Rule 91 CGST Rules 2017 Summary of Rule 91 CGST Rules 2017 ( Rule 91 CGST Rules 2017 explains Grant of provisional refund 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.) Rule 91 CGST Rules 2017 Grant of provisional refund 91. (1) The provisional refund in accordance with the provisions… Read More »
Rule 90 CGST Rules 2017 Summary of Rule 90 CGST Rules 2017 ( Rule 90 CGST Rules 2017 explains Acknowledgement 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.) Rule 90 CGST Rules 2017 Acknowledgement 90. (1) Where the application relates to a claim for refund from the electronic cash ledger,… Read More »
Rule 89 CGST Rules 2017 Summary of Rule 89 of CGST Rules 2017 ( Rule 89 CGST Rules 2017 explains Application for refund of tax, interest, penalty, fees or any other amount 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. and amended by Central Goods and Services Tax… Read More »
Rule 88 CGST Rules 2017 Summary of Rule 88 CGST Rules 2017 ( Rule 88 CGST Rules 2017 explains Identification number for each transaction and is covered in Chapter IX – Payment of Tax : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 88 CGST Rules 2017 Identification number for each transaction 88. (1) A unique identification number… Read More »
Rule 87 CGST Rules 2017 Summary of Rule 87 CGST Rules 2017 ( Rule 87 CGST Rules 2017 explains Electronic Cash Ledger and is covered in Chapter IX – Payment of Tax : 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, 2017.) Rule 87 CGST Rules 2017 Electronic Cash… Read More »
Rule 86 CGST Rules 2017 Summary of Rule 86 CGST Rules 2017 ( Rule 86 CGST Rules 2017 explains Electronic Credit Ledger and is covered in Chapter IX – Payment of Tax : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 86 CGST Rules 2017 Electronic Credit Ledger 86. (1) The electronic credit ledger shall be maintained in… Read More »
Rule 85 CGST Rules 2017 Summary of Rule 85 CGST Rules 2017 ( Rule 85 CGST Rules 2017 explains Electronic Liability Register and is covered in Chapter IX – Payment of Tax : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 85 CGST Rules 2017 Electronic Liability Register 85. (1) The electronic liability register specified under sub section… Read More »
Rule 84 CGST Rules 2017 Summary of Rule 84 CGST Rules 2017 ( Rule 84 CGST Rules 2017 explains Conditions for purposes of appearance and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 84 CGST Rules 2017 Conditions for purposes of appearance 84. (1) No person shall be eligible to… Read More »
Rule 83 CGST Rules 2017 Summary of Rule 83 CGST Rules 2017 ( Rule 83 CGST Rules 2017 explains Provisions relating to a goods and services tax practitioner and is covered in Chapter VIII – Returns : 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, 2017 and Central Goods and… Read More »
Rule 82 CGST Rules 2017 Summary of Rule 82 CGST Rules 2017 ( Rule 82 CGST Rules 2017 explains Details of inward supplies of persons having Unique Identity Number and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 82 CGST Rules 2017 Details of inward supplies of persons having… Read More »