Category: CGST Rules

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...

Rule 22 Cancellation of registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall...

1[Rule 21A Suspension of registration (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date...

Rule 21 Registration to be cancelled in certain cases The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business...