Author: Vinod Arora

CGST Rule 17: Assignment of Unique Identity Number (UIN) to certain Special Entities

Provisions under Rule 17 of CGST Rules, 2017 relating to “Assignment of Unique Identity Number (UIN) to certain Special Entities”.

Provisions under Rule 16 of CGST Rules, 2017 relating to “Suo-moto/ Temporary Registration”.

Provisions under Rule 16A of CGST Rules, 2017 relating to “Grant of temporary identification number”.

Provisions under Rule 15 of CGST Rules, 2017 relating to “Extension of Operation Period (Casual/ Non-resident Taxable Person)”.

Provisions under Rule 14A of CGST Rules, 2017 relating to “Option for taxpayers having monthly output tax liability below threshold limit”.

Provisions under Rule 14 of CGST Rules, 2017 relating to “Registration of OIDAR Services Provider”.

Provisions under Rule 13 of CGST Rules, 2017 relating to “Registration of Non-resident Taxable Person”.

Provisions under Rule 12 of CGST Rules, 2017 relating to “Registration of Persons required to deduct TDS/ TCS”.

Provisions under Rule 11 of CGST Rules, 2017 relating to “Separate registration for multiple places of business within a State/ UT”.

Provisions under Rule 10A of the CGST Rules, 2017 relating to “Furnishing of Bank Account Details after Registration”.