Category: CGST RULE

CHAPTER XII ADVANCE RULING     Rule 103. Qualification and appointment of members of the Authority for Advance Ruling. 1 [ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]   1. Substituted w.e.f. 01.07.2017 vide Notification No.22/2017 – CT dated 17.08.2017.  

Rule 102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66 , the officer referred to in the said section shall issue a direction in FORMGST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. […]

Rule 101. Audit.-   (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year 1 [or part thereof] or multiples thereof.   (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65 , the proper officer shall issue a notice in FORM […]

1 [Rule 100. Assessment in certain cases .- (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07 . (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on […]

Rule 99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM […]

CHAPTER XI ASSESSMENT AND AUDIT   Rule 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through […]

1 [Rule 97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, […]

1 [Rule 97. Consumer Welfare Fund.-   (1) All amounts of duty/central tax / integrated tax / Union territory tax / cess and income from investment along with other monies specified in subsection (2) of section 12C of the Central Excise Act, 1944 (1 of 1944), section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section […]

1 [ Rule 96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account […]

1 [Rule 96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised .- (1) Where any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of […]