CGST Rule 102: Special Audit
Provisions under Rule 102 of CGST Rules, 2017 relating to “Special Audit”.
Author: Vinod Arora
CGST Rule 101: Audit
Rule 101 CGST: Audit covers financial year/part; notice GST ADT‑01; officer verifies books, returns, ITC/refunds; findings in GST ADT‑02.
CGST Rule 100: Assessment in Certain Cases
CGST Rule 100: Assessment in certain cases; orders in FORM GST ASMT (13/16), best‑judgment notice ASMT‑14 (15‑day reply), orders ASMT‑15/18; summaries in DRC‑07.
CGST Rule 99: Scrutiny of Returns
Rule 99 CGST: Return scrutiny; proper officer issues FORM GST ASMT‑10 for discrepancies (30‑day reply); taxpayer may reply/pay via ASMT‑11; acceptance via ASMT‑12.
CGST Rule 98: Provisional Assessment
Provisions under Rule 98 of CGST Rules, 2017 relating to “Provisional Assessment”.
CGST Rule 97: Consumer Welfare Fund (CWF)
Provisions under Rule 97 of CGST Rules, 2017 relating to “Consumer Welfare Fund (CWF)”.
CGST Rule 97A: Manual filing and processing
Provisions under Rule 97A of CGST Rules, 2017 relating to “Manual filing and processing”.
CGST Rule 96B: Recovery of refunded unutilised ITC/ IGST where export proceeds not realised
Provisions under Rule 96B of CGST Rules, 2017 relating to “Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised”.
CGST Rule 96C: Bank Account for credit of refund
Provisions under Rule 96C of CGST Rules, 2017 relating to “Bank Account for credit of refund”.
CGST Rule 96A: Export of goods or services under bond or Letter of Undertaking
Provisions under Rule 96A of CGST Rules, 2017 relating to “Export of goods or services under bond or Letter of Undertaking”.