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...
Under section 164 of Manipur Goods & Services Tax Act, 2017, State Government hereby make the Manipur Goods and Services Tax Rules, 2017.
In exercise of powers conferred by section 164 of Andhra Pradesh Goods and Services Tax Act, 2017, Government of Andhra Pradesh hereby makes Andhra Pradesh Goods and Services Tax Rules, 2017.
No. 1068 –F.T., the 21st day of June, 2017.— In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules, namely
In exercise of powers conferred by section 164 of Jharkhand Goods and Services Tax Act, 2017 (Act No. 11 of 2017), State Government hereby makes Jharkhand Goods and Services Tax Rules, 2017
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. Details […]
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 by the Commissioner.
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.
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 […]
