CGST Rules, 2017 as amended upto 01/07/2017

Central Goods and Services Tax (CGST) Rules, 2017 Notified vide Notification No. 3/2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017 - Central Tax (Dated 27thJune 2017), Notification No.10/2017-Central Tax (Dated28thJune 2017) and Notification No.15/2017-Central Tax (Dated 1stJuly 2017) Contents Chapter Topic Chapter I Preliminary Chapter II Composition Rules & … Continue reading CGST Rules, 2017 as amended upto 01/07/2017

ASSESSMENT AND AUDIT RULES AND FORMATS

1. Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly or through a Facilitation Centre notified by the … Continue reading ASSESSMENT AND AUDIT RULES AND FORMATS

GST ACCOUNTS AND RECORDS RULES

Maintenance of accounts by registered persons (1)Every  registered  person  shall  keep  and  maintain,  in  addition  to  the  particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with relevant documents, including invoices, bills … Continue reading GST ACCOUNTS AND RECORDS RULES

GST TRANSITIONAL RULES & FORMATS

In view of the feedback received, the Transition Rules have been amended and final Transition Rules and related formats as approved by GST Council have been uploaded on CBEC website. You can download these rules and formats here. Transitional Rules-transition-rules-04062017 Transitional Formats -transition-formats-04062017