Rate of tax of the composition levy – Rule 7 of the CGST Rule
Rule 7 of the CGST Rule: Rate of tax of the composition levy - The category of registered persons, eligible...
Month: July 2022
Rule 6 of the CGST Rule: Validity of composition levy
Rule 6 of the CGST Rule: Validity of composition levy - (1) The option exercised by a registered person to...
Rule 5 of the CGST: Conditions and restrictions for composition levy
Rule 5 of the CGST: Conditions and restrictions for composition levy - (1) The person exercising the option to pay...
Rule 4 of CGST: Effective date for composition levy
Rule 4 of CGST: Effective date for composition levy - (1) The option to pay tax under section 10 shall be effective...
Rule 3. Intimation for composition levy
Rule 3. Intimation for composition levy. - (1) Any person who has been granted registration on a provisional basis under...
GST on services supplied by restaurants through e-commerce operators
GST on services supplied by restaurants through e-commerce operators (45th GST Council Meeting; Section 9(5) of CGST Act 2017; Notification...
Refund claims by taxpayers in UT of Daman & Diu
Refund claims by taxpayers in UT of Daman & Diu Circular No. 168/24/2021 – GST dated 30th December 2021 Mechanism...
Guidelines for recovery proceedings under section 79 (Self Assessed Tax)
Guidelines for recovery proceedings under section 79 (Self Assessed Tax) Instruction No. 01/2022-GST dated 7th January 2021 Guidelines for recovery...
Appeal in case of detention and seizure of goods and conveyance
Appeal in case of detention and seizure of goods and conveyance In section 107(6) of the CGST Act, 2017, the...
Provisional Attachment under section 83
Provisional Attachment under section 83 Section 83(1) of the CGST Act substituted as under –– Where after the initiation during...