Chapter X Refund
Rule 90 Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through...
Chapter X Refund
Rule 89 Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered under notification issued under section 55, claiming refund of...
Chapter IX Payment of Tax
1[Rule 88A Order of utilization of input tax credit Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining,...
Chapter IX Payment of Tax
Rule 88 Identification number for each transaction (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit...
Chapter IX Payment of Tax
Rule 87 Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty,...
Chapter IX Payment of Tax
1[Rule 86B Restrictions on use of amount available in electronic credit ledger Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit...
Chapter IX Payment of Tax
1[Rue 86A Conditions of use of amount available in electronic credit ledger (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an...
Chapter IX Payment of Tax
Rule 86 Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common...
Chapter IX Payment of Tax
Rule 85 Electronic Liability Register (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest,...
Chapter VIII Returns
Rule 84 Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings...
