Rule 141 of the CGST Act – Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or
Rule 140 of the CGST Act – Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a
Rule 139 of the CGST Act – Inspection, search and seizure.- – (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
Rule 138 of the CGST Act – Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry— (a) the invoice or bill of supply or delivery challan, as the case may be; and
Rule 107 A of the CGST Rules – Manual filing and processing Rule 107 A of the CGST Rules- “Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration,
Rule 88 A of the CGST Act – Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of
Rule 88 of the CGST Act – Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification
Rule 80 of the CGST Act – Annual return.- (1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]126, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3
