Grant of registration electronically
1[Rule 9A. Grant of registration electronically. – Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon...
Option for taxpayers having monthly output tax liability below threshold limit.
1[Rule 14A. Option for taxpayers having monthly output tax liability below threshold limit. – (1) Any person who has made application for registration under rule 8 and who determines that his...
Rule 31C
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...
Rule 31B
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...
Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
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...
Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
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...
Withdrawal of Appeal
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...
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
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...
Rule 144A
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...
Chapter IX Payment of Tax
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...
