GST Rules

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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Maintaining Books of Accounts and Records in a Simplified Manner under GST

Goods and Services Tax - Maintenance of accounts and records has always been an important concept. The same is under GST also, but the rules are different. GST Council in its 16th meet held on June 11, 2017, finalized the rules related to maintenance of accounts and records. In this write- up, all rules related to maintenance of accounts and […]...

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Valuation Rules under Central Goods and Service Tax Act- Part-2

Goods and Services Tax - Rule-6: Determination of Value in respect of certain supplies: This rule starts with a non obstant clause i.e. notwithstanding any thing contained in other rules, value shall at the option of the supplier in respect of certain supplies as specified hereinafter be determined as per this rule:...

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Updated Central Goods and Services Tax Rules, 2017 till 15.11.2017

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 15th November 2017. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date ...

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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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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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CBEC guideline for Refund of IGST paid on export of goods

Instruction No. 15/2017- Customs - (09/10/2017) - As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall he deemed to be an application for refund of integrated tax paid on the goods exported out of India once export gene...

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Goods and services Tax Settlement of funds Rules, 2017- CBEC Notifies

G.S.R. 964(E) - (27/07/2017) - Central Government hereby makes the following rules namely:‑(1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017. (2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint....

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Recent Posts in "GST Rules"

Updated Central Goods and Services Tax Rules, 2017 till 15.11.2017

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 15th November 2017. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date ...

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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 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....

Read More

CBEC guideline for Refund of IGST paid on export of goods

Instruction No. 15/2017- Customs (09/10/2017)

As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall he deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in F...

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Goods and services Tax Settlement of funds Rules, 2017- CBEC Notifies

G.S.R. 964(E) (27/07/2017)

Central Government hereby makes the following rules namely:‑(1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017. (2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint....

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

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

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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Govt notifies CGST Rules of Inspection, Search & Seizure, Demand & Recovery, Offences and Penalties

Notification No. 15/2017 – Central Tax (01/07/2017)

Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67...

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