CGST Rule 86: Electronic Credit Ledger
Provisions under Rule 86 of CGST Rules, 2017 relating to “Electronic Credit Ledger”.
Category: CGST Rules, 2017
CGST Rule 86A: Conditions of use of amount available in electronic credit ledger
Provisions under Rule 86A of CGST Rules, 2017 relating to “Conditions of use of amount available in electronic credit ledger”.
CGST Rule 85: Electronic Liability Register
Rule 85 CGST: Electronic Liability Register (FORM GST PMT-01) logs tax, interest & penalty liabilities; payments via e-credit/e-cash ledgers; adjustments on appeals; report discrepancies via PMT-04.
CGST Rule 84: Conditions for Purposes of Appearance by GST Practitioner
Provisions under Rule 84 of CGST Rules, 2017 relating to “Conditions for Purposes of Appearance by GST Practitioner”.
CGST Rule 83A: GSTP Examination Procedure
Provisions under Rule 83A of CGST Rules, 2017 relating to procedure for “Examination of Goods and Services Tax Practitioners (GSTPs)”.
CGST Rule 83: Provisions relating to a Goods and Services Tax (GST) Practitioner
Provisions under Rule 83 of CGST Rules, 2017 relating to “Provisions relating to a Goods and Services Tax (GST) Practitioner”.
CGST Rule 83B: Surrender of GSTP Enrollment
Provisions under Rule 83B of CGST Rules, 2017 relating to procedure for “Surrender of GSTP Enrollment”.
CGST Rule 82: Details of Inward Supplies of Persons having Unique Identity Number
Provisions under Rule 82 of CGST Rules, 2017 relating to “Details of Inward Supplies of Persons having Unique Identity Number (UIN)”.
CGST Rule 81: Final Return
Provisions under Rule 81 of CGST Rules, 2017 relating to “Final Return”.
CGST Rule 80: Annual Return
Rule 80 CGST: Registered persons must file annual return in FORM GSTR‑9 by 31 Dec; GSTR‑9A for composition taxpayers; GSTR‑9C required if turnover > ₹5cr.