Rule 12 CGST Rules 2017 Summary of Rule 12 CGST Rules 2017 ( Rule 12 CGST Rules 2017 explains Grant of registration to persons required to deduct tax at source or to collect tax at source and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 12 CGST Rules 2017… Read More »
Rule 11 CGST Rules 2017 Summary of Rule 11 CGST Rules 2017 ( Rule 11 CGST Rules 2017 explains Separate registration for multiple business verticals within a State or a Union territory and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 11 CGST Rules 2017 Separate registration for multiple… Read More »
Rule 10 CGST Rules 2017 Summary of Rule 10 CGST Rules 2017 ( Rule 10 CGST Rules 2017 explains Issue of registration certificate and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and amended by Central Goods and Services Tax (Amendment) Rules, 2017 ) Rule 10 CGST Rules 2017 Issue of registration certificate… Read More »
Rule 9 CGST Rules 2017 ( Rule 9 CGST Rules 2017 explains Verification of the application and approval and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Verification of the application and approval 9. (1) The application shall be forwarded to the proper officer who shall examine the application and… Read More »
Rule 8 CGST Rules 2017 Summary of Rule 8 CGST Rules 2017 ( Rule 8 CGST Rules 2017 explains Application for registration and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 8 CGST Rules 2017 Application for registration 8.(1) Every person, other than a non-resident taxable person, a person… Read More »
Rule 7 CGST Rules 2017 Summary of Rule 7 CGST Rules 2017 ( Rule 7 CGST Rules 2017 explains Rate of tax of the composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and amended by Central Goods and Services Tax (Amendment) Rules, 2018) Rule 7 CGST… Read More »
Rule 6 CGST Rules 2017 Summary of Rule 6 CGST Rules 2017 ( Rule 6 CGST Rules 2017 explains Validity of composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 6 CGST Rules 2017 Validity of composition levy 6. (1) The option exercised by a registered… Read More »
Rule 5 CGST Rules 2017 Summary of Rule 5 CGST Rules 2017 ( Rule 5 CGST Rules 2017 explains Conditions and restrictions for composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 5 CGST Rules 2017 Conditions and restrictions for composition levy 5.(1) The person… Read More »
Rule 4 CGST Rules 2017 Summary of Rule 4 CGST Rules 2017 ( Rule 4 CGST Rules 2017 explains Effective date for composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 ) Rule 4 CGST Rules 2017 Effective date for composition levy 4. (1) The option to… Read More »
Rule 3 CGST Rules 2017 Summary of Rule 3 CGST Rules 2017 ( Rule 3 CGST Rules 2017 explains Intimation for composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 Amended by Central Goods and Services Tax (Fifth Amendment) Rules, 2017, Central Goods and Services Tax (Seventh… Read More »