1. Value of supply of goods or services where the consideration is not wholly in money Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, (a) be the open market value of such supply; (b) if open market value is not available, be […]
1. Application for registration (1) Every person (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 […]
1. Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-01 electronically through the Common Portal either […]
1. Electronic Tax Liability Register (1) The electronic tax liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the Common Portal and all amounts payable by him shall be debited to the […]
1. Tax invoice Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person contaning the following particulars:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and […]
Input Tax Credit 1. Documentary requirements and conditions for claiming input tax credit (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely:- (a) an invoice issued by the supplier of goods or services or both in accordance […]
1. Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule 16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a Facilitation Centre notified […]
CBEC has so far released 14 Draft GST Rules for comments which are 1. Composition Rules 2. Valuation Rules 3. Transition Rules 4. ITC Rules 5. Revised Invoice Rules 6. Revised Payment Rules 7. Revised Refund Rules 8. Revised Registration Rules 9. Revised Return Rules 10. Accounts and Records 11. Advance Ruling 12. Appeals and […]
HC held that A female Government servant, who has begotten a child by procedure of surrogacy, is entitled for maternity leave under Rule 38 of the Chhattisgarh Civil Services (Leave) Rules, 2010. 1. To become a mother is the most natural phenomenon in the life of a woman. Whatever is needed to facilitate the birth […]
This is an application for restoration of WPS No. 1501 of 2015, which was dismissed for want of prosecution for non compliance of the peremptory order passed by this Court on 29.04.2015 directing that if the petitioner fails to pay the process fee, as per rules, the petition shall stand dismissed automatically without reference to the Court.
