CHAPTER-15 DEMAND AND RECOVERY
INTRODUCTION Under the GST framework, every registered person is required to self-assess tax liability, discharge such liability within prescribed timelines, and furnish valid returns in accordance with the provisions of the Act. However, in practice, situations arise where tax is either not paid, short paid, or input tax credit is wrongly availed or utilised. Such […]
CHAPTER-19 OFFENCES AND PENALTIES
Rule-162 Procedure for compounding of offences (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to […]
CHAPTER-18 DEMANDS AND RECOVERY
Rule-142 Notice and order for demand of amounts payable under the Act (1) The proper officer shall serve, along with the Notice issued under section 52 or section 73 or section 74 [or section 74A] [10] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or […]
CHAPTER-17 INSPECTION,SEARCH AND SEIZURE
Rule-139 Inspection, search and seizure (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of […]
CHAPTER-16 E-WAY RULES
Rule-138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— in relation to a supply; or for reasons other than supply; or due to inward supply from an unregistered person, shall, before […]
CHAPTER-15 ANTI PROFITEERING
Rule-122 [***] [1] References for Amendments:- [1] Omitted vide Notification No 24/2022 – Central Tax dated 23.11.2022 brought into force from 01.12.2022. Prior to its omission, it reads as “Rule 122. Constitution of the Authority The Authority shall consist of,- Chairman who holds or has held a post equivalent in rank to a Secretary to the Government […]
CHAPTER-13 APPEALS AND REVISION
Rule-108 Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, [electronically] [2] , and a provisional acknowledgement shall be issued to the appellant immediately. [Provided that an appeal to the Appellate Authority may be filed manually in FORM GST […]
CHAPTER-13 APPEALS AND REVISION
Rule-108 Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, [electronically] [2] , and a provisional acknowledgement shall be issued to the appellant immediately. [Provided that an appeal to the Appellate Authority may be filed manually in FORM […]
CHAPTER-12 ADVANCE RULING
Rule-103 Qualification and appointment of members of the Authority for Advance Ruling.- [The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] [1] References for Amendments:- [1] Substituted “The Central Government and the State Government shall appoint officer of the rank of joint commissioner as […]
CHAPTER-11 ASSESSMENT AND AUDIT
Rule-98 Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the […]