CGST Rule 46A – Invoice-cum-bill of supply [Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.]  Rule 46A inserted … Read more CGST Rule 46A – Invoice-cum-bill of supply [Updated 2019]
CGST Rule 13 – Grant of registration to non-resident taxable person Rule 13 (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 REG-09, at least five days prior to the commencement of … Read more CGST Rule 13 – Grant of registration to non-resident taxable person [Updated 2019]
CGST Rule 11 – [Separate registration for multiple business verticals within a State or a Union territory Rule 11 (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in … Read more CGST Rule 11 – Separate registration for multiple business verticals within a State or a Union territory [Updated 2019]
UTGST Rule 1 – Short title and Commencement Rule 1 (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017. Rule 1 (2) They shall come into force with effect from the 1st day of July, 2017.
CGST Rule 162 – Procedure for compounding of offences Rule 162 (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. Rule 162 (2) On receipt of the application, the Commissioner shall … Read more CGST Rule 162 – Procedure for compounding of offences [Updated 2019]
CGST Rule 161 – Continuation of certain recovery proceedings The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
CGST Rule 160 – Recovery from company in liquidation Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
CGST Rule 159 – Provisional attachment of property Rule 159 (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. Rule 159 (2) The … Read more CGST Rule 159 – Provisional attachment of property [Updated 2019]
CGST Rule 158 – Payment of tax and other amounts in instalments Rule 158 (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in … Read more CGST Rule 158 – Payment of tax and other amounts in installment [Updated 2019]
CGST Rule 157 – Recovery from surety Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.