CGST Rule 13 – Grant of registration to non-resident taxable person [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 [Updated 2019]

CGST Rule 11 – [1][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]

CGST Rule 160 – Recovery from company in liquidation [Updated 2019]

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.