CGST Rules 2017 – Central Goods and Services Tax Rules 2017 : Chapter Wise & Rule wise

By | July 21, 2017
(Last Updated On: July 21, 2017)

CGST Rules 2017

[ CGST Rules 2017 Updated with Following Notifications :-

CGST Rule 2017 from Rule 1 to 162 (Chapter Wise )

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:—

CHAPTER I

PRELIMINARY

CHAPTER II

COMPOSITION RULES

CHAPTER III

REGISTRATION

CHAPTER IV 

DETERMINATION OF VALUE OF SUPPLY

CHAPTER V

INPUT TAX CREDIT

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER VII

ACCOUNTS AND RECORDS

 CHAPTER VIII

RETURNS

CHAPTER IX

PAYMENT OF TAX

CHAPTER X

REFUND

CHAPTER XI

ASSESSMENT AND AUDIT

CHAPTER XII

ADVANCE RULING

CHAPTER XIII

APPEALS AND REVISION

CHAPTER XIV

TRANSITIONAL PROVISIONS

CHAPTER XV

ANTI-PROFITEERING

CHAPTER XVI

E-WAY RULES

CHAPTER XVII

INSPECTION, SEARCH AND SEIZURE

CHAPTER XVIII

DEMANDS AND RECOVERY

CHAPTER XIX

OFFENCES AND PENALTIES

GST Forms

Composition Forms

Sr NoForm NoDescription
1.GST CMP-01Intimation to pay tax under Section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
2.GST CMP-02Intimation to pay tax under Section 10 (composition levy) (For persons registered under the Act)
3.GST CMP-03Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
4.GST CMP-04Intimation/Application for withdrawal from composition Levy
5.GST CMP-05Notice for denial of option to pay tax under Section 10
6.GST CMP-06Reply to the notice to show cause
7.GST CMP-07Order for acceptance / rejection of reply to show cause notice

Registration Forms

 Sr No Form NO Description
1GST REG 1 Application for Registration (Other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act , a person required to deduct tax at source under Section 51 and a person required to collect tax at source under Section 52)
2GST REG 2Acknowledgement
3GST REG 3Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation >>
4GST REG 4Clarification/additional information/document for <Registration/ Amendment / Cancellation>
5GST REG 5Order of Rejection of Application for <Registration / Amendment / Cancellation
6GST REG 6Registration Certificate
7GST REG 7Application for Registration as Tax Deductor at source ( u/s 51) or Tax Collector at source ( u/s 52)
8GST REG 8Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
9GST REG 9Application for Registration of Non Resident Taxable Person
10GST REG 10Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
11GST REG 11Application for extension of registration period by casual / non-resident taxable person
12GST REG 12Order of Grant of Temporary Registration/ Suo Moto Registration
13GST REG 13Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
14GST REG 14Application for Amendment in Registration Particulars (For all types of registered persons)
15GST REG 15Order of Amendment
16GST REG 16Application for Cancellation of Registration
17GST REG 17Show Cause Notice for Cancellation of Registration
18GST REG 18Reply to the Show Cause Notice issued for Cancellation
19GST REG 19Order for Cancellation of Registration
20GST REG 20Order for dropping the proceedings for cancellation of registration
21GST REG 21Application for Revocation of Cancellation of Registration
22GST REG 22Order for revocation of cancellation of registration
23GST REG 23Show Cause Notice for rejection of application for revocation of cancellation of registration
24GST REG 24Reply to the notice for rejection of application for revocation of cancellation of registration
25GST REG 25Certificate of Provisional Registration
26GST REG 26Application for Enrolment of Existing Taxpayer
27GST REG 27Show Cause Notice for cancellation of provisional registration
28GST REG 28Order of cancellation of provisional registration
29GST REG 29Application for cancellation of provisional registration
30GST REG 30Form for Field Visit Report

Input Tax Credit Forms

Sr NoForm NoDescription
1.GST ITC  01Declaration for claim of input tax credit under sub-section (1) of Section 18.
2.GST ITC 02 Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of Section 18.
3.GST ITC 03 Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished goods and capital goods in stock under sub-section (4) of Section 18.
4.GST ITC 04 Details of goods/capital goods sent to job worker and received back.

