Expert Knowledge, Straight from Practitioners.

CGST Rule 21: Registration to be cancelled

CGST Rule 21: Registration to be cancelled in certain cases CGST Rule 21: Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place

Sep 25, 2017

CGST Rule 31: Residual method for determination of value of supply

CGST Rule 31: Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent

Sep 25, 2017

CBEC clarification over items bearing brand name

Notification Issued For GST Actionable Claim On Branded Food Products The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container

Sep 23, 2017

CGST Rule 4:Effective date for composition levy

Effective date for composition levy (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under

CGST Rule 20: Application for cancellation of registration

CGST Rule 20: 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 cancellation of his registration

CGST Rule 16: . Suo moto registration

Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said

CGST Rule 19: Amendment of registration

CGST Rule 19: Amendment of registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in

CGST Rule 17:Assignment of UIN to certain special entities

CGST Rule 17: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 GST REG-13, duly signed or

Rule 12: Grant of registration to persons liable for TDS/TCS

Rule 12: Grant of registration to persons liable for TDS/TCS (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit

CGST Rule 9: Verification of the application and approval

CGST Rule 9: Verification of the application and approval:

CGST Rule 18:Display of RC and GSTIN on the name board

Display of RC and GSTIN on the name board Rule 18: 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

Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person

Rule 15: 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, an application in FORM GST