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Rule 11 of the CGST Act – [Separate registration for multiple places of business within a State or a Union territory.-
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.-
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
Rule 13 of the CGST Act – Grant of registration to non-resident taxable person.-
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.-
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
Rule 7 of the CGST Act – Rate of tax of the composition levy.-
Rule 7 of the CGST Act – Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section
Public Company – Specimen Audit Report March 2020
Public Company – Specimen Audit Report March 2020 INDEPENDENT AUDITORS’ REPORT To The Members of ________________ Limited Report on the audit of the financial statements Opinion [Heading to be changed in case of Modification of Opinion] We have audited the accompanying financial statements of _____________
Private Company – Specimen Audit Report March 2020
Private Company – Specimen Audit Report March 2020 INDEPENDENT AUDITORS’ REPORT To The Members of ________________ Private Limited Report on the audit of the financial statements Opinion [Heading to be changed in case of Modification of Opinion] We have audited the accompanying financial
Rule 1 of the CGST Act – Short title and Commencement
Rule 1 of the CGST Act – Short title and Commencement “(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.” Go To Rule 2
Rule 18 of the CGST Act – Display of registration certificate and Goods and Services Tax Identification Number on the name board.-
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 36 of the CGST Act – Documentary requirements and conditions for claiming input tax credit.-
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.-
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 5 of the CGST Act – Conditions and restrictions for composition levy.-
Rule 5 of the CGST Act – Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person;