Daily Archives: July 13, 2017

Rule 125 CGST Rules 2017 : Secretary to the Authority

By | July 13, 2017

 Rule 125 CGST Rules 2017 Summary of Rule 125 CGST Rules 2017 ( Rule 125 CGST Rules 2017 explains Secretary to the Authority  and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Third Amendment) Rules, 2018 , CGST (Seventh Amendment) Rules 2018)  Rule 125… Read More »

Rule 124 CGST Rules 2017 : Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

By | July 13, 2017

 Rule 124 CGST Rules 2017  Summary of Rule 124 CGST Rules 2017 ( Rule 124 CGST Rules 2017 explains Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority  and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by  Central Goods… Read More »

Rule 123 CGST Rules 2017 : Constitution of the Standing Committee and Screening Committees

By | July 13, 2017

 Rule 123 CGST Rules 2017 Summary of  Rule 123 CGST Rules 2017 ( Rule 123 CGST Rules 2017 explains Constitution of the Standing Committee and Screening Committees  and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 123 CGST Rules 2017 Constitution of the Standing Committee and Screening Committees 123. (1)… Read More »

Rule 122 CGST Rules 2017 : Constitution of the Authority : Anti-Profiteering

By | July 13, 2017

 Rule 122 CGST Rules 2017 Summary of Rule 122 CGST Rules 2017 ( Rule 122 CGST Rules 2017 explains Constitution of the Authority  and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Seventh Amendment) Rules, 2017)  Rule 122 CGST Rules 2017 Constitution of the… Read More »

 Rule 121 CGST Rules 2017 : Recovery of credit wrongly availed

By | July 13, 2017

 Rule 121 CGST Rules 2017 Summary of  Rule 121 CGST Rules 2017 ( Rule 121 CGST Rules 2017 explains Recovery of credit wrongly availed  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 121 CGST Rules 2017 Recovery of credit wrongly availed 121. The amount credited under sub-rule… Read More »

Rule 120 CGST Rules 2017 : Details of goods sent on approval basis

By | July 13, 2017

 Rule 120 CGST Rules 2017 Summary of Rule 120 CGST Rules 2017 ( Rule 120 CGST Rules 2017 explains Details of goods sent on approval basis  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by  Central Goods and Services Tax (Eighth Amendment) Rules, 2017)  Rule 120 CGST… Read More »

 Rule 119 CGST Rules 2017 : Declaration of stock held by a principal and job-worker

By | July 13, 2017

 Rule 119 CGST Rules 2017 Summary of Rule 119 CGST Rules 2017 ( Rule 119 CGST Rules 2017 explains Declaration of stock held by a principal and job-worker  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Third Amendment) Rules, 2017, Central Goods… Read More »

Rule 118 CGST Rules 2017 : Declaration to be made under clause (c) of sub-section (11) of section 142

By | July 13, 2017

 Rule 118 CGST Rules 2017 Summary of Rule 118 CGST Rules 2017 ( Rule 118 CGST Rules 2017 explains Declaration to be made under clause (c) of sub-section (11) of section 142  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Eighth… Read More »

Rule 117 CGST Rules 2017 : Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

By | July 13, 2017

 Rule 117 CGST Rules 2017 Summary of Rule 117 CGST Rules 2017 ( Rule 117 CGST Rules 2017 explains Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 amended… Read More »

Rule 116 CGST Rules 2017 : Disqualification for misconduct of an authorised representative

By | July 13, 2017

 Rule 116 CGST Rules 2017 Summary of Rule 116 CGST Rules 2017 ( Rule 116 CGST Rules 2017 explains Disqualification for misconduct of an authorised representative  and is covered in Chapter XIII  – Appeals and Revision  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 116 CGST Rules 2017 Disqualification for misconduct of an authorised representative 116. Where… Read More »