CGST Rule 123: Constitution of the Standing Committee and Screening Committees (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it. (2) A State level Screening
CGST Rule 122: The Authority shall consist of (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax orcentral tax
CGST Rule 121: Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule117 may be verified and proceedings under section 73 or, as the case may be, section 74shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
CGST Rule 120: Details of goods sent on approval basis Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on
CGST Rule 119: Declaration of stock held by a principal and job worker Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] , submit a declaration electronically
CGST Rule 118: Declaration to be made under clause (c) of sub-section (11) of section 142 CGST Rule 118: Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such
CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day,
CGST Rule 116: Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with
CGST Rule 115: Demand confirmed by the Court CGST Rule 115- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. (Updated upto September 2017)
CGST Rule 114: Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall
