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CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority
CGST Rule 107 –
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly […]

CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling
CGST Rule 106 
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an […]

1) Increase in incentives by 2%
Export incentives under Merchandise Exports from India (MEIS) have been increased by 2% across the board for labour intensive MSME sectors leading to additional annual […]

Time of Supply is the key factor that determines the taxability of advances. 
 
1. Whether the supplier of goods is liable to pay GST on receipt of advances?
a) Time of supply is the key factor for de […]

Presentation on E-way bills in GST
Analysis of E-Way Bill
It a presentation on E-way bills in GST. E-Way Bill Rules notified vide Rule 138 through Notification no. 27/2017 dated August 08, 2017. The date of […]

Detail presentation on GTA in GST 
GTA in GST will liable to pay tax under forward charge only when a person who is liable to pay freight is unregistered and turnover of GTA exceeds 20 lakhs. If the person […]

CGST Rule 138 D : Facility for uploading information regarding detention of vehicle
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said […]

CGST Rule 138 C : Inspection and verification of goods
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four […]

CGST Rule  138 B : Verification of documents and conveyances
(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way […]

CGST Rule 138 A : 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 c […]

CGST Rule 138 : E-way bill rules
Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a […]

CGST Rule 137 : Tenure of Authority
The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends […]

CGST Rule : 136 Monitoring of the order
The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.
(Updated upto September 2017)