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”.
Author: Vinod Arora
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”.
CGST Rule 41: Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Provisions under Rule 41 of CGST Rules, 2017 relating to “Transfer of Input Tax Credit (ITC) on Sale, Merger, Amalgamation, Lease or Transfer of a Business”.
CGST Rule 40: Manner of Claiming ITC in Special Circumstances
Provisions under Rule 40 of CGST Rules, 2017 relating to “Manner of Claiming Input Tax Credit (ITC) in Special Circumstances”.
CGST Rule 39: Procedure for Distribution of ITC by ISD
Provisions under Rule 39 of CGST Rules, 2017 relating to “Procedure for Distribution of Input Tax Credit (ITC) by Input Service Distributor (ISD)”.
CGST Rule 38: Claim of ITC by Banks/ Financial Institutions
Provisions under Rule 38 of CGST Rules, 2017 relating to “Claim of Input Tax Credit (ITC) by a Banking Company or a Financial Institution”.