 Enrolment Form

GST ENR 1 Application for Enrolment under section 35 (2)  ( only for un-registered persons )

Return Forms

Sr. No.Form No.Title of the Form
123
1.GSTR 1Details of outwards supplies of goods or services
2.GSTR-1ADetails of auto drafted supplies of goods or services
3.GSTR 2Details of inward supplies of goods or services
4.GSTR-2ADetails of supplies auto drafted from GSTR- 1 or GSTR-5 to recipient
5.GSTR-3Monthly return
6.GSTR-3ANotice to return defaulter u/s 46
 7GSTR 3B When Time to furnish Outward and Inward Supplies details extended
8GSTR -4Quarterly return for registered persons opting composition levy
9.GSTR-4AAuto drafted details for registered persons opting composition levy
10.GSTR -5Return for Non Resident Taxable Persons
11.GSTR-5ADetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
12.GSTR -6Return for input service distributors
13.GSTR-6ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
14.GSTR -7Return for Tax Deduction at Source
15.GSTR -7ATax Deduction at Source Certificate
 16.GSTR-8Statement for Tax Collection at Source
 17GSTR 9 Annual return
 18GSTR 9A Simplified annual return for compounding taxable persons
 19GSTR 9B Audit Report certified by a………….
20GSTR 10 Final Return under ___ of Goods and Services Act, 2016
21GSTR-1 1Inward supplies statement for persons having Unique Identification Number (UIN)

GST Practitioner Forms

Sr. No.Form No.Description
1.GST PCT – 1Application for Enrolment as Goods and Service Tax Practitioner
2.GST PCT-02Enrolment Certificate for Goods and Service Tax Practitioner
3.GST PCT-03Show Cause Notice for disqualification
4.GST PCT-04Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5.GST PCT-05Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.

Payment Forms

Sr NoForm NoTitle of the Form
1GST PMT 1Electronic Liability Register of registered person

(Part–I: Return related liabilities

Electronic Liability Register of taxable person

(Part–II: Other than return related liabilities)

2GST PMT 2Electronic Credit Ledger
3GST PMT 3Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4GST PMT 4Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5GST PMT 5Electronic Cash Ledger
6GST PMT 6Challan For Deposit of Goods and Services Tax
7GST PMT 7Application for intimating discrepancy in making payment

Refund Forms

Sr NoForm NoContent
1GST RFD 01Application for Refund

–Annexure 1 Details of Goods

–Annexure 2 Certificate by CA

2GST RFD 02Acknowledgement
3GST RFD 03Deficiency Memo
4GST RFD 04Provisional Refund Order
5GST RFD 05Payment Advice
6GST RFD 06Refund Sanction/ Rejection Order
7GST RFD 06Interest on delayed refund order (same as refund order)
8GST RFD 07Order for Complete adjustment of sanctioned Refund
9GST RFD 08Notice for rejection of application for refund
10GST RFD 09Reply to the show cause notice
11GST RFD 10Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization Consulate or Embassy of foreign countries, etc.
12 GST RFD 11 Furnishing of bond or Letter of Undertaking for export of goods or services

