Updates

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 […]

Rule 22. Cancellation of registration. – (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 , he shall issue a notice to such person in FORM GST REG-17 , requiring him to show cause, within a period of seven working days from the date of […]

1 [ Rule 21A. Suspension of registration. – (1) Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of […]

Rule 21. Registration to be cancelled in certain cases. – The registration granted to a person is liable to be cancelled, if the said person, – (a) does not conduct any business from the declared place of business; or 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions […]

Rule 20. Application for cancellation of registration. – A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17 , seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16 , including therein […]

Rule 19. Amendment of registration. – (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13 , either at the time of obtaining registration or Unique Identity Number or as amended from time to […]