Category: CGST Rules

Rule 102 Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall...

Rule 101 Audit (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year 1[or part thereof] or multiples thereof. (2) Where it is...

1[Rule 100 Assessment in certain cases (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded...

Rule 99 Scrutiny of returns (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions...

Rule 98 Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish...

1[Rule 97A Manual filing and processing  Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation,...

1[Rule 97 Consumer Welfare Fund (1) All amounts of duty/central tax/ integrated tax /Union territory tax/cess and income from investment along with other monies specified in sub-section (2) of section 12C of...

1[Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised (1) Where any refund of unutilised input...

1[Rule 96A 5[Export] of goods or services under bond or Letter of Undertaking (1) Any registered person availing the option to supply goods or services for export without payment of...

Rule 96 Refund of integrated tax paid on goods 3[or services] exported out of India (1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an...