12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC CBIC has issued 7 GST Central Tax Notifications, One Removal of Difficulty Order and 4 Central GST Circulars on 28th June 2019 to Give effect to 35th GST Council Decisions and to clarify certain issues in GST. Vide these notifications CBIC has notified due dates… Read More »
CGST Rules 2017 (Updated till Date) [ Following are updated CGST Rules 2017 with notification dated 06.07.2018 . CGST Rules 2017 Inserted by Notification No. 3 /2017 – Central Tax Dated 19th June 2017 Amended by CGST (First Amendement) Rules 2017 vide Notification No. 7/2017 – Central Tax Dtd 27th June, 2017, CGST (Second Amendment) Rules 2017 vide Notification No. 10/2017… Read More »
Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of Section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be… Read More »
GOODS AND SERVICES TAX RULES, 2017 ADVANCE RULING FORMATS Sr No Form No Description 1 GST ARA 1 Application Form for Advance Ruling 2 GST ARA 2 Appeal to the Appellate Authority for Advance Ruling 3 GST ARA 3 Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer… Read More »
Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) An… Read More »
E-way Rules Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. [ Note : Earlier Draft… Read More »
Anti-profiteering Rules, 2017 In exercise of the powers conferred by section 164 read with section 171 of the Central Goods and Services Tax Act, 2017(12 of 2017) the Central Government hereby makes the following rules, namely :- 1. Short title, extent and commencement.- (1) These rules may be called the Anti-profiteering Rules, 2017. (2) They… Read More »
Final GST Rules Central Goods and Services Tax Rules 2017 – CGST Rules 2017 – Notification No. 3 /2017 – Central Tax Dated 19.06.2017 GST Settlement of funds Rules 2017 Notification Dated 27th July, 2017 Final GST Advance Ruling Rules Approved by GST Council Final GST Advance Ruling Formats Approved by GST Council Anti-profiteering Rules… Read More »
Final GST Rules In its 14th meeting in Srinagar on 18th and 19th May,2017 the all-powerful GST council cleared seven rules pertaining to different aspects of GST. These rules relate to Registration, Input Tax Credit, Payment, Refund, Invoice, Valuation and Composition and have paved the way for the rollout of GST from July 1, 2017.… Read More »
On Thursday, the GST Council approved all eight rules, clearing the ground for the rollout of the goods and services tax (GST). A preliminary reading of these rules reveals three significant changes. [ Final GST Rules Approved by GST Council Meeting held on 18.05.2017 ; Download ] First, the final rules have clarified on the valuation of… Read More »