Category: CGST Rules

Rule 87 Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty,...

1[Rule 86B Restrictions on use of amount available in electronic credit ledger Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit...

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...

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...

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,...

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...

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...

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...

 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...

 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...