Text of Final GST Appeals and Revision rules with Formats as released by GST Council on 19th June 2017. 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 […]
CBEC has released the Text of Final GST Anti-profiteering Rules as approved by GST Council on 18th June 2017. Suresh Nandlal Rohira, Partner, Grant Thornton India LLP saqid on on the final GST anti-profiteering rules said that “It reminds us of the days of “Excise Valuation” and therefore the anti-profiteering rules also sometimes look like […]
Text of Final GST Advance Ruling rules with Formats as released by GST Council on 19th June 2017. 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 […]
Provisions Relating to Place of Supply of SERVICES Case 1: if the location of supplier of services and also location of recipient of supply service is in India – Section 12 of IGST Act General Situation (all situations except specific situations): 1. If supply is made to a registered person, then the place of supply […]
GST Tax Invoice, Credit and Debit Notes Tax Invoice – Sec. 31:- 1. Tax Invoice is to be issued on or before: 2. Removal of goods, where supply involve movement of goods; or 3. Delivery / making available of goods.
