Category: CGST Rules, 2017

CGST Rule 37A: ITC Reversal for non-payment of tax by supplier and re-availment

Provisions under Rule 37A of CGST Rules, 2017 relating to “ITC Reversal for non-payment of tax by supplier and re-availment”.

Provisions under Rule 36 of CGST Rules, 2017 relating to “Documentary Requirements and Conditions for claiming Input Tax Credit”.

Provisions under Rule 35 of CGST Rules, 2017 relating to “Value of Supply inclusive of Integrated Tax, Central Tax, State Tax, Union Territory Tax”.

Provisions under Rule 34 of CGST Rules, 2017 relating to “Rate of Exchange of Currency, other than Indian Rupees, for Determination of Value”.

Provisions under Rule 33 of CGST Rules, 2017 relating to “Value of supply of services in case of pure agent”.

Provisions under Rule 32 of CGST Rules, 2017 relating to “Determination of Value in respect of Certain Supplies”.

Provisions under Rule 32A of CGST Rules, 2017 relating to “Value of supply where Kerala Flood Cess is applicable”.

Provisions under Rule 31A of CGST Rules, 2017 relating to “Value of supply in case of lottery, betting, gambling and horse racing”.

Provisions under Rule 31B of CGST Rules, 2017 relating to “Value of supply in case of online gaming including money gaming”.

Provisions under Rule 31 of CGST Rules, 2017 relating to “Residual Method for Determination of Value of Supply of Goods or Services or both”.