Rule 51 CGST Rules 2017 Summary of Rule 51 CGST Rules 2017 ( Rule 51 CGST Rules 2017 explains Refund 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 51 CGST Rules 2017 Refund voucher. 51. A refund voucher referred to in clause (e) of… Read More »
Rule 50 CGST Rules 2017 Summary of Rule 50 CGST Rules 2017 ( Rule 50 CGST Rules 2017 explains Receipt 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 50 CGST Rules 2017 Receipt voucher 50. A receipt voucher referred to in clause (d) of… Read More »
Rule 49 CGST Rules 2017 Summary of Rule 49 CGST Rules 2017 ( Rule 49 CGST Rules 2017 explains Bill of supply 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 49 CGST Rules 2017 Bill of supply 49. A bill of supply referred to in… Read More »
Rule 48 CGST Rules 2017 Summary of Rule 48 CGST Rules 2017 ( Rule 48 CGST Rules 2017 explains Manner of issuing 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 48 CGST Rules 2017 Manner of issuing invoice 48. (1) The invoice shall be… Read More »
Rule 47 CGST Rules 2017 Summary of Rule 47 CGST Rules 2017 ( Rule 47 CGST Rules 2017 explains Time limit for issuing tax 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 47 CGST Rules 2017 Time limit for issuing tax invoice 47. The… Read More »
Rule 46 CGST Rules 2017 Summary of Rule 46 CGST Rules 2017 ( Rule 46 CGST Rules 2017 explains Tax 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 and amended by Central Goods and Services Tax (Fourth Amendment) Rules, 2017, Central Goods and Services… Read More »
Rule 45 CGST Rules 2017 Summary of Rule 45 CGST Rules 2017 ( Rule 45 CGST Rules 2017 explains Conditions and restrictions in respect of inputs and capital goods sent to the job worker 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.… Read More »
Rule 44 CGST Rules 2017 Summary of Rule 44 CGST Rules 2017 ( Rule 44 CGST Rules 2017 explains Manner of reversal of credit under 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 (Third Amendment)… Read More »
Rule 43 CGST Rules 2017 Summary of Rule 43 CGST Rules 2017 ( Rule 43 CGST Rules 2017 explains Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases and is covered in Chapter V : Input Tax Credit : Inserted by the Central Goods and Services Tax (Second Amendment) Rules,… Read More »
Rule 42 CGST Rules 2017 Summary of Rule 42 CGST Rules 2017 ( Rule 42 CGST Rules 2017 explains Manner of determination of input tax credit in respect of inputs or input services and reversal thereof and is covered in Chapter V : Input Tax Credit : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017,… Read More »