 Assessment Forms

Sr NoForm No.Title of the Form
1.GST ASMT 1Application for Provisional Assessment  under Section 60
2.GST ASMT 2Notice for Seeking Additional Information / Clarification / Documents for provisional/ Final assessment
3.GST ASMT 3Reply to the notice seeking additional information
4.GST ASMT 4Order of Acceptance or Rejection of Provisional Assessment Order
5.GST ASMT 5Furnishing of Security
6.GST ASMT 6Notice for Seeking Additional Information / Clarification / Documents for final assessment
7.GST ASMT 7Final Assessment Order
8.GST ASMT 8Application for Withdrawal of Security
9.GST ASMT 9Order for release of security or rejecting the application
10.GST ASMT 10Notice for intimating discrepancies in the return after scrutiny
11.GST ASMT 11Reply to the notice issued  under Section 61 intimating discrepancies in the return
12.GST ASMT 12Order of acceptance of reply against the notice issued  under Section 61
13.GST ASMT 13Assessment order  under Section 62
14.GST ASMT 14Show Cause Notice for assessment under Section 63.
15.GST ASMT 15Assessment order under  Section 63.
16.GST ASMT 16Assessment order under Section 64
17.GST ASMT 17Application for withdrawal of assessment order issued under Section 64
18.GST ASMT 18Acceptance or Rejection of application filed under  Section 64(2)

Audit Forms

Sr NoForm NoContent
1GST ADT 1Notice for conducting audit
2GST ADT 2Audit Report under Section 65 (6)
3GST ADT 3Communication to the registered person for conduct of special audit under Section 66
4GST ADT 4Information of Findings upon Special Audit

 Advance Ruling Forms

Sr NoForm NoDescription
1GST ARA 1 Application Form for Advance Ruling
2GST ARA 2 Appeal to the Appellate Authority for Advance Ruling
3GST ARA 3 Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer )

Appeal and Revision Forms

Sr NoForm NoContent
1GST APL 1Appeal to Appellate Authority
2GST APL 2 Acknowledgement of submission of appeal
3GST APL 3Application to the Appellate Authority under sub-section (2) of Section 107
4GST APL 4Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
5GST APL 5Appeal to the Appellate Tribunal
6GST APL 6Cross-objections before the Appellate Authority / Appellate Tribunal
7GST APL 7Application to the Appellate Tribunal under sub section (3) of Section 112
8GST APL 8Appeal to the High Court under Section 117

Transition Forms

Sr NoForm NoContents
1GST TRAN 1 Transitional ITC / Stock Statement
2GST TRAN 2  Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.

Inspection and Search Forms

Sr NoForm NoContents
1GST INS 1Authorisation For Inspection or Search
2GST INS 2 Order of Seizure
3GST INS 3Order of Prohibition
4GST INS 4Bond for Release of Goods Seized
5GST INS 5Order of Release of Goods/ Things of Perishable or Hazardous Nature

Demand and Recovery Forms

Sr NoForm NoContents
1GST DRC 1Summary of Show Cause Notice
2GST DRC 2Summary of Statement
3GST DRC 3Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
4GST DRC 4Acknowledgement of acceptance of payment made voluntarily
5GST DRC 5Intimation of conclusion of proceedings
6GST DRC 6Reply to the Show Cause Notice
7GST DRC 7Summary of the order
8GST DRC 8Rectification of Order
9GST DRC 9Order for recovery through specified officer under section 79
10GST DRC 10Notice for Auction of Goods under section 79 (1) (b) of the Act
11GST DRC 11Notice to successful bidder
12GST DRC 12Sale Certificate
13GST DRC 13Notice to a third person under section 79(1)(c)
14GST DRC 14Certificate of Payment to a Third Person
15GST DRC 15Application before the Civil Court requesting execution for a Decree
16GST DRC 16 Notice for attachment and sale of immovable/movable goods/shares under section 79
17GST DRC 17 Notice for Auction of Immovable/Movable Property under section 79(1) (d)
18GST DRC 18Certificate action under  clause (e) of sub-section (1) section 79 
19GST DRC 19Application to the Magistrate for Recovery as Fine
20GST DRC 20 Application for Deferred Payment/ Payment in Instalments
21GST DRC 21Order for acceptance/rejection of application for deferred payment / payment in instalments
22GST DRC 22Provisional attachment of property under section 83
23GST DRC 23Restoration of provisionally attached property / bank account under section 83
24GST DRC 24Intimation to Liquidator for recovery of amount
25GST DRC 25Continuation of Recovery Proceedings

