Daily Archives: July 13, 2017

 Rule 41 CGST Rules 2017 : Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

By | July 13, 2017

 Rule 41 CGST Rules 2017 Summary of Rule 41 CGST Rules 2017 ( Rule 41 CGST Rules 2017 explains Transfer of credit on sale, merger, amalgamation, lease or transfer of a business and is covered in Chapter V : Input Tax Credit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 41 CGST… Read More »

 Rule 40 CGST Rules 2017 : Manner of claiming credit in special circumstances

By | July 13, 2017

 Rule 40 CGST Rules 2017 Summary of Rule 40 CGST Rules 2017 ( Rule 40 CGST Rules 2017 explains Manner of claiming credit in special circumstances and is covered in Chapter V : Input Tax Credit  : 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 (Fifth Amendment) Rules,… Read More »

 Rule 39 CGST Rules 2017 : Procedure for distribution of input tax credit by Input Service Distributor

By | July 13, 2017

 Rule 39 CGST Rules 2017 Summary of Rule 39 CGST Rules 2017 ( Rule 39 CGST Rules 2017 explains Procedure for distribution of input tax credit by Input Service Distributor and is covered in Chapter V : Input Tax Credit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and Substituted by the… Read More »

 Rule 38 CGST Rules 2017 : Claim of credit by a banking company or a financial institution

By | July 13, 2017

 Rule 38 CGST Rules 2017 Summary of Rule 38 CGST Rules 2017 ( Rule 38 CGST Rules 2017 explains Claim of credit by a banking company or a financial institution and is covered in Chapter V : Input Tax Credit   and Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 38 CGST Rules… Read More »

Rule 37 CGST Rules 2017 : Reversal of input tax credit in the case of non-payment of consideration

By | July 13, 2017

 Rule 37 CGST Rules 2017 Summary of Rule 37 CGST Rules 2017 ( Rule 37 CGST Rules 2017 explains Reversal of input tax credit in the case of non-payment of consideration and is covered in Chapter V : Input Tax Credit   and Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and Amended by Central Goods… Read More »

Rule 36 CGST Rules 2017 : Documentary requirements and conditions for claiming input tax credit

By | July 13, 2017

 Rule 36 CGST Rules 2017 Summary of Rule 36 CGST Rules 2017 ( Rule 36 CGST Rules 2017 explains Documentary requirements and conditions for claiming input tax credit and is covered in Chapter V : Input Tax Credit   and Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and Amended by Central Goods… Read More »

GST DRC 10 : Download : Notice for Auction of Goods under section 79 (1) (b) of the Act

By | July 13, 2017

GST DRC 10 [See rule 144 (2) ] Notice for Auction of Goods under section 79 (1) (b) of the Act Download GST DRC 10 Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST… Read More »

GST DRC 9 : Download : Order for recovery through specified officer under section 79

By | July 13, 2017

GST DRC 9 [See rule 143  ] Order for recovery through specified officer under section 79 Download GST DRC 9 Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Press Release… Read More »