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...
Articles
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)...
Provisions relating to a goods and services tax practitioner
Rule 83 of CGST Rule : Provisions relating to a goods and services tax practitioner - (1) An application in FORM...
Unique Identification Number
Rule 82 of CGST Rule: Details of inward supplies of persons having Unique Identity Number - (1) Every person who...
Details of inward supplies of persons having Unique Identity Number
Rule 82 of CGST Rule: Details of inward supplies of persons having Unique Identity Number - (1) Every person who...
Final return means under GST
Rule 81 of CGST Rule: Final return - Every registered person required to furnish a final return under section 45, shall...