Author: Vinod Arora
Rule 8 CGST: Registration; validate PAN online via OTP, receive temporary reference, submit FORM GST REG‑01 (Part B); optional Aadhaar/biometric auth; get ACK in REG‑02.
Provisions under Rule 7 of the CGST Rules, 2017 relating to “Tax Rate under Composition Levy”.
Provisions under Rule 6 of the CGST Rules, 2017 relating to “Validity of Composition Levy”.
Provisions under Rule 5 of the CGST Rules, 2017 relating to “Conditions and Restrictions for Composition Levy”.
Provisions under Rule 4 of the CGST Rules, 2017 relating to “Effective Date for Composition Levy”.
Provisions under Rule 3 of the CGST Rules, 2017 relating to “Intimation for Composition Levy”.
Provisions under Rule 2 of the CGST Rules, 2017 relating to “Definitions”.
Provisions under Rule 1 of the CGST Rules, 2017 relating to “Short Title and Commencement”.
Details of certain rules of CGST Rules, 2017 which have been omitted by subsequent amendments thereto notified by the CBIC.
GSTN announces a major update under Finance Act 2023. From November 1, 2025, GST returns older than three years cannot be filed on the GST portal. Learn which returns …