Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 24th April, 2025 [Amended up to 18.06.2025] G.S.R. 256(E).—In exercise of the powers conferred by section 111 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Goods and Services Tax Appellate Tribunal […]
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 MINISTRY OF FINANCE (Department of Revenue)(CENTRAL BOARD OF EXCISE AND CUSTOMS)NOTIFICATIONNew Delhi, the 19th June, 2017No. 3 /2017 – Central Tax G.S.R. 610(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,
CGST Rule 1 of Central Goods and Services Tax Rules, 2017 – Short title and Commencement Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-I Preliminary Rule 2: Definitions. 2. In these rules, unless the context otherwise requires, – (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) “Form” means a Form appended to these rules; (c) “section”
CGST Rule 2 of Central Goods and Services Tax Rules, 2017 – Definitions Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-II 1[Composition Levy] Rule 3: Intimation for composition levy. 3. (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10,
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-II 1[Composition Levy] Rule 4: Effective date for composition levy. 4. (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-II 1[Composition Levy] Rule 5: Conditions and restrictions for composition levy. 5. (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely: – (a) he is neither a casual taxable
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-II 1[Composition Levy] Rule 6: Validity of composition levy. 6. (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
CGST Rule 6 of Central Goods and Services Tax Rules, 2017 – Validity of composition levy Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-II 1[Composition Levy] Rule 7: Rate of tax of the composition levy 7. The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 8: Application for registration. 8. 1[(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to
CGST Rule 8 of Central Goods and Services Tax Rules, 2017 – Application for registration Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 9: Verification of the application and approval. 9. (1) The application shall be forwarded to the proper officerc1 who shall examine the application and the accompanying documents and if the same are found to be in
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 9A: Grant of registration electronically. 1[9A. Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 10: Issue of registration certificate. 10. (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, 1[rule 9A and rule 14A,] a
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 10A: Furnishing of Bank Account Details. 1[10A. After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 10B: Aadhaar authentication for registered person. 1[10B. The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 11: Separate registration for multiple places of business within a State or a Union territory. 1[11. (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for
