Withdrawal of Appeal
1[109C. Withdrawal of Appeal. – The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under...
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
1[Rule 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in...
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
Rule37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- Where input tax credit has been availed by a registered person …
Rule 144A
1[Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails...
Form GST DRC 22A
Application for filing objection against provisional attachment of property 1[FORM GST DRC – 22A] [See rule 159(5)] Reference No.: Date: ARN No. of Order in FORM GST DRC-22: To...
Order for re-credit of the amount to electronic credit ledger
1[FORM GST PMT –03A [See rule 86(4B)] Order for re-credit of the amount to electronic credit ledger Reference No: Date: 1. GSTIN – 2. Name (Legal) – 3. Trade name,...
Chapter IX Payment of Tax
1[88B. Manner of calculating interest on delayed payment of tax (1) In case, where the supplies made during a tax period are declared by the registered person in the return...
GST Knowledge Park Package details
Annual Subscription: GST Knowledge Park Duration: 365 Days Price: 2000+ GST 360= 2360 Scope of Package Central Goods & Services Tax (CGST): Act, Rules, Notifications, Circulars, Orders, Removal of difficulty …
Latest GST Updates
GSTN has added 6% tax rate in GSTR-1 on the GST Portal 6% tax rate has been added in the item details section of all the tables of form GSTR-1, …
Bank Account for credit of refund
1[Rule 96C Bank Account for credit of refund For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such...
