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
Table of Contents NCE – Specimen Audit Report March 2020Report on the audit of the financial statementsOpinion [Heading to be changed in case of Modification of Opinion]The basis for opinion [Heading to be changed in case of Modification of Opinion]Material Uncertainty Related to Going Concern
Rule 9 of the CGST Act – Verification of the application and approval.- (1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of
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
Rule 6 of the CGST Act – Validity of composition levy.- – (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
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;