Compounding of Offences Forms

Sr NoForm NoContents
1GST CPD 1 Application for Compounding of Offence
2GST CPD 2Order for rejection / allowance of compounding of offence

10  in Form GST CMP-04, in the table, for serial number 5 and the entries related
thereto, the following substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017, namely:-

“5. Category of Registered Person

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.”;

11.In Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017, ;

12 In Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days”  substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017,

13. In Form GST REG-25,-

(i) for the words and letters, “Provisional ID”, the letters “GSTIN”  substituted  by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.07.2017, ;

(ii) the words “Place” and “”  omitted  by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017,

14.  For notified modes of authentication, see Notification No. 6/2017 (Central Tax), dated 19-6-2017.


CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017 [ Rule 32(5)]  of CGST Rules vide Notification No.10/2017-Central Tax (Rate) Dated  28th June, 2017

UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017  [ Rule 32(5)]  vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Download Complete Notification of CGST Rules 2017 / Central Goods and Services Tax Rules, 2017

Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017) and Notification No. 15/2017-Central Tax (Dated 1st July 2017)

(As on 02.07.2017)

Download PDF 

Download Complete Notification Central Goods and Services Tax Rules, 2017 and Formats and Amendment of CGST Rules 2017 (below)

Download Amendment of CGST Rules 2017

Download Central Tax (CGST Act 2017) Notifications

Notification NoDateEnglishHindiSubject
06/2017-Central Tax,19-06-2017ViewViewModes of verification under CGST Rules, 2017
05/2017-Central Tax,19-06-2017ViewViewSeeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
04/2017-Central Tax,19-06-2017ViewViewNotifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
03/2017-Central Tax,19-06-2017ViewViewNotifying the CGST Rules, 2017 on registration and composition levy
02/2017-Central Tax,19-06-2017ViewViewNotifying jurisdiction of Central Tax Officers
01/2017-Central Tax,19-06-2017ViewViewSeeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

Related Topic on GST

TopicLink
GST ActsCentral GST Act and States GST Acts
  
RulesGST Rules
 
RatesGST Rates
  
NotificationsGST Act Notifications
 
Press ReleaseGST Press Release
 
CommentaryTopic wise Commentary on GST Act of India
Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

79 thoughts on “CGST Rules 2017 – Central Goods and Services Tax Rules 2017 : Chapter Wise & Rule wise

  1. Pingback: Notifying www.gst.gov.in as Common Goods and Services Tax Electronic Portal - Notification No. 4/2017 – Central Tax - Tax Heal

  2. Pingback: GST - Govt Notified persons exempted from obtaining registration - Notification No. 5/2017 – Central Tax - Tax Heal

  3. Pingback: Modes of verification under CGST Rules 2017 Notified by Govt - Notification No. 6/2017 – Central Tax - Tax Heal

  4. Pingback: Final GST Rules ( As approved by GST Council of India ) - Tax Heal

  5. Pingback: CGST Act 2017 - Notifying jurisdiction of Central Tax Officers - Notification No. 2 / 2017-Central Tax - Tax Heal

  6. Pingback: Final GST Registration Rules Approved by GST Council - Tax Heal

  7. Pingback: Turnover limit for Composition Levy for CGST - Notification No. 8/2017 – Central Tax Dtd 27th June, 2017 - Tax Heal

  8. Pingback: IGST Rules 2017 -Notification No. 4/2017 – Integrated Tax Dated 28th June, 2017 - Tax Heal

  9. Pingback: SGST Acts - Download State Wise GST Acts Passed by Indian States - Tax Heal

  10. Pingback: Converting GST provisional ID into GSTIN - 3 months Time period - Tax Heal

  11. Pingback: UTGST Dadra and Nagar Haveli Rules 2017 - Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017 - Tax Heal

  12. Pingback: HSN digits for IGST Tax Invoice - Notification No. 5/2017 – Integrated Tax Dated 28th June, 2017 - Tax Heal

