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 20: Application for cancellation of registration
A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been […]
CGST Rule 19: Amendment of registration
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST […]
Display of RC and GSTIN on the name board
Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board
(1) Every registered person shall display his certificate […]
CGST Rule 17:Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 […]
Suo moto registration.-
(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has […]
Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person
(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of […]
CGST Rule: 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
(1) Any person supplying […]
CGST Rule 13: Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for […]
Rule 12: Grant of registration to persons liable for TDS/TCS
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with […]
CGST Rule 11: Separate registration for multiple business verticals
(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its […]
CGST Rule 10:Issue of registration certificate
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of […]
CGST Rule 8 Application for registration:
CGST Rule 8
(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at […]
Rate of tax of the composition levy
The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax […]
Rule 6: Validity of composition levy
(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and […]
Rule 5 of CGST Rules 2017: Conditions and restrictions for composition levy:
(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is […]
Effective date for composition levy
(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the […]
Intimation for composition by migrated taxpayer
“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has a […]
Intimation for composition levy
(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically […]
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
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Read InterviewCA Shafaly Girdharwal wrote a new post, CGST Rule 20: Application for cancellation of registration 8 years, 4 months ago
CGST Rule 20: Application for cancellation of registration
A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 19: Amendment of registration 8 years, 4 months ago
CGST Rule 19: Amendment of registration
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 18:Display of RC and GSTIN on the name board 8 years, 4 months ago
Display of RC and GSTIN on the name board
Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board
(1) Every registered person shall display his certificate […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 17:Assignment of UIN to certain special entities 8 years, 4 months ago
CGST Rule 17:Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 16: . Suo moto registration 8 years, 4 months ago
Suo moto registration.-
(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has […]
CA Shafaly Girdharwal wrote a new post, Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person 8 years, 4 months ago
Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person
(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of […]
CA Shafaly Girdharwal wrote a new post, CGST Rule:14 Grant of registration to OIDAR services 8 years, 4 months ago
CGST Rule: 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
(1) Any person supplying […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 13: Grant of registration to non-resident taxable person 8 years, 4 months ago
CGST Rule 13: Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for […]
CA Shafaly Girdharwal wrote a new post, Rule 12: Grant of registration to persons liable for TDS/TCS 8 years, 4 months ago
Rule 12: Grant of registration to persons liable for TDS/TCS
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 11: Separate registration for multiple business verticals 8 years, 4 months ago
CGST Rule 11: Separate registration for multiple business verticals
(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 10:Issue of registration certificate 8 years, 4 months ago
CGST Rule 10:Issue of registration certificate
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 9: Verification of the application and approval 8 years, 4 months ago
CGST Rule 9: Verification of the application and approval:
CA Shafaly Girdharwal wrote a new post, CGST Rule 8: Application for registration 8 years, 4 months ago
CGST Rule 8 Application for registration:
CGST Rule 8
(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at […]
CA Shafaly Girdharwal wrote a new post, Rule 7: Rate of tax of the composition levy 8 years, 4 months ago
Rate of tax of the composition levy
The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 6: Validity of composition levy 8 years, 4 months ago
Rule 6: Validity of composition levy
(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and […]
CA Shafaly Girdharwal wrote a new post, Rule 5: Conditions and restrictions for composition levy 8 years, 4 months ago
Rule 5 of CGST Rules 2017: Conditions and restrictions for composition levy:
(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 4:Effective date for composition levy 8 years, 4 months ago
Effective date for composition levy
(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the […]
CA Shafaly Girdharwal wrote a new post, GST Rule 3A: Intimation for composition by migrated taxpayer 8 years, 4 months ago
Intimation for composition by migrated taxpayer
“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has a […]
CA Shafaly Girdharwal wrote a new post, CGST Rule 3: Intimation for composition levy 8 years, 4 months ago
Intimation for composition levy
(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically […]
CA Shafaly Girdharwal wrote a new post, Updated CGST rules 2017 ready reckoner 8 years, 4 months ago
updated CGST rules 2017
updated CGST rules 2017 amended upto 15th sept with all notification.
Chapter
Rules
Topics covered
Chapter I
Rule 1 to 2
Short Title and […]