e-Nyaya Sarathi

According to Section 2(c) of the Act, “legal services” includes any service in the conduct of any case or other legal proceeding before any court or other authority or tribunal and the giving of advice on any legal matter. It includes free legal services in civil and criminal matters for poor and marginalized people who cannot afford the services of a lawyer for the conduct of a case or a legal proceeding in any Court, Tribunal, or Authority.

Free Legal Services also include the provision of aid and advice to beneficiaries to access benefits under welfare statutes and schemes framed by the Central Government or the State Government and to ensure access to justice in any other manner.

Provision of free legal aid may include:
a. Representation by an Advocate in legal proceedings;
b. Payment of process fees, expenses of witnesses, and all other charges (such as court fees, stamp duty, etc.) payable or incurred in connection with any legal proceedings in appropriate cases (provided that Court Fees will be payable only after an application moved before the concerned Court for suing as an indigent has been disposed of and orders of the Court obtained thereon);
c. Preparation of pleadings, memos of appeal, paper books including printing and translation of documents in legal proceedings;
d. Drafting of legal documents, special leave petitions, etc.;
e. Supply of certified copies of judgments, orders, notes of evidence, and other documents in legal proceedings.

Legal aid is the provision of legal representation to a person in the District Courts, High Courts, and Supreme Court or tribunals by a lawyer assigned by the concerned Legal Service Authority.
Legal Advice and Assistance is the provision of advice on general areas of law as governed by the laws of India by lawyers employed with the concerned Legal Services Institution. For example, if a person has to file a case in court, they would be provided legal aid (in the form of assignment of a Legal Services Advocate). However, if they only need help in drafting a legal notice to be sent prior to filing a complaint under Section 138 of the Negotiable Instruments Act, 1881, they would receive legal consultation/advice regarding the same. A person who does not fall under the purview of Section 12 of the Legal Services Authorities Act, 1987, to be eligible for free legal aid, can still avail legal advice and assistance from the Legal Services Institutions.

As per Section 12 of the Legal Services Authorities Act, 1987, every person who has to file or defend a case shall be entitled to legal services under the Act if that person is—
a. A member of a Scheduled Caste or Scheduled Tribe (on producing a certificate in this regard);
b. A victim of trafficking in human beings or begar as referred to in Article 23 of the Constitution of India, 1950;
c. A woman or a child;
d. A person with a disability as defined in legislations dealing with the rights of persons with disabilities;
e. A person under circumstances of underserved want such as being a victim of a mass disaster, ethnic violence, caste atrocity, flood, drought, earthquake, or industrial disaster;
f. An industrial workman;
g. A person in custody, including custody in a protective home within the meaning of clause (g) of Section 2 of the Immoral Traffic (Prevention) Act, 1956, or in an observation home, special home, place of safety, children’s home under the juvenile justice laws, or in a psychiatric hospital or psychiatric nursing home under the Mental Healthcare legislations; or
h. A person in receipt of an annual income less than Rs. 3 lakh (or such higher amount as may be prescribed by the State Government) if the case is before a court other than the Supreme Court, and less than Rs. 5 lakh if the case is before the Supreme Court (Refer J&K Legal Services Authority Rules, 2020).
In addition to these categories, any person falling within criteria specially created by State-specific Legal Aid Regulations may also receive free legal aid.
NALSA has also introduced specific schemes for providing free legal services to its targeted beneficiaries. The schemes are available at https://nalsa.gov.in/acts-rules/preventive-strategic-legal-services-schemes.
According to Section 13(1) of the Legal Services Authorities Act, 1987, any individual who satisfies any criteria under Section 12 is entitled to receive legal services, provided that the concerned Legal Services Institution is satisfied that such person has a genuine case to prosecute or defend the matter.

Yes, a woman is entitled to free legal aid irrespective of her income or financial status. A woman is eligible to apply for free legal aid by virtue of Section 12(c) of the Legal Services Authorities Act, 1987.

A child alleged to be in conflict with the law is entitled to free legal aid.

Senior citizens’ eligibility for free legal aid depends on the rules framed by the respective State Governments. In J&K, for example, the J&K Legal Service Authority Rules, 2020 entitle senior citizens to free legal services irrespective of their income.
Additionally, the National Legal Services Authority (NALSA) under the Department of Justice has established the Legal Services to Senior Citizens Scheme, 2016. This scheme offers free legal aid to senior citizens entitled under the Legal Services Authorities Act, 1987. It includes setting up legal service clinics at tribunals and old age homes, staffed by trained paralegal volunteers who assist senior citizens with legal procedures. These clinics play a crucial role in ensuring access to government schemes, pension benefits, and other entitlements for senior citizens.

Yes, they are eligible under the J&K Legal Services Authority Rules, 2020.

Bharatiya Nyaya Sanhita (BNS) – crimes & punishments.
Bharatiya Nagarik Suraksha Sanhita (BNSS) – investigation & trial rules.
Bharatiya Sakshya Adhiniyam (BSA) – rules about evidence.

To speed up justice, use technology, remove outdated colonial rules, and make laws citizen-friendly.

From 1 July 2024. All new cases will be under these laws.

They will continue under the old IPC, CrPC, and Evidence Act.

Mob lynching – now a separate crime.
Snatching – specific offence.
Organised crime & petty organised crime – clearly defined.
Community service – new form of punishment.
Gender-neutral laws for many offences.
Sedition removed – replaced by Deshdroh & Rajdroh.

Deshdroh – Acts against India’s unity, integrity, or sovereignty.
Rajdroh – Acts against the lawfully established government.

FIR can be filed online in some cases.
90-day limit for police chargesheet (extendable in special cases).
Witnesses can testify via video call.
Victims must get regular updates on their case.

Digital & electronic records fully valid as evidence.
Digital signatures and certified copies have legal value.

Yes, in serious cases — but they must give proper reasons and follow stricter rules.

BNSS says bail applications must be decided quickly. Minor offences may not need arrest.

It’s a punishable offence under the new laws.

Offender must work for public good (e.g., cleaning parks, helping in public facilities) instead of going to jail.

Case progress updates.
Witness protection.
Right to be heard during trial.

If aggregate turnover exceeds ₹40 lakh for goods (₹20 lakh in special category states) or ₹20 lakh for services (₹10 lakh in special category states) in a financial year. [Reference: Sec. 22 CGST Act]

Interstate suppliers, casual taxable persons, non-resident taxable persons, e-commerce operators, persons liable under reverse charge, TDS/TCS deductors. [Reference: Sec. 24 CGST Act]

Yes; provisions of GST apply thereafter. [Reference: Sec. 25(3) CGST Act]

Yes, except for non-resident taxable persons. [Reference: Rule 8 CGST Rules]

Yes, for separate places of business in same state. [Reference: Sec. 25(2) CGST Act]

On discontinuance, transfer, change in constitution, inactivity, or non-filing of returns. [Reference: Sec. 29 CGST Act]

Tax + penalty (10% of tax or ₹10,000, whichever higher); prosecution possible. [Reference: Sec. 122 CGST Act]

Supplier/recipient details, GSTIN, invoice no./date, HSN/SAC, description, quantity, value, GST rate/amount, place of supply (if interstate), signature. [Reference: Rule 46 CGST Rules]

Before/at removal (if movement) or delivery (if no movement). [Reference: Sec. 31(1) CGST Act]

Within 30 days (45 days for banks, insurers, NBFCs). [Reference: Sec. 31(2) CGST Act]

For exempt goods/services or composition taxpayers. [Reference: Sec. 31(3)(c) CGST Act]

Issued on advance payment before supply; must state GST rate. [Reference: Sec. 31(3)(d) CGST Act]

Yes; turnover up to ₹5 cr – 4 digits; above ₹5 cr – 6 digits (some exemptions). [Reference: Rule 46(g) CGST Rules]

Earlier of: invoice date or last date to issue invoice, or date of payment. [Reference: Sec. 12 CGST Act]

Earlier of: invoice date (if in time) or date of service, or date of payment. [Reference: Sec. 13 CGST Act]

Goods – No GST on advances post 15.11.2017; Services – GST payable on advances. [Reference: Notif. 66/2017; Sec. 13 CGST Act]

Recipient of notified goods/services, and purchases from unregistered persons (if applicable). [Reference: Sec. 9(3), 9(4) CGST Act]

IGST payable under reverse charge by importer. [Reference: Sec. 5 IGST Act]

Possess tax invoice, goods/services received, tax paid by supplier, return filed. (Ref: Sec. 16(2) CGST Act)

Motor vehicles (exceptions), food, health services, personal use, works contract for immovable property, etc. (Ref: Sec. 17(5) CGST Act)

Till 30th Nov following FY end or filing of annual return, whichever earlier. (Ref: Sec. 16(4) CGST Act)

Allowed only after receipt of last lot/installment. (Ref: Proviso to Sec. 16(2))

Yes, unless blocked under Sec. 17(5). (Ref: Sec. 16 CGST Act)

GSTR-1, GSTR-3B, annual return GSTR-9, reconciliation GSTR-9C. (Ref: Sec. 39, 44 CGST Act)

No; errors rectified in later returns within time limit. (Ref: Sec. 39(9) CGST Act)

Late fee ₹100/day CGST + ₹100/day SGST (max ₹5,000) + 18% interest. (Ref: Sec. 47 CGST Act)

For movement of goods > ₹50,000 (exceptions apply). (Ref: Rule 138 CGST Rules)

1 day per 200 km or part thereof. (Ref: Rule 138(10) CGST Rules)

Certain goods, intra-city movement, non-motorised transport, defence goods. (Ref: Notification 12/2018)

Self-assessment, provisional assessment, scrutiny, best judgment, and summary assessment. (Ref: Sec. 59-64 CGST Act)

If the taxpayer is unable to determine the correct value or rate; bond + security required. (Ref: Sec. 60 CGST Act)

Inspection can be ordered if tax evasion is suspected. (Ref: Sec. 67 CGST Act)

An authorised officer may search premises and seize goods/documents on recorded reasons. (Ref: Sec. 67 CGST Act)

The Commissioner or an authorised officer can conduct audits; a special audit can be conducted by a Chartered Accountant (CA) or Cost & Management Accountant (CMA). (Ref: Sec. 65, 66 CGST Act)

Refund can be claimed in cases of excess tax paid, export of goods/services (zero-rated supply), inverted duty structure, finalisation of provisional assessment, etc. (Ref: Sec. 54 CGST Act)

Refund application must be filed within 2 years from the relevant date. (Ref: Sec. 54(1) CGST Act)

Refund of ITC is allowed in case of inverted duty structure, except for notified goods/services. (Ref: Sec. 54(3) CGST Act)

Refund is granted only if the tax incidence has not been passed on to another person; otherwise, the amount is credited to the Consumer Welfare Fund. (Ref: Sec. 54(5) CGST Act)

The first appellate authority is the Joint/Additional Commissioner (Appeals) or Commissioner (Appeals). (Ref: Sec. 107 CGST Act)

An appeal must be filed within 3 months from the date of order; with a possible extension of 1 month. (Ref: Sec. 107(1) CGST Act)

A pre-deposit of 10% of the disputed tax (maximum ₹25 crore) is required for filing the first appeal. (Ref: Sec. 107(6) CGST Act)

An appeal to the GST Appellate Tribunal must be filed within 3 months of the appellate authority’s order, with a pre-deposit of 20% of the disputed tax. (Ref: Sec. 112 CGST Act)

A general penalty of up to ₹25,000 may be levied for contravention of CGST provisions. (Ref: Sec. 125 CGST Act)

Major offences include supply without invoice, issuing fake invoices, wrongful availment of ITC, and non-payment of collected tax, among others. (Ref: Sec. 122 CGST Act)

Prosecution applies to serious offences such as fraud, fake invoicing, and tax evasion exceeding ₹5 crore, which may attract imprisonment. (Ref: Sec. 132 CGST Act)

Compounding of offences is allowed for certain cases upon payment of compounding amount, but is not available for repeat or serious offences. (Ref: Sec. 138 CGST Act)

Businesses must pass on the benefits of reduction in tax rate or availability of input tax credit (ITC) to consumers. These provisions are monitored by the National Anti-profiteering Authority (NAA). (Ref: Sec. 171 CGST Act)

The place of supply for goods is determined based on the movement of goods or the location at which delivery is made to the recipient. (Ref: Sec. 10 IGST Act)

The place of supply for services is generally based on the location of the recipient of services, with special rules for certain categories such as performance-based, immovable property, and transportation services. (Ref: Sec. 12, 13 IGST Act)

The impact of changes in GST rate on transactions is governed by the time of supply provisions, which determine the applicable rate based on timing of invoice, payment, and supply. (Ref: Sec. 14 CGST Act)

A child is anyone below 18 years of age. (Ref: Sec. 2(3) BNS)

Any written, printed, or electronic record used to store information. (Ref: Sec. 2(8) BNS)

Gender includes male, female, and transgender persons. (Ref: Sec. 2(10) BNS)

Anything that can be moved, except land or buildings. (Ref: Sec. 2(21) BNS)

A court-ordered duty to work for public benefit instead of jail or fine. (Ref: Sec. 4(f) BNS)

The time between sunset and sunrise. (Ref: General Explanation BNS)

Yes. Abetment from outside India is punishable in India. (Ref: Sec. 48 BNS)

Sex by a man with his wife aged 18+ is not considered rape. (Ref: Sec. 63 – Exception 2 BNS)

Sex obtained through lying, false promises, or fraud is a crime. (Ref: Sec. 69 BNS)

Death penalty in certain cases. (Ref: Sec. 70 BNS)

Yes, these offences apply to all genders. (Ref: Sec. 76 BNS)

Yes, it is illegal to employ a child for committing any offence. (Ref: Sec. 95 BNS)

Yes. Provisions on trafficking and sexual exploitation apply to all genders. (Ref: Sec. 96, 98, 99 BNS)

Yes, it has specific provisions for mob lynching. (Ref: Sec. 103(2) BNS)

Crimes committed by organised gangs. (Ref: Sec. 111 BNS)

Small-scale gang crimes. (Ref: Sec. 112 BNS)

Any act threatening India’s unity, integrity, security, or sovereignty. (Ref: Sec. 113 BNS)

Acts, speeches, or publications endangering India’s unity, integrity, or sovereignty — replaces the old sedition law. (Ref: Sec. 152 BNS)

Yes. Forcefully taking something from a person’s hand is punishable. (Ref: Sec. 304 BNS)

It is a destination-based tax on consumption of goods and services, levied at all stages with credit for taxes paid at previous stages, taxing only value addition, with the final consumer bearing the burden.

The tax accrues to the taxing authority with jurisdiction over the place of consumption, also termed the place of supply.

Central taxes: Central Excise duty, Duties of Excise (Medicinal and Toilet Preparations), Additional Duties of Excise (Goods of Special Importance, Textiles), Additional Duties of Customs (CVD), Special Additional Duty of Customs (SAD), Service Tax, Central Surcharges and Cess related to supply of goods and services. State taxes: State VAT, Central Sales Tax, Luxury Tax, Entry Tax (all forms), Entertainment and Amusement Tax (except local bodies), Taxes on advertisements, Purchase Tax, Taxes on lotteries, betting and gambling, State Surcharges and Cess related to supply. GST Council recommends on subsumption.

(i) Taxes should be indirect, on supply of goods or services; (ii) Part of transaction chain from import/manufacture/production to consumption; (iii) Subsumption should ensure free flow of tax credit intra and inter-State; (iv) Non-supply related taxes, levies, fees not subsumed; (v) Revenue fairness for Union and States individually.

Alcoholic liquor for human consumption (by definition, Article 366(12A)), five petroleum products (petroleum crude, motor spirit, high speed diesel, natural gas, aviation turbine fuel) temporarily, and electricity. GST Council decides inclusion date for petroleum products.

Existing taxation system (VAT & Central Excise) will continue for commodities kept outside GST.

Subject to GST, with Centre retaining power to levy Central Excise duty on these products.

Dual GST with Centre and States levying on a common tax base: Central GST (CGST) for intra-State by Centre, State GST (SGST)/UTGST by States/Union territories, and Integrated GST (IGST) for inter-State.

Traders can avail input tax credit on domestic procurements, reducing costs. CST and entry tax are subsumed, allowing seamless interstate sales.

Not if dealing only in exempted goods or turnover below Rs. 20 lakhs (Rs. 10 lakhs in special category states), unless making inter-State supplies. ### GST System, GSTN, and Payment Processes

GSPs offer optional additional channels for GST functions, e.g., converting invoice formats to GST-compliant, reconciling data, role-based access for branches, unified view for multi-State companies, and GST compliance for professionals. All functions can be performed at GST portal.

Functions include: registration (application, amendment, cancellation, profile management), payment of taxes (penalties, fines, interest via challan, actual payment at bank), status change (normal to compounding), uploading invoice data, filing returns/annual statements, tracking status using ARN, filing refund applications, reviewing status of ledgers.

Officers use taxpayer information for statutory functions like approval/rejection of enrollment/registration, tax administration (assessment, audit, refund, appeal, investigation), and business analytics/MIS.

No, uniqueness is ensured by combination of Supplier’s GSTIN, Invoice no, and Financial year.

Yes, GST Portal allows anytime upload, early upload helps in reconciliation and avoids last-minute rush.

Yes, GSTN provides free spreadsheet tools (e.g., Microsoft Excel) for offline compilation and generation of compatible files for uploading.

GST portal is mobile-friendly, viewable on smartphones using compatible browsers for ledgers like cash, liability, ITC.

Yes, separate access for practitioners to work on behalf of taxpayers without taxpayer credentials.

Real-time two-way linkage with Core Banking Solution (CBS); CPIN routed for verification, CIN sent back confirming payment, no manual intervention.

No, after finalization and CPIN generation, no changes possible; can save midway for future updation.

Yes, valid for 15 days, purged thereafter; taxpayer can generate another.

Common Portal Identification Number, 14-digit unique number given at challan generation, valid for 15 days.

Challan Identification Number, 17-digit (14-digit CPIN + 3-digit Bank Code), generated by banks/RBI on payment receipt, confirms credit to government account, communicated to taxpayer and GSTN.

Section 49(8): First, self-assessed tax and other dues for previous periods; then current period; then other amounts including confirmed demands under sections 73 or 74.

Interest, penalty, fee, or any other amount payable under the Act or rules.

Electronic Focal Point Branch, authorized bank branches for GST payment collection, one per bank for pan-India, opens 38 accounts (CGST, IGST, SGST per State/UT). RBI acts for NEFT/RTGS.

Tax Deducted at Source, under section 51, for Government/undertakings/other notified entities for contractual payments > Rs. 2.5 Lakhs, deduct tax while making payments. ### Appeals under GST

If tax amount, input tax credit, difference in tax/ITC, fine, fees, or penalty determined is ≤ Rs 50,000, Tribunal can refuse admission (Section 112(2)).

Aggrieved person: 3 months from order receipt; Department: 6 months from order under revision.

Yes, can condone delay up to 3 more months if sufficient cause shown.

45 days from date of receipt of appeal.

Yes, under Section 115, interest at specified rate (Section 56) from payment date till refund, for amounts deposited under sections 107(6) or 112(8).

State/Area Bench orders: High Court if substantial question of law involved (Section 117(1)); National/Regional Bench orders: Supreme Court (Section 109(5), place of supply issues).

180 days from order receipt, High Court can condone further delay on sufficient cause. ### Advance Ruling under GST

Decision by authority/Appellate Authority on matters/questions under sections 97(2) or 100(1), relating to supply of goods/services proposed/undertaken by applicant (Section 95, CGST/SGST; Section 12, UTGST).

(a) Classification of goods/services; (b) Applicability of notifications; (c) Time and value of supply; (d) Admissibility of input tax credit; € Liability to pay tax; (f) Registration requirement; (g) Whether activity results in supply.

