Updates

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 […]

1 [Rule 96A. 2 [Export] of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax […]

Rule 96. Refund of integrated tax paid on goods 1 [or services] exported out of India.- (1) The shipping bill filed by 2 [an exporter of goods] shall be deemed to be an application n for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- […]

Rule 95A. 1 [***] 1. Omitted (w.e.f. 01.07.2019) by Notification No. 14/2022 – CT dated 05.07.2022 for Rule 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in departure area of an international airport, beyond the immigration […]

Rule 95. Refund of tax to certain persons.- 1 [(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by […]

Rule 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56 , the proper officer shall make an order along with a 1 [payment order] in FORM GST RFD-05 , specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount […]