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 »

Rule 115 CGST Rules 2017 : Demand confirmed by the Court

By | July 13, 2017

 Rule 115 CGST Rules 2017 Summary of Rule 115 CGST Rules 2017 ( Rule 115 CGST Rules 2017 explains Demand confirmed by the Court 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 115 CGST Rules 2017 Demand confirmed by the Court 115. The jurisdictional officer shall issue… Read More »

Rule 114 CGST Rules 2017 : Appeal to the High Court

By | July 13, 2017

 Rule 114 CGST Rules 2017 ( Rule 114 CGST Rules 2017 explains Appeal to the High Court  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.) Appeal to the High Court 114. (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed… Read More »

Rule 113 CGST Rules 2017 : Order of Appellate Authority or Appellate Tribunal

By | July 13, 2017

 Rule 113 CGST Rules 2017 Summary of Rule 113 CGST Rules 2017 ( Rule 113 CGST Rules 2017 explains Order of Appellate Authority or Appellate Tribunal  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 113 CGST Rules 2017 Order of Appellate Authority or Appellate Tribunal 113. (1)… Read More »

Rule 112 CGST Rules 2017 : Production of additional evidence before the Appellate Authority or the Appellate Tribunal

By | July 13, 2017

 Rule 112 CGST Rules 2017 Summary of Rule 112 CGST Rules 2017 ( Rule 112 CGST Rules 2017 explains Production of additional evidence before the Appellate Authority or the Appellate Tribunal  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 112 CGST Rules 2017 Production of additional… Read More »

 Rule 111 CGST Rules 2017 : Application to the Appellate Tribunal

By | July 13, 2017

 Rule 111 CGST Rules 2017 Summary of Rule 111 CGST Rules 2017 ( Rule 111 CGST Rules 2017 explains Application to the Appellate Tribunal 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 111 CGST Rules 2017 Application to the Appellate Tribunal 111. (1) An application to the… Read More »

Rule 110 CGST Rules 2017 : Appeal to the Appellate Tribunal

By | July 13, 2017

 Rule 110 CGST Rules 2017 Summary of Rule 110 CGST Rules 2017 ( Rule 110 CGST Rules 2017 explains Appeal to the Appellate Tribunal 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 110 CGST Rules 2017 Appeal to the Appellate Tribunal 110. (1) An appeal to the… Read More »

 Rule 109 CGST Rules 2017 : Application to the Appellate Authority

By | July 13, 2017

 Rule 109 CGST Rules 2017 Summary of Rule 109 CGST Rules 2017 ( Rule 109 CGST Rules 2017 explains Application to the Appellate Authority 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 109 CGST Rules 2017 Application to the Appellate Authority 109. (1) An application to the… Read More »

Rule 108 CGST Rules 2017 : Appeal to the Appellate Authority

By | July 13, 2017

 Rule 108 CGST Rules 2017 Summary of Rule 108 CGST Rules 2017 ( Rule 108 CGST Rules 2017 explains Appeal to the Appellate Authority 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 108 CGST Rules 2017 Appeal to the Appellate Authority 108. (1) An appeal to the… Read More »

 Rule 107 CGST Rules 2017 : Certification of copies of the advance rulings pronounced by the Appellate Authority

By | July 13, 2017

 Rule 107 CGST Rules 2017 Summary of Rule 107 CGST Rules 2017 ( Rule 107 CGST Rules 2017 explains Certification of copies of the advance rulings pronounced by the Appellate Authority and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 107 CGST Rules 2017 Certification of copies of… Read More »

Rule 106 CGST Rules 2017 : Form and manner of appeal to the Appellate Authority for Advance Ruling

By | July 13, 2017

 Rule 106 CGST Rules 2017 Summary of Rule 106 CGST Rules 2017 ( Rule 106 CGST Rules 2017 explains Form and manner of appeal to the Appellate Authority for Advance Ruling and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) [ Refer Note -1 also ]  Rule 106 CGST… Read More »

