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...
Chapter VIII Returns
1[Rule 83B Surrender of enrolment of goods and services tax practitioner (1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST...
Chapter VIII Returns
1[Rule 83A Examination of Goods and Services Tax Practitioners (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services...
Chapter VIII Returns
Rule 83 Provisions relating to a goods and services tax practitioner (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation...
Chapter VIII Returns
Rule 82 Details of inward supplies of persons having Unique Identity Number (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid...
Chapter VIII Returns
Rule 81 Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through...
Chapter VIII Returns
4[Rule 80 Annual return (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section...
