Daily Archives: June 20, 2017

Final GST Assessment and Audit Rules

By | June 20, 2017

CHAPTER — ASSESSMENT AND AUDIT 1. Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of Section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly… Read More »

 GST Final Appeals and Revision Rules

By | June 20, 2017

Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of Section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be… Read More »

Final GST Advance Ruling Rules

By | June 20, 2017

Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) An… Read More »

GST Final E-way Rules

By | June 20, 2017

E-way Rules Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. [ Note : Earlier Draft… Read More »

Anti-profiteering Rules 2017 – As approved by GST Council – Download

By | June 20, 2017

Anti-profiteering Rules, 2017 In exercise of the powers conferred by section 164 read with section 171 of the Central Goods and Services Tax Act, 2017(12 of 2017) the Central Government hereby makes the following rules, namely :- 1. Short title, extent and commencement.- (1) These rules may be called the Anti-profiteering Rules, 2017. (2) They… Read More »