  13. Pingback: CGST Rules - Third Amendment 2017 - Notification No. 15/2017 – Central Tax  Dated 1st July, 2017 - Tax Heal

  14. Pingback: GST Compensation Cess Rules 2017 Notification No. 2/2017–Compensation Cess Dated 1st July, 2017 - Tax Heal

  15. Pingback: FAQs on Composition Levy under GST ( India ) - Tax Heal

  16. Pingback: Proper officer under CGST Act and IGST Act appointed : Circular No. 3/3/2017 - GST Dated 5th July, 2017 - Tax Heal

  17. Pingback: Valuation in GST : Analysis - Tax Heal

  18. Pingback: GST ENR 1 : Download : Application for Enrolment u/s 35 (2) : only for unregistered persons - Tax Heal

  19. Pingback: GSTR 3B : Download : Filing Process in Details - Tax Heal

  20. Pingback: GST INS 2 : Download : Order of Seizure - Tax Heal

  21. Pingback: GST INS 5 : Download : Order of Release of Goods / Things of Perishable or Hazardous Nature - Tax Heal

  22. Pingback: GST DRC 4 : Download : Acknowledgement of acceptance of payment made voluntarily - Tax Heal

  23. Pingback: CGST Second Amendment Rules 2017 w.e.f 01.07.2017 - Notification No 10/2017 Central Tax Dated 28th June, 2017 - Tax Heal

  24. Pingback:  Rule 50 CGST Rules 2017 : Receipt voucher - Tax Heal

  25. Pingback:  Rule 54 CGST Rules 2017 : Tax invoice in special cases - Tax Heal

  26. Pingback: Rule 65 CGST Rules 2017 : Form and manner of submission of return by an Input Service Distributor - Tax Heal

  27. Pingback:  Rule 69 CGST Rules 2017 : Matching of claim of input tax credit - Tax Heal

  28. Pingback: Rule 94 CGST Rules 2017 : Order sanctioning interest on delayed refunds - Tax Heal

  29. Pingback:  Rule 95 CGST Rules 2017 : Refund of tax to certain persons - Tax Heal

  30. Pingback:  Rule 107 CGST Rules 2017 : Certification of copies of the advance rulings pronounced by the Appellate Authority - Tax Heal

  31. Pingback: Rule 108 CGST Rules 2017 : Appeal to the Appellate Authority - Tax Heal

  32. Pingback: Rule 113 CGST Rules 2017 : Order of Appellate Authority or Appellate Tribunal - Tax Heal

  33. Pingback: Rule 114 CGST Rules 2017 : Appeal to the High Court - Tax Heal

  34. Pingback: Rule 122 CGST Rules 2017 : Constitution of the Authority : Anti-Profiteering - Tax Heal

  35. Pingback: Rule 136 CGST Rules 2017 : Monitoring of the order - Tax Heal

  36. Pingback: Rule 143 CGST Rules 2017 : Recovery by deduction from any money owed. - Tax Heal

  37. Pingback: Rule 144 CGST Rules 2017 : Recovery by sale of goods under the control of proper officer. - Tax Heal

  38. Pingback:  Rule 145 CGST Rules 2017 : Recovery from a third person - Tax Heal

  39. Pingback: Rule 146 CGST Rules 2017 : Recovery through execution of a decree, etc - Tax Heal

  40. Pingback:  Rule 2 CGST Rules 2017 : Definitions - Tax Heal

  41. Pingback:  Rule 3 CGST Rules 2017 : Intimation for composition levy - Tax Heal

  42. Pingback: Rule 7 CGST Rules 2017 : Rate of tax of the composition levy - Tax Heal

  43. Pingback: Rule 9 CGST Rules 2017 : Verification of the application and approval - Tax Heal

  44. Pingback: Rule 11 CGST Rules 2017 : Separate registration for multiple business verticals within a State or a Union territory - Tax Heal

  45. Pingback: Rule 13 CGST Rules 2017 : Grant of registration to non-resident taxable person. - Tax Heal

  46. Pingback: Rule 18 CGST Rules 2017 : Display of registration certificate and Goods and Services Tax Identification Number on the name board. - Tax Heal

