GST Rules

New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal

Goods and Services Tax - New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal The GST portal is being constantly made more resourceful in line with the principal objective of the Government on the aspect of ease of doing business.  Ease of doing business has always been the first in order of ...

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CGST Fourth Amendment Rules 2021- Comparison with earlier rules

Goods and Services Tax - Article discusses Amendment in CGST Rules 2017 vide Central Goods and Services Tax (Fourth Amendment) Rules, 2021 as notified vide Notification No. 15/2021–Central Tax Dated: 18th May, 2021. CGST Fourth Amendment Rules, 2021 amends following GST rules- Rule 23. Revocation of cancellation of registration Rule 90. Acknowledgement in FORM...

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Analysis of Changes In GST Rules effective from 18.05.2021

Goods and Services Tax - Notification No. 15/2021 – Central Tax dt. 18.05.2021 has made certain changes in the GST Rules in the areas of (a) refunds (b) revocation of registration cancellation orders and (c) E-way bill restrictions. The said changes shall apply from 18.05.2021. Summary of the same is as follows: A. REFUND RELATED I. Calculation of the limitatio...

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April 2021- Income Tax & GST Compliances & Changes to know

Goods and Services Tax - Its 1st April 2021. Start of new FY. However, Compliances of FY 20-21  will conclude in APRIL-2021. Here are Things you should share with your clients in APRIL FIRST WEEK for changes / compliances of APRIL 2021. It’s Important for FY 2020-21 as well as FY 2021-22. GST CLIENTS ♦ Composition clients – details for […]...

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GST RULE 86B Restrictions on use of amount available in electronic credit ledger

Goods and Services Tax - In order to avoid fake invoicing and curb tax evasion the Central Board of Indirect Taxes and Customs (CBIC) has introduced new rule 86B vide notification number 94/2020 dated 22nd December, 2020. Rule 86B is made effective from 1st January 2021 wherein the registered person shall be required to pay 1% of GST liability in cash […]...

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Updated Central Goods and Services Tax Rules, 2017

Goods and Services Tax - This article have updated Central Goods and Services Tax Rules, 2017 / CGST Rules, 2017, which were initially released on 19th June 2017 and amended by various notifications issued from time to time. CGST Rules are updated with notifications issued till 18th May 2021. Central Goods and Services Tax Rules, 2017 Contains the following- Chap...

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Extend all due dates under GST- Solve Issues in GST

Goods and Services Tax - Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty faced by GST Tax Practitioners, in implementing directions contained in Circular No.142/12/2020-GST dated 09.10.2020, Failure of GST Portal Services and may other issues. They also requested to extend all due da...

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Representation on GST Audit, Notices, ITC, Late Fees issues & Solution

Goods and Services Tax - AIMTPA has made a representation to Smt. Nirmala Sitharaman, Finance Minister and discussed prevailing Issues in GST and their probable solutions that can be acceptable to all. They discussed the issue of GST Late Fees, The unanswered question of section 16(4), Issues related to Departmental Audit under section 65 and Rule 36(4) issues. R...

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CBIC issues 9 GST Notification & one Instruction on 24.06.2020

Goods and Services Tax - CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. Notifications are for notifying relaxation in GST Interest Rate & Late Fees with respect to Form GSTR 3B, For notifying Waiver of Late Fees for GSTR 1, Notification of Due dates of GSTR 3B, Amendment [&hellip...

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GST Rule 142A Procedure for recovery of dues under existing laws

Goods and Services Tax - Extract of Rule 142A of Central Goods and Service Tax Rules, 2017 as inserted vide Notification No. 60/2018-Central Tax Dated 30th October, 2018. 142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other [&helli...

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HC issues notice on Plea challenging Constitutional Validity of CGST Rule 90(3)

Neogen Chemicals Ltd. Vs Union of India (Gujarat High Court) - Rule 90(3) read with the Circular dated 18.11.2019 providing for fresh application after deficiency memo to also be filed within limitation for original application is ultra vires...

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Goods can’t be detained for Mere Non-Compliance of GST Rules

Re. P.B. Suresh Kumar, J (Kerala High Court) - The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act....

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CBIC amends rules related to National Anti-Profiteering Authority

Notification No. 24/2022-Central Tax [G.S.R. 843(E)] - (23/11/2022) - Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vide Notification No. 24/2022 – Central Tax Dated 23rd November, 2022 which are related to National Anti-Profiteering Authority. It ameds rule 127 (Duties of the Authorit...

