11 months ago
CGST Rule 46: Tax invoice
Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 45: Conditions and restrictions of inputs and capital goods sent to the job worker 6 years, 11 months ago
CGST Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar 6 years, 11 months ago
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-
The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 re […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 44: Manner of reversal of credit under special circumstances 6 years, 11 months ago
CGST Rule 44: Manner of reversal of credit under special circumstances
Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 43: Manner of determination of ITC 6 years, 11 months ago
CGST Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 42: Manner of determination of input tax credit 6 years, 11 months ago
CGST Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Manner of determination of input tax credit in respect of inputs or input services and […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business 6 years, 11 months ago
CGST Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 40:Manner of claiming credit in special circumstances 6 years, 11 months ago
CGST Rule 40: Manner of claiming credit in special circumstances
(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 39: Procedure for distribution of itc by ISD 6 years, 11 months ago
CGST Rule 39: Procedure for distribution of input tax credit by Input Service Distributor
CGST Rule 39-
(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 38:Claim of credit by a banking company or a financial institution 6 years, 11 months ago
CGST Rule 38:Claim of credit by a banking company or a financial institution
Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration 6 years, 11 months ago
CGST Rule 37: Reversal of input tax credit in the case of non-payment of consideration
(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 36:Documentary requirements and conditions for ITC 6 years, 11 months ago
CGST Rule 36: Documentary requirements and conditions for claiming input tax credit
Documentary requirements and conditions for claiming input tax credit.-
(1)The input tax credit shall be availed by a […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 35: Value of supply inclusive of tax 6 years, 11 months ago
CGST Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 34: Rate of exchange of currency value 6 years, 11 months ago
CGST Rule 34:Rate of exchange of currency, other than Indian rupees, for determination of value
Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 33:Value of supply of services in case of pure agent 6 years, 11 months ago
CGST Rule 33: Value of supply of services in case of pure agent
Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 32:Determination of value in respect of certain supplies 6 years, 11 months ago
CGST Rule 32:Determination of value in respect of certain supplies
Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 31: Residual method for determination of value of supply 6 years, 11 months ago
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 30: Value of supply of goods or services or both based on cost 6 years, 11 months ago
CGST Rule 30: Value of supply of goods or services or both based on cost
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall […]