Chapter IV Determination of Value of Supply
1[Rule 31A Value of supply in case of lottery, betting, gambling and horse racing (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies...
1[Rule 31A Value of supply in case of lottery, betting, gambling and horse racing (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies...
Rule 31 Residual method for determination of value of supply of goods or services or both Where the value of supply of goods or services or both cannot be determined...
Rule 29 Value of supply of goods made or received through an agent The value of supply of goods between the principal and his agent shall- (a) be the open...
Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent 1[(1)]The value of the supply of goods or services...
Rule 27 Value of supply of goods or services where the consideration is not wholly in money Where the supply of goods or services is for a consideration not wholly...
Rule 26 Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required...
3[Rule 25. Physical verification of business premises in certain cases. – (1) Where the proper officer is satisfied that the physical verification of the place of business of a person...
Rule 24 Migration of persons registered under the existing law (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an...
Rule 23 Revocation of cancellation of registration (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 3[,subject to the provisions of rule...