Rule 61 CGST Rules 2017 Summary of Rule 61 CGST Rules 2017 ( Rule 61 CGST Rules 2017 explains Form and manner of submission of monthly return 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 60 CGST Rules 2017 Summary of Rule 60 CGST Rules 2017 ( Rule 60 CGST Rules 2017 explains Form and manner of furnishing details of inward supplies 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 and Amended by CGST (Thirteenth Amendment) Rules, 2020 ) Rule 60 CGST… Read More »
Rule 59 CGST Rules 2017 Summary of Rule 59 CGST Rules 2017 ( Rule 59 CGST Rules 2017 explains Form and manner of furnishing details of outward supplies 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 and Substituted by the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020,… Read More »
Rule 58 CGST Rules 2017 Summary of Rule 58 CGST Rules 2017 ( Rule 58 CGST Rules 2017 explains Records to be maintained by owner or operator of godown or warehouse and transporters and is covered in Chapter VII – Accounts and Records : 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 (Sixth… Read More »
Rule 57 CGST Rules 2017 Summary of Rule 57 CGST Rules 2017 ( Rule 57 CGST Rules 2017 explains Generation and maintenance of electronic records and is covered in Chapter VII – Accounts and Records : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 57 CGST Rules 2017 Generation and maintenance of electronic records 57. (1) Proper electronic… Read More »
Rule 56 CGST Rules 2017 Summary of Rule 56 CGST Rules 2017 ( Rule 56 CGST Rules 2017 explains Maintenance of accounts by registered persons and is covered in Chapter VII – Accounts and Records : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 56 CGST Rules 2017 Maintenance of accounts by registered persons 56. (1) Every registered… Read More »
Rule 55 CGST Rules 2017 Summary of Rule 55 CGST Rules 2017 ( Rule 55 CGST Rules 2017 explains Transportation of goods without issue of invoice and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 55 CGST Rules 2017 Transportation of goods without issue of… Read More »
Rule 54 CGST Rules 2017 Summary of Rule 54 CGST Rules 2017 ( Rule 54 CGST Rules 2017 explains Tax invoice in special cases and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : 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 (Ninth Amendment) Rules, 2017 , Central Goods… Read More »
Rule 53 CGST Rules 2017 ( Rule 53 CGST Rules 2017 explains Revised tax invoice and credit or debit notes and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Revised tax invoice and credit or debit notes 53. (1) A revised tax invoice referred to in… Read More »
Rule 52 CGST Rules 2017 Summary of Rule 52 CGST Rules 2017 ( Rule 52 CGST Rules 2017 explains Payment voucher and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 52 CGST Rules 2017 Payment voucher 52. A payment voucher referred to in clause (g) of… Read More »