Chapter II Composition Levy
Rule 7 Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of...
Chapter II Composition Levy
Rule 6 Validity of composition levy (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...
Chapter II Composition Levy
Rule 5 Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a...
Chapter II Composition Levy
Rule 4 Effective date for composition levy (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...
Chapter II Composition Levy
Rule 3 Intimation for composition levy (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...
Chapter I Preliminary
Rule 2 Definitions 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...
Central Goods and Services Tax Rules, 2017
Chapter I Preliminary Rule 1 Short title 1[Omitted] and Commencement (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force...
Rule 9 Integrated Goods and Services Tax Rules, 2017
The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way...
Rule 8 Integrated Goods and Services Tax Rules, 2017
The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in...
Rule7 Integrated Goods and Services Tax Rules, 2017
The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of...
