Chapter II Composition Levy
Rule 3 Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts...
Chapter I Preliminary
Rule 2 Definitions In these rules, unless the context otherwise requires,- (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) “FORM” means a Form appended...
Central Goods and Services Tax Rules, 2017
Chapter I Preliminary Rule 1 Short title 1[Omitted] and Commencement (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force...
