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 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 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 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 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 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 and amended by Central Goods and Services Tax (Second Amendment) Rules, 2019, w.e.f. 1-4-2019) Rule… Read More »
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 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 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 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 »