CGST Rule 47: Time Limit for Issuing Tax Invoice
Provisions under Rule 47 of CGST Rules, 2017 relating to “Time Limit for Issuing Tax Invoice”.
Author: Vinod Arora
CGST Rule 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice
Provisions under Rule 47A of CGST Rules, 2017 relating to “Time limit for issuing tax invoice in cases where recipient is required to issue invoice”.
CGST Rule 46: Tax Invoice
Rule 46 CGST: Tax invoice must include supplier/recipient GSTINs, serial no., date, HSN, qty, value, tax details, place of supply, reverse charge, signature, QR/IRN.
CGST Rule 46A: Invoice cum Bill of supply
Provisions under Rule 46A of the CGST Rules, 2017 relating to “Invoice cum Bill of Supply”.
CGST Rule 45: Restrictions on Inputs/ Capital Goods sent for Job Work
Provisions under Rule 45 of CGST Rules, 2017 relating to “Conditions and Restrictions in respect of Inputs and Capital Goods sent to the Job Worker”.
CGST Rule 44: Manner of Reversal of ITC under Special Circumstances
Provisions under Rule 44 of CGST Rules, 2017 relating to “Manner of Reversal of Input Tax Credit (ITC) under Special Circumstances”
CGST Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Provisions under Rule 44A of the CGST Rules, 2017 relating to “Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar”.
CGST Rule 43: Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain Cases
Provisions under Rule 43 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain …
CGST Rule 42: Manner of Determination of Input Tax Credit in respect of Inputs or Input Services and Reversal thereof
Provisions under Rule 42 of CGST Rules, 2017 relating to “Manner of Determination of Input Tax Credit (ITC) in respect of Inputs or Input Services and Reversal thereof”.
CGST Rule 41A: Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT
Provisions under Rule 41A of CGST Rules, 2017 relating to “Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT”.