Electronic Cash Ledger
Rule 87 of CGST Rule : Electronic Cash Ledger- (1) The electronic cash ledger under sub-section (1) of section 49 shall be...
Month: July 2022
Rule 86B under GST: Restriction on ITC Utilisation in Electronic Credit Ledger
Rule 86B of CGST Rule : Restrictions on use of amount available in electronic credit ledger- Notwithstanding anything contained in these rules,...
Restrictions on use of amount available in electronic credit ledger
Rule 86B of CGST Rule : Restrictions on use of amount available in electronic credit ledger- Notwithstanding anything contained in these rules,...
Blocking of Credit – Rule 86A of CGST Rules
Rule 86A of CGST Rule : Conditions of use of amount available in electronic credit ledger- (1) The Commissioner or...
Conditions of use of amount available in electronic credit ledger
Rule 86A of CGST Rule : Conditions of use of amount available in electronic credit ledger- (1) The Commissioner or...
Electronic Credit Ledger
Rule 86 of CGST Rule : Electronic Credit Ledger- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for...
Electronic Liability Register
Rule 85 of CGST Rule : Electronic Liability Register- (1) The electronic liability register specified under sub-section (7) of section 49 shall...
Rule 84 of CGST Rule : Conditions for purposes of appearance
Rule 84 of CGST Rule : Conditions for purposes of appearance- (1) No person shall be eligible to attend before...
Surrender of enrolment of goods and services tax practitioner
Rule 83B of CGST Rule : Surrender of enrolment of goods and services tax practitioner- (1) A goods and services...
Examination of Goods and Services Tax Practitioners
Rule 83A of CGST Rule : Examination of Goods and Services Tax Practitioners- (1) Every person referred to in clause (b)...