Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...
Goods and Services Tax : Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications ...
Goods and Services Tax : Rule 86B of CGST mandates at least 1% of GST liability paid in cash to curb ITC misuse. Learn about its provisions, exceptions, an...
Goods and Services Tax : Explore recent changes in CGST rules, including updates on input tax credit claims, invoice timelines, tax deductions, refund proc...
Goods and Services Tax : Get an in-depth Analysis of Central Goods and Services Tax (Second Amendment) Rules, 2023 with GST Notification No. 38/2023. Lear...
Goods and Services Tax : This article have updated Central Goods and Services Tax Rules, 2017 / CGST Rules, 2017, which were initially released on 19th Jun...
Goods and Services Tax : Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty f...
Goods and Services Tax : AIMTPA has made a representation to Smt. Nirmala Sitharaman, Finance Minister and discussed prevailing Issues in GST and their pro...
Goods and Services Tax : CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. No...
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...
Goods and Services Tax : Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply ...
Income Tax : Rule 90(3) read with the Circular dated 18.11.2019 providing for fresh application after deficiency memo to also be filed within l...
Goods and Services Tax : The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contempla...
Goods and Services Tax : Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effect...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : Explore the latest amendments to the Central Goods and Services Tax Rules 2017 with Notification No. 12/2024. Detailed analysis on...
Goods and Services Tax : Explore the latest GST notification (04/2024) outlining a special procedure for manufacturers of specific goods. Learn about regis...
Goods and Services Tax : Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vi...
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 […]
Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
Vide Notification No. 39/2018 – Central Tax dated 04.09.2018, CGST Rules have been amended for the eighth time in the current calendar year. Consequent amendments have also been made in the respective State Rules. Before we discuss the amendments, it may be noted that except otherwise stated, all the amendments shall come into force from 04.09.2018 itself.
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.
(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.
Explanation of provisions of rule of 42 of CGST Rules 2017 by practical example :
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.
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 of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
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 […]
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 furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
