Order of utilization of input tax credit
Rule 88A of CGST Rule : Order of utilization of input tax credit- Input tax credit on account of integrated...
GST
Rule 88 of CGST Rule
Rule 88 of CGST Rule : Identification number for each transaction- (1) A unique identification number shall be generated at...
Rule 87 GST – 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...
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...
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...