Central Tax
74/2018
31-12-2018
Fourteenth amendment to the CGST Rules, 2017.
Act
-
Central Goods and Services Tax Act, 2017
Rules
-
Central Goods and Services Tax Rules, 2017
- Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source.
- Rule 45 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Rule 46 - Tax invoice
- Rule 49 - Bill of supply
- Rule 54 - Tax invoice in special cases
- Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount.
- Rule 96 - Refund of integrated tax paid on goods or services exported out of India
- Rule 101 - Audit
- Rule 109A - Appointment of Appellate Authority.
- Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill.
- Rule 138D - Facility for uploading information regarding detention of vehicle.
- Rule 142 - Notice and order for demand of amounts payable under the Act.
