Category: CGST Rules

1[Value of supply of actionable claims in case of casino. Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount...

1[Value of supply in case of online gaming including online money gaming. Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims...

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...

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...

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...

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...

  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...

1[88B. Manner of calculating interest on delayed payment of tax (1) In case, where the supplies made during a tax period are declared by the registered person in the return...

1[Rule 96C Bank Account for credit of refund For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such...

1[Rule 10B Aadhaar authentication for registered person . The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration...