GST Rules

Explanation of rule 42 of CGST Rules 2017 with practical example

Goods and Services Tax - Explanation of provisions of rule of 42 of CGST Rules 2017 by practical example :...

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Reversal of ITC attributable exempt supplies under Rule 42/43 of the CGST Rules, 2017-Simplified

Goods and Services Tax - Sec 17(2) of the CGST Act, 2017 provides that where the goods or services are used partly for effecting taxable supplies (including zero rated) and partly for exempt/ non-business use then the amount of credit as attributable to exempt supplies or non-business use shall be reversed as per Rule 42/43 of the CGST Rules, 2017....

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Cancellation of Registration of migrated taxpayer starts

Goods and Services Tax - Window open for cancellation of registration of migrated taxpayer and extension of date till December 31, 2017 Rule 24(4) of the CGST Rules, 2017, provides for cancellation of registration for those taxpayers who were not required to obtain registration as per GST Law provisions, but were migrated to GST as they were registered under the ...

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GST: Export under Bond or Letter of Undertaking- Procedures upto 08.07.2017

Goods and Services Tax - This article summarizes all the Rules / Notification / Circulars governing Export under Bond or Letter of Undertaking in the new GST Regime (Updated upto July 8 2017)...

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Maintenance of accounts and records under CGST Rules, 2017

Goods and Services Tax - According to rule 56 of the Central Goods and Services Tax (Second Amendment) Rules, 2017, as per Notification No. 10/2017- Central Tax, dated 28.06.2017, the following accounts and records have to be maintained by a registered person:...

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Updated Central Goods and Services Tax Rules, 2017 till 13.06.2018

Goods and Services Tax - This article have updated Central Goods and Services Tax 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 13th June 2018. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Titl...

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6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC

Goods and Services Tax - On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling , Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way. Detai...

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Final GST Assessment and Audit rules with Formats (19.06.2017)

Goods and Services Tax - Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly or through a Facilitation Centre notified...

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Final GST E-way rules (19.06.2017)

Goods and Services Tax - 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. ...

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Final GST Appeals and Revision Rules with Formats (19.06.2017)

Goods and Services Tax - 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 […]...

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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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Directorate General of Safeguards re-named as Directorate General of Anti-profiteering

Notification No. 29/2018–Central Tax - (06/07/2018) - CBIC amends Rule 125, 129, 130,131 and 132 and renamed ‘Directorate General of Safeguards’ as ‘Directorate General of Anti-profiteering’ under Central Goods and Services Tax Rules, 2017 vide Notification No. 29/2018–Central Tax dated 6th July, 2018....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2018

Notification No. 26/2018–Central Tax - (13/06/2018) - (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette....

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Central Goods and Services Tax (Twelfth Amendment) Rules, 2017

Notification No. 55/2017–Central Tax - (15/11/2017) - 97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificat...

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Central Goods and Services Tax (Eleventh Amendment) Rules, 2017

Notification No. 51/2017–Central Tax - (28/10/2017) - Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after ...

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Central Goods and Services Tax (Ninth Amendment) Rules, 2017

Notification No. 45/2017- Central Tax - (13/10/2017) - Issue of single Invoice cum bill of supply- Registered person supplying taxable as well as exempted goods or services or both to an unregistered person shall issue a single invoice-cum-bill of supply for all such supplies....

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Recent Posts in "GST Rules"

Directorate General of Safeguards re-named as Directorate General of Anti-profiteering

Notification No. 29/2018–Central Tax (06/07/2018)

CBIC amends Rule 125, 129, 130,131 and 132 and renamed ‘Directorate General of Safeguards’ as ‘Directorate General of Anti-profiteering’ under Central Goods and Services Tax Rules, 2017 vide Notification No. 29/2018–Central Tax dated 6th July, 2018....

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Updated Central Goods and Services Tax Rules, 2017 till 13.06.2018

This article have updated Central Goods and Services Tax 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 13th June 2018. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Titl...

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Central Goods and Services Tax (Fifth Amendment) Rules, 2018

Notification No. 26/2018–Central Tax (13/06/2018)

(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette....

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Explanation of rule 42 of CGST Rules 2017 with practical example

Explanation of provisions of rule of 42 of CGST Rules 2017 by practical example :...

Read More

Reversal of ITC attributable exempt supplies under Rule 42/43 of the CGST Rules, 2017-Simplified

Sec 17(2) of the CGST Act, 2017 provides that where the goods or services are used partly for effecting taxable supplies (including zero rated) and partly for exempt/ non-business use then the amount of credit as attributable to exempt supplies or non-business use shall be reversed as per Rule 42/43 of the CGST Rules, 2017....

Read More

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....

Read More

Central Goods and Services Tax (Twelfth Amendment) Rules, 2017

Notification No. 55/2017–Central Tax (15/11/2017)

97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect...

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Cancellation of Registration of migrated taxpayer starts

Window open for cancellation of registration of migrated taxpayer and extension of date till December 31, 2017 Rule 24(4) of the CGST Rules, 2017, provides for cancellation of registration for those taxpayers who were not required to obtain registration as per GST Law provisions, but were migrated to GST as they were registered under the ...

Read More

Central Goods and Services Tax (Eleventh Amendment) Rules, 2017

Notification No. 51/2017–Central Tax (28/10/2017)

Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furn...

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Central Goods and Services Tax (Ninth Amendment) Rules, 2017

Notification No. 45/2017- Central Tax (13/10/2017)

Issue of single Invoice cum bill of supply- Registered person supplying taxable as well as exempted goods or services or both to an unregistered person shall issue a single invoice-cum-bill of supply for all such supplies....

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