Category: CGST RULE

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 […]

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 […]

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 […]

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 […]

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.