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Rule 7. Rate of tax of the composition levy

Rule 7. 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 10 at the rate specified in column (3) of the said Table: – 1 [ TABLE Sl. No. Section under which […]

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Rule 6. Validity of composition levy

Rule 6. 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.   (2) The person referred to in sub-rule (1) shall be liable to pay tax under […]

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Rule 5. Conditions and restrictions for composition levy

Rule 5. 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; (b) the goods held in stock by him on the appointed day have not been purchased in the […]

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Rule 4. Effective date for composition levy

Rule 4. 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 sub-rule (1) of the said rule. (2) The intimation under sub-rule […]

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Rule 3. Intimation for composition levy

Rule 3. Intimation for composition levy. – (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 , shall electronically file an intimation in FORM GST CMP-01 , duly signed or verified through electronic verification code, on the common portal, either […]

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Rule 2. Definitions

Rule 2. Definitions. – In these rules, unless the context otherwise requires, – (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017 ); (b) “Form” means a Form appended to these rules; (c) “section” means a section of the Act; (d) “Special Economic Zone” shall have the same meaning as assigned to it in […]

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Rule 1. Short title

CHAPTER I PRELIMINARY   Rule 1. Short title 1 [****] and commencement. – (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.

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Central Goods and Services Tax Rules, 2017

Table Of Content Rule 1 Short title and Commencement Rule 2 Definitions Rule 3 Intimation for composition levy Rule 4 Effective date for composition levy Rule 5 Conditions and restrictions for composition levy Rule 6 Validity of composition levy Rule 7 Rate of tax of the composition levy Rule 8 Application for registration Rule 9 […]

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Section 152. Bar on disclosure of information

Section 152. Bar on disclosure of information.- (1) No information 1 [****]with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and […]

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SCHEDULE III

SCHEDULE III. [ See section 7 ] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment.2. Services by any court or Tribunal established under any law for the time being in force. […]

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