Category: CGST Rules

1[Rule 142A Procedure for recovery of dues under existing laws (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or...

Rule 142 Notice and order for demand of amounts payable under the Act (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section...

1[Rule 141 Procedure in respect of seized goods (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent...

1[Rule 140 Bond and security for release of seized goods (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of...

1[Rule 139 Inspection, search and seizure (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any...

1[Rule 138E Restriction on furnishing of information in PART A of FORM GST EWB-01 Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter,...

2[Rule 138D Facility for uploading information regarding detention of vehicle Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said...

2[Rule 138C Inspection and verification of goods (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within...

3[Rule 138B Verification of documents and conveyances (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify...

3[Rule138A Documents and devices to be carried by a person-in-charge of a conveyance (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply...