Notification No. 37 /2017 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue ) [Central Board of Excise and Customs] Notification No. 37 /2017 – Central Tax New Delhi, the 4th October, 2017 G.S.R….(E).- In exercise of the powers conferred by section 54 of […]

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GST Rule-6

GST Rule-6 6.   Validity of composition levy.- (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2)   The person referred to in sub-rule (1) shall be liable to pay tax under […]

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GST Rule-5

GST Rule-5 5.  Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a)                he is neither a casual taxable person nor a non-resident taxable person; (b)               the goods held in stock by him on the appointed day have not […]

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GST Rule-2

GST Rule-2 2.  Definitions.- In these rules, unless the context otherwise requires,- (a)                “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b)               “FORM” means a Form appended to these rules; (c)                “section” means a section of the Act; (d)               “Special Economic Zone” shall have the same meaning as assigned to […]

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Notification No. 40/2017-Central Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Notification No. 40/2017-Central Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax […]

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