To provide certainty in tax liability, attract FDI, reduce litigation, and ensure clarity for proposed activities, enhance compliance, reduce disputes. ### Export Promotion Scheme under GST

Yes. Duty Drawback scheme with certain modifications will continue under the GST regime. The changes are: Drawback shall be available only of Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to the Central Excise Act 1944 (specified petroleum products, tobacco etc.) used as inputs or fuel for captive power generation. For the transition period of 3 months, from July to September, 2017, Drawback at higher composite rates will continue to be granted subject to certain safeguards i.e. for claiming the higher rate of drawback, the exporter has to make a declaration and certificate is required that no Input Tax Credit (ITC) of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward. In absence of such certification, drawback will be restricted to the customs portion of drawback.

No. After 30th September 2017, drawback will be admissible only at lower rate determined on the basis of the custom duties paid on the goods imported for supplying goods for export.

During the transition period upto 30th September 2017, exporters can avail drawback at higher rate subject to the conditions that no Input Tax Credit (ITC) of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward.

For the exports made prior to 1st July 2017, application for fixation of brand rate as per the Drawback scheme under the earlier law (defined as ‘existing law’ in section 2(48) of the CGST Act, 2017) can be filed even after 1st July 2017.

With effect from 1st July 2017, applications for fixation of brand rate shall be filed with the Commissioner of Customs having jurisdiction over place of export of goods i.e the port/Airport/ICD etc. where Shipping Bill was filed. This shall be applicable even for exports made prior to 1st July 2017 for which application is yet to be filed. In case exports are from multiple places, application shall be filed with the Commissioner of Customs having jurisdiction over any one of the places of export of goods.

Prior to 1st July 2017, applications for fixation of brand rate for supplies to SEZ units and SEZ Developers used to be filed with the jurisdictional Commissioner of Central Excise. With effect from 1st July 2017, applications for fixation of brand rate will be required to be filed with the Commissioner of Customs having jurisdiction over the principal place of business of the DTA supplier. This shall be applicable even for exports made prior to 1st July 2017 for which application for fixation of brand rate is yet to be filed.

Drawback under Section 74 of the Customs Act, 1962 is available for duties paid at the time of importation. So, drawback of all duties paid on the importation of goods (including IGST/CVD and Compensation Cess) will be admissible as per the rates prescribed in this regard subject to fulfilment of other conditions.

Only basic customs duty will be exempted on imports made under EPCG authorization. The EPCG holder will have to pay IGST on import of capital goods and take Input Tax Credit.

No. MEIS and SEIS scrip can be used only for payment of basic customs duty or additional duties of customs on items not covered under GST for imports under GST regime.

Holders of advance authorisation will not be able to procure GST paid inputs with refund of GST through LUT. The EO period for advance authorisation has been reduced from 24 months to 18 months. Advance release order facility is not available under GST regime.

Refund of unutilised Input Tax Credit is allowed under Section 54(3) of the CGST Act, subject to conditions. For export of goods, the refund is filed after export manifests are filed in the case of exports by sea or air, and after the shipping bill is filed in the case of land exports. ### Insurance Services under GST

Section 142(5) of the CGST Act, 2017 specifically provides for refund of tax paid under the Finance Act, 1994 in respect of services not provided. The same shall be disposed off in accordance with the provisions of the Chapter V of the Finance Act, 1994.

No. It is not permitted in terms of section 140(1) of the CGST Act, 2017 read with Rule 117(1) of the CGST Rules, 2017.

In the case of issuance of Master / Group Policy to a registered person where the premium charged is a single premium and not segregated based on the beneficiaries of the insurance policies, the place of supply for such policy will be the location of the registered person paying the premium.

As per the proviso to Section 2(31) of the CGST Act, 2017, a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply. In case of advances, however, the time of supply is the time of receipt of advance as provided in section 13(2)(a) of the CGST Act, 2017.

Yes, ITC will be allowed on services of motor garage used by an insurance company for claim settlement.

The service of re-insurance falls within the scope of supply, and is chargeable to GST.

GST is not payable by the stock brokers on these recoveries as long as the conditions of pure agent as provided in Rule 33 of the CGST Rules, 2017 are met. If not, then valuation will be done as per section 15 of the CGST Act, 2017 read with Rule 27 of CGST Rules, 2017.

Yes. Since the stock brokers are engaged in the business of supplying the stock broking service, appropriate GST is payable on the same.

Section 25(3) of the CGST Act, 