Special Audit under GST
Rule 102 of CGST Rule : Special Audit- (1) Where special audit is required to be conducted in accordance with...
Month: July 2022
Rule 100 of CGST Rule
Rule 100 of CGST Rule : Assessment in certain cases- (1) The order of assessment made under sub-section (1) of section 62 shall...
Scrutiny of GST returns
Rule 99 of CGST Rule : Scrutiny of returns- (1) Where any return furnished by a registered person is selected...
Provisional Assessment under GST
Rule 98 of CGST Rule : Provisional Assessment- (1) Every registered person requesting for payment of tax on a provisional...
Rule 97A of CGST Rule: Manual filing and processing
Rule 97A of CGST Rule: Manual filing and processing - Notwithstanding anything contained in this Chapter, in respect of any...
Consumer Welfare Fund under GST
Rule 97 of CGST Rule: Consumer Welfare Fund- (1) All amounts of duty/central tax / integrated tax / Union territory...
Bank Account for credit of GST refund
Rule 96C of CGST Rule: Bank Account for credit of refund- For the purposes of sub-rule (3) of rule 91, sub-rule...
Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
Rule 96B of CGST Rule: Recovery of refund of unutilised input tax credit or integrated tax paid on export of...
Export of goods or services under bond or Letter of Undertaking
Rule 96A of CGST Rule : Export of goods or services under bond or Letter of Undertaking- (1) Any registered...