CGST Rule 88A: Order of utilization of input tax credit (ITC)
Provisions under Rule 88A of CGST Rules, 2017 relating to “Order of utilization of input tax credit (ITC)”.
Author: Vinod Arora
CGST Rule 88B: Manner of calculating interest on delayed payment of tax
Provisions under Rule 88B of CGST Rules, 2017 relating to “Manner of calculating interest on delayed payment of tax”.
CGST Rule 88: Unique Identification Number (UIN) for each Transaction
Provisions under Rule 88 of CGST Rules, 2017 relating to “Unique Identification Number (UIN) for each Transaction”.
CGST Rule 88D: Manner of Dealing with ITC Differences of GSTR-2B & 3B
Provisions under Rule 88D of CGST Rules, 2017 relating to “Manner of Dealing with ITC Differences of GSTR-2B & 3B”.
CGST Rule 87: Electronic Cash Ledger
Provisions under Rule 87 of CGST Rules, 2017 relating to “Electronic Cash Ledger”.
CGST Rule 86: Electronic Credit Ledger
Provisions under Rule 86 of CGST Rules, 2017 relating to “Electronic Credit Ledger”.
CGST Rule 86A: Conditions of use of amount available in electronic credit ledger
Provisions under Rule 86A of CGST Rules, 2017 relating to “Conditions of use of amount available in electronic credit ledger”.
CGST Rule 85: Electronic Liability Register
Rule 85 CGST: Electronic Liability Register (FORM GST PMT-01) logs tax, interest & penalty liabilities; payments via e-credit/e-cash ledgers; adjustments on appeals; report discrepancies via PMT-04.
CGST Rule 84: Conditions for Purposes of Appearance by GST Practitioner
Provisions under Rule 84 of CGST Rules, 2017 relating to “Conditions for Purposes of Appearance by GST Practitioner”.
CGST Rule 83A: GSTP Examination Procedure
Provisions under Rule 83A of CGST Rules, 2017 relating to procedure for “Examination of Goods and Services Tax Practitioners (GSTPs)”.