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(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.-In these rules, unless the context otherwise requires,- (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) “FORM” means a Form appended to these rules;
publication, GST Act (s) & GST Rules(S) – Bare Law with the notifications issued up to September, 2023 to keep the readers abreast with the latest provisions of the GST law.
THE TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020. Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 30th September, 2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force.
Central Goods and Services Tax (CGST) Rules, 2017 Part – A (Rules) Notified vide Notification No. 3/2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th
2 [(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the ...
3. GST in India – One Nation, One Tax. Indirect Tax regime in India was highly fragmented. Multiple taxes levied by multiple tiers of Government. Non-uniformity in legal provisions, compliance framework, rates etc. Indian GST is a unique model. Concurrent laws & powers. Unification through IGST & GST Council. 4. Objectives of GST:
Application of Central Goods and Services Tax Rules The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.
In order to facilitate understanding the various compliances under GST, the GST & Indirect Taxes Committee of ICAI has taken an initiative to prepare a handbook on procedural aspects like registration, refund, return, invoice etc.
Tax Information. News Flash CBIC is pleased to announce the launch of a revamped tax information portal,through which all indirect tax legislations, rules, regulations, forms, notifications, finance acts, amendments and ordinances will be available for ease of reference of taxpayers.
‘Hand Book on GST for Service Providers’ which has been specifically developed to provide in-depth knowledge of provisions pertaining to services i.e Levy and exemption, Input service distributor, Registration, Time and place of supply, Valuation, Input tax credit, and Job work