  47. Pingback: Rule 19 CGST Rules 2017 : Amendment of registration. - Tax Heal

  48. Pingback: Rule 20 CGST Rules 2017 :  Application for cancellation of registration. - Tax Heal

  49. Pingback: Rule 22 CGST Rules 2017 :  Cancellation of registration. - Tax Heal

  50. Pingback: Rule 35 CGST Rules 2017 : Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax - Tax Heal

  51. Pingback: Rule 4 CGST Rules 2017 : Effective date for composition levy - Tax Heal

  52. Pingback: Rule 5 CGST Rules 2017 : Conditions and restrictions for composition levy - Tax Heal

  53. Pingback: Rule 8 CGST Rules 2017 : Application for registration - Tax Heal

  54. Pingback: Rule 10 CGST Rules 2017 : Issue of registration certificate - Tax Heal

  55. Pingback:  Rule 119 CGST Rules 2017 : Declaration of stock held by a principal and job-worker - Tax Heal

  56. Pingback: Rule 34 CGST Rules 2017 : Rate of exchange of currency, other than Indian rupees, for determination of value - Tax Heal

  57. Pingback: Rule 117 CGST Rules 2017 : Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day - Tax Heal

  58. Pingback: Rule 36 CGST Rules 2017 : Documentary requirements and conditions for claiming input tax credit - Tax Heal

  59. Pingback:  Rule 47 CGST Rules 2017 : Time limit for issuing tax invoice - Tax Heal

  60. Pingback: Rule 53 CGST Rules 2017 : Revised tax invoice and credit or debit notes - Tax Heal

  61. Pingback:  Rule 62 CGST Rules 2017 : Form and manner of submission of quarterly return by the composition supplier - Tax Heal

  62. Pingback:  Rule 68 CGST Rules 2017 : Notice to non-filers of returns - Tax Heal

  63. Pingback:  Rule 70 CGST Rules 2017 : Final acceptance of input tax credit and communication thereof - Tax Heal

  64. Pingback:  Rule 73 CGST Rules 2017 : Matching of claim of reduction in the output tax liability - Tax Heal

  65. Pingback: Rule 75 CGST Rules 2017 : Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction - Tax Heal

  66. Pingback:  Rule 77 CGST Rules 2017 : Refund of interest paid on reclaim of reversals - Tax Heal

  67. Pingback: Rule 80 CGST Rules 2017 : Annual return - Tax Heal

  68. Pingback:  Rule 81 CGST Rules 2017 : Final return - Tax Heal

  69. Pingback:  Rule 82 CGST Rules 2017 : Details of inward supplies of persons having Unique Identity Number - Tax Heal

  70. Pingback: Rule 83 CGST Rules 2017 : Provisions relating to a goods and services tax practitioner - Tax Heal

  71. Pingback: What details are to be contained in tax invoice under GST - Tax Heal

  72. Pingback:  Rule 87 CGST Rules 2017 : Electronic Cash Ledger - Tax Heal

  73. Pingback: Rule 91 CGST Rules 2017 : Grant of provisional refund - Tax Heal

  74. Pingback: CGST exemption for dealers operating under Margin Scheme - Notification No 10/2017 Central Tax (Rate) Dated 28th June 2017 - Tax Heal

  75. Pingback: HSN digits for GST Tax Invoice - Notification No 12/2017 Central Tax Dated 28th June, 2017 - Tax Heal

  76. Pingback: Conditions for LUT in place of Bond for Export without integrated tax payment : Notification No 16/2017 Central Tax dated  7th July 2017 - Tax Heal

  77. Pingback: Procedure for claiming GST refund by exporters - Tax Heal

  78. Pingback: GST on Handicraft Sector : FAQ - Tax Heal

  79. Pingback: Rule 61 CGST Rules 2017 : Form and manner of submission of monthly return - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *