Consent based sharing of information
1[Rule 163 Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in— (a) FORM GST REG-01 as amended from time to time; (b) …
Intimation of certain amounts liable to be recovered under section 79 of the Act.
1[Rule 142B Intimation of certain amounts liable to be recovered under section 79 of the Act. (1) Where, in accordance with section 75 read with rule 88C, or otherwise, any …
Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
1[Rule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof (1) Where- (a) a Commissioner of State tax...
Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
1[Rule 88D. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return.- (1) Where the...
Supreme Court Judgement: Section 132
Petitioner& Respondent Order No Date of Judgement Sections Involved Matter Judgement Makhijani Pushpak Harish V The State of Gujarat Criminal Appeal No.1193 OF 2023 (@ SLP (CRL.) NO. 2868/2023) 19.04.2023...
Form GST DRC-01B
1[FORM GST DRC-01B [See rule 88C] PART-A (System Generated) Intimation of difference in liability reported in statement of outward supplies and that reported in return Ref No: ...
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...