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Central Goods and Services Tax (Second Amendment) Rules, 2022

Notification No. 19/2022–Central Tax [G.S.R. 734(E).] - (28/09/2022) - Central Goods and Services Tax (Second Amendment) Rules, 2022 – Notification No. 19/2022–Central Tax | Dated: 28th September, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 19/2022–Central Tax | Dated: 28th Septemb...

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Due date for Form GSTR-9C, GSTR-9 extended to 28.02.2022 for FY 2020-21

Notification No. 40/2021–Central Tax [G.S.R. 902(E)] - (29/12/2021) - Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021 – Central Tax | Dated: 29th December, 2021. In Addition to that CBIC has n...

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Guidelines for disallowing debit of electronic credit ledger under Rule 86A

CBEC-20/16/05/2021-GST/1552 - (02/11/2021) - CBIC issued Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017. It explains Grounds for disallowing debit of an amount from electronic credit ledger, Proper authority for the purpose of Rule 86A, Procedure for disallowing debit of electronic credit le...

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Rule 10B Aadhaar authentication for registered person & Other changes

Notification No. 35/2021–Central Tax [G.S.R. 659(E)] - (24/09/2021) - 10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of propr...

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Recent Posts in "GST Rules"

CBIC amends rules related to National Anti-Profiteering Authority

Notification No. 24/2022-Central Tax [G.S.R. 843(E)] 23/11/2022

Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vide Notification No. 24/2022 – Central Tax Dated 23rd November, 2022 which are related to National Anti-Profiteering Authority. It ameds rule 127 (Duties of the Authority) and inserts and an explanation below ...

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Central Goods and Services Tax (Second Amendment) Rules, 2022

Notification No. 19/2022–Central Tax [G.S.R. 734(E).] 28/09/2022

Central Goods and Services Tax (Second Amendment) Rules, 2022 – Notification No. 19/2022–Central Tax | Dated: 28th September, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 19/2022–Central Tax | Dated: 28th September, 2022 G.S.R. 734(E).—In exercise of...

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Due date for Form GSTR-9C, GSTR-9 extended to 28.02.2022 for FY 2020-21

Notification No. 40/2021–Central Tax [G.S.R. 902(E)] 29/12/2021

Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021 – Central Tax | Dated: 29th December, 2021. In Addition to that CBIC has notified amendments in GST Forms and CGST...

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Guidelines for disallowing debit of electronic credit ledger under Rule 86A

CBEC-20/16/05/2021-GST/1552 02/11/2021

CBIC issued Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017. It explains Grounds for disallowing debit of an amount from electronic credit ledger, Proper authority for the purpose of Rule 86A, Procedure for disallowing debit of electronic credit ledger/blocking credit under Rule 86(A) an...

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HC issues notice on Plea challenging Constitutional Validity of CGST Rule 90(3)

Neogen Chemicals Ltd. Vs Union of India (Gujarat High Court)

Rule 90(3) read with the Circular dated 18.11.2019 providing for fresh application after deficiency memo to also be filed within limitation for original application is ultra vires...

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Rule 10B Aadhaar authentication for registered person & Other changes

Notification No. 35/2021–Central Tax [G.S.R. 659(E)] 24/09/2021

10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in th...

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New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal

New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal The GST portal is being constantly made more resourceful in line with the principal objective of the Government on the aspect of ease of doing business.  Ease of doing business has always been the first in order of ...

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CBIC amends Rule 80 Annual return, GSTR 9 Instructions & GSTR 9C

Notification No. 30/2021–Central Tax/[G.S.R. 517(E)] 30/07/2021

CBIC has vide Notification No. 30/2021–Central Tax | Dated 30th July, 2021 amended Rule 80 related to Annual GST Return, It further amended Instructions related to GSTR 9 and also amended Form GSTR 9C. The existing Rule 80 replaced for making the requisite amendments in Form GSTR-9 & Form GSTR-9C. The default due date as […]...

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Central Goods and Services Tax (Fifth Amendment) Rules, 2021

Notification No. 27/2021–Central Tax [G.S.R. 371(E)] 01/06/2021

CBIC Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017 vide Notification No. 27/2021 – Central Tax-  Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notificatio...

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CGST Fourth Amendment Rules 2021- Comparison with earlier rules

Article discusses Amendment in CGST Rules 2017 vide Central Goods and Services Tax (Fourth Amendment) Rules, 2021 as notified vide Notification No. 15/2021–Central Tax Dated: 18th May, 2021. CGST Fourth Amendment Rules, 2021 amends following GST rules- Rule 23. Revocation of cancellation of registration Rule 90. Acknowledgement in FORM...

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