CGST Rule 31: Residual Method for Determination of Value of Supply of Goods/ Services
Provisions under Rule 31 of CGST Rules, 2017 relating to “Residual Method for Determination of Value of Supply of Goods or Services or both”.
Author: Vinod Arora
CGST Rule 31C: Value of supply of actionable claims in case of casino
Provisions under Rule 31C of CGST Rules, 2017 relating to “Value of supply of actionable claims in case of casino”.
CGST Rule 30: Value of Supply of Goods/ Services based on Cost
Provisions under Rule 30 of CGST Rules, 2017 relating to “Value of Supply of Goods or Services or both based on Cost”.
CGST Rule 29: Value of Supply of Goods through an Agent
Provisions under Rule 29 of CGST Rules, 2017 relating to “Value of Supply of Goods made or received through an Agent”.
CGST Rule 28: Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent)
Provisions under Rule 28 of CGST Rules, 2017 relating to “Value of supply of Goods or Services or both between Distinct or Related Persons, other than through an Agent”.
CGST Rule 27: Value of Supply of Goods or Services (Consideration not wholly in Money)
Provisions under Rule 27 of CGST Rules, 2017 relating to “Value of Supply of Goods or Services where the Consideration is not wholly in Money”.
CGST Rule 26: Methods of Authentication/ Verification of e-filed documents
Provisions under Rule 26 of CGST Rules, 2017 relating to “Methods of Authentication/ Modes of Verification of e-filed documents”.
CGST Rule 25: Physical verification of business premises in certain cases
Provisions under Rule 25 of CGST Rules, 2017 relating to “Physical verification of business premises in certain cases”.
CGST Rule 24: Migration/ Enrollment of Taxpayers Registered under the Existing Law
Provisions under Rule 24 of CGST Rules, 2017 relating to “Migration/ Enrollment of Taxpayers Registered under the Existing Law”.
CGST Rule 23: Revocation of Cancellation of Registration
Provisions under Rule 23 of CGST Rules, 2017 relating to “Revocation of Cancellation of Registration”.