Rule 36 of the CGST Act – Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice
Rule 20 of the CGST Act – Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking
Rule 18 of the CGST Act – Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1)Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional
Rule 17 of the CGST Act – Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM
Rule 15 of the CGST Act – Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration,
Rule 13 of the CGST Act – Grant of registration to non-resident taxable person.- (1)A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST
Rule 12 of the CGST Act – Grant of registration to persons required to deduct tax at source or to collect tax at source.- -(1)Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax
GST portal allows downloading table 8A of GSTR 9 In a recent update, the GSTN portal is allowing us to download table 8A of GSTR 9. This is a reconciliation table. Data from 2A is auto-populated in this table. Then some more information is required.
Rule 11 of the CGST Act – [Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of
Rule 10 of the CGST Act – Issue of registration certificate.- “(1)Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal
