Category: CGST Rules, 2017
Provisions under Rule 107 of CGST Rules, 2017 relating to “Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)”.
Provisions under Rule 106 of CGST Rules, 2017 relating to “Form and Manner of Appeal to the Appellate Authority for Advance Ruling (AAAR)”.
Provisions under Rule 105 of CGST Rules, 2017 relating to “Certification of Copies of Advance Rulings Pronounced by the Authority (AAR)”.
Provisions under Rule 104 of CGST Rules, 2017 relating to “Form and Manner of Application to the Authority for Advance Ruling (AAR)”.
Provisions under Rule 103 of CGST Rules, 2017 relating to “Qualification and Appointment of Members of the Authority for Advance Ruling (AAR)”.
Provisions under Rule 102 of CGST Rules, 2017 relating to “Special Audit”.
Rule 101 CGST: Audit covers financial year/part; notice GST ADT‑01; officer verifies books, returns, ITC/refunds; findings in GST ADT‑02.
CGST Rule 100: Assessment in certain cases; orders in FORM GST ASMT (13/16), best‑judgment notice ASMT‑14 (15‑day reply), orders ASMT‑15/18; summaries in DRC‑07.
Rule 99 CGST: Return scrutiny; proper officer issues FORM GST ASMT‑10 for discrepancies (30‑day reply); taxpayer may reply/pay via ASMT‑11; acceptance via ASMT‑12.
Provisions under Rule 98 of CGST Rules, 2017 relating to “Provisional Assessment”.