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Analysis of Central Goods and Services Tax (Second Amendment) Rules, 2023

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...

November 28, 2023 2406 Views 1 comment Print

Rule 88D & Form DRC-01C: Dealing with differences of ITC in GSTR-2B vs GSTR-3B

Goods and Services Tax : Overview of CGST Rule 88D & Form GST DRC-01C introduced in 2023. Understand how to deal with mismatches in Input Tax Credit (ITC) ...

August 16, 2023 25893 Views 1 comment Print

Understanding CGST Rule 88D: Analysis & Implications

Goods and Services Tax : Explore the detailed analysis of the new Rule 88D of CGST Rules, 2017 through Notification No.38/2023-Central Tax dated 4th August...

August 10, 2023 18876 Views 0 comment Print

Rule 89(4)(C) & Rule 96(10) of CGST Rules – Karnataka HC judgment

Goods and Services Tax : Explore the Karnataka High Court's verdict on Rule 89(4)(C) & Rule 96(10) of CGST Rules post the Tonbo Imaging India Pvt Ltd case ...

March 30, 2023 3792 Views 1 comment Print

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 ...

August 30, 2021 6894 Views 1 comment Print


Latest News


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 Jun...

May 22, 2021 109549 Views 7 comments Print

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 f...

October 21, 2020 31956 Views 11 comments Print

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 pro...

October 20, 2020 54432 Views 38 comments Print

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. No...

June 25, 2020 28773 Views 1 comment Print

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 31, 2018 4776 Views 0 comment Print


Latest Notifications


Goods and services Tax Settlement of funds Rules, 2017

Goods and Services Tax : Central Government hereby makes the following rules namely:‑(1) These rules may be called the Goods and services Tax Settlement ...

July 27, 2017 6840 Views 0 comment Print

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

Goods and Services Tax : Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe t...

July 1, 2017 7209 Views 0 comment Print

Rajasthan Govt. notifies Composition and Registration rules under GST

Goods and Services Tax : In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the Stat...

June 22, 2017 2661 Views 0 comment Print

Manipur Goods and Services Tax Rules, 2017

Goods and Services Tax : Under section 164 of Manipur Goods & Services Tax Act, 2017, State Government hereby make the Manipur Goods and Services Tax Rule...

June 22, 2017 1302 Views 0 comment Print

West Bengal Goods and Services Tax Rules, 2017

Goods and Services Tax : 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 S...

June 21, 2017 3531 Views 0 comment Print


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

May 29, 2017 3099 Views 0 comment Print

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:

Final GST Composition Rules and Format of Forms

May 19, 2017 11322 Views 0 comment Print

Validity of composition levy- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and these rules.

Final GST Valuation Rules (Determination of Value of Supply)

May 19, 2017 5778 Views 0 comment Print

Valuation Rules As approved by GST Council on 18th May, 2017 Chapter ___ Determination of Value of Supply 1. Value of supply of goods or services where the consideration is not wholly in money Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, […]

Final GST Input Tax Credit (ITC) Rules and Format of Forms

May 19, 2017 17097 Views 1 comment Print

Input Tax Credit Rules As approved by GST Council on 18th May, 2017 CHAPTER—‑ Input Tax Credit 1. Documentary requirements and conditions for claiming input tax credit (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely:- (a) […]

Final GST Invoice, Debit & Credit Note Rules

May 19, 2017 8082 Views 1 comment Print

Invoice, Debit & Credit Notes – Rules As approved by GST Council on 18th May, 2017 Chapter- TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:- (a) name, address and GSTIN of […]

Final GST Payment of Tax Rules and Format of Forms

May 19, 2017 4962 Views 0 comment Print

GST Payment of Tax Rules As approved by GST Council on 18th May, 2017 Chapter- -‑ PAYMENT OF TAX 1. Electronic Liability Register (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT- 01 for each person liable to pay tax, interest, penalty, late fee or […]

Final GST Refund Rules and Format of Forms

May 19, 2017 7056 Views 0 comment Print

GST Refund Rules As approved by GST Council on 18th May, 2017 Chapter REFUND 1. Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, […]

Advance ruling under the CGST Act 2017

April 24, 2017 5871 Views 0 comment Print

The World of Business is based on informed decisions. Decisions which make or break an organisation. A right estimation may lead it to scale new heights , and on the other hand , a wrong cost projections may lead to complete wipeout of the busine

Assessment and Audit Rules under Goods and Services Tax law

April 22, 2017 2631 Views 1 comment Print

Assessment and Audit play an important part in any tax administration. Goods and Services tax law is primarily based on self-assessment. The tax payer would avail the off set of input credit of taxes against his final liability to settle balance taxes which would be paid in cash.

Key highlights of Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling

April 22, 2017 4788 Views 1 comment Print

In order to engage with the stakeholders and invite comments from the public at large, recently, the Central Government has issued 3 more Draft Goods and Services Tax (“GST”) Rules viz. Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling, on April 19, 2017, making a total of 14 Draft Rules as on date.