Rule 105 CGST Rules 2017 : Certification of copies of advance rulings pronounced by the Authority

By | July 13, 2017

 Rule 105 CGST Rules 2017 Summary of Rule 105 CGST Rules 2017 ( Rule 105 CGST Rules 2017 explains Certification of copies of advance rulings pronounced by the Authority and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 105 CGST Rules 2017 Certification of copies of advance rulings… Read More »

Rule 104 CGST Rules 2017 : Form and manner of application to the Authority for Advance Ruling

By | July 13, 2017

 Rule 104 CGST Rules 2017 Summary of Rule 104 CGST Rules 2017 ( Rule 104 CGST Rules 2017 explains Form and manner of application to the Authority for Advance Ruling and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) [ Refer Note -1 also ]  Rule 104 CGST Rules… Read More »

 Rule 103 CGST Rules 2017 : Qualification and appointment of members of the Authority for Advance Ruling

By | July 13, 2017

 Rule 103 CGST Rules 2017 Summary of Rule 103 CGST Rules 2017 ( Rule 103 CGST Rules 2017 explains Qualification and appointment of members of the Authority for Advance Ruling and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and amended by Central Goods and Services Tax (Fifth Amendment) Rules,… Read More »

Rule 102 CGST Rules 2017 : Special Audit

By | July 13, 2017

 Rule 102 CGST Rules 2017 Summary of Rule 102 CGST Rules 2017 ( Rule 102 CGST Rules 2017 explains Special Audit and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 102 CGST Rules 2017 Special Audit 102. (1) Where special audit is required to be conducted in accordance… Read More »

Rule 101 CGST Rules 2017 : Audit

By | July 13, 2017

 Rule 101 CGST Rules 2017 Summary of Rule 101 CGST Rules 2017 ( Rule 101 CGST Rules 2017 explains Audit and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 101 CGST Rules 2017 Audit 101. (1) The period of audit to be conducted under sub-section (1) of section… Read More »

 Rule 100 CGST Rules 2017 : Assessment in certain cases

By | July 13, 2017

 Rule 100 CGST Rules 2017 Summary of Rule 100 CGST Rules 2017 ( Rule 100 CGST Rules 2017 explains Assessment in certain cases and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 100 CGST Rules 2017 Assessment in certain cases 100. (1) The order of assessment made under… Read More »

Rule 99 CGST Rules 2017 : Scrutiny of returns

By | July 13, 2017

 Rule 99 CGST Rules 2017 Summary of Rule 99 CGST Rules 2017 ( Rule 99 CGST Rules 2017 explains Scrutiny of returns and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 99 CGST Rules 2017 Scrutiny of returns 99. (1) Where any return furnished by a registered person… Read More »

 Rule 98 CGST Rules 2017 : Provisional Assessment

By | July 13, 2017

 Rule 98 CGST Rules 2017 Summary of Rule 98 CGST Rules 2017 ( Rule 98 CGST Rules 2017 explains Provisional Assessment and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 98 CGST Rules 2017 Provisional Assessment 98. (1) Every registered person requesting for payment of tax on a… Read More »

 Rule 97 CGST Rules 2017 : Consumer Welfare Fund

By | July 13, 2017

 Rule 97 CGST Rules 2017 Summary of  Rule 97 CGST Rules 2017 ( Rule 97 CGST Rules 2017 explains Consumer Welfare Fund and is covered in Chapter X  – Refund  : 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 (Fourth Amendment) Rules, 2018 , Central Goods and Services Tax (Fifth Amendment) Rules,… Read More »

Rule 96A CGST Rules 2017 : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.

By | July 13, 2017

 Rule 96A CGST Rules 2017 Summary of Rule 96A CGST Rules 2017 ( Rule 96A CGST Rules 2017 explains Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking  and is covered in Chapter X  – Refund  : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.  updated with Central Goods and Services… Read More »