Category: CGST RULE

1 [Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing. – (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. 2 [(2) The value of supply of lottery shall be deemed to be 100/128 of the face […]

Rule 31. Residual method for determination of value of supply of goods or services or both. Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions […]

Rule 30. Value of supply of goods or services or both based on cost. – Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture […]

Rule 29. Value of supply of goods made or received through an agent. –   The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent. of the price charged for the […]

Rule 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent. – The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply […]

Rule 27. Value of supply of goods or services where the consideration is not wholly in money. – Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, – (a) be the open market value of such supply; (b) if the open market value is […]

Rule 26. Method of authentication. – (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under […]

1 [Rule 25. Physical verification of business premises in certain cases. – Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication 2 [or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason […]

Rule 24. Migration of persons registered under the existing law. – (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common […]

Rule 23. Revocation of cancellation of registration. – (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 1 [subject to the provisions of rule 10B] submit an application for revocation of cancellation of registration, in FORM GST REG-21 , to such proper officer, within a period of thirty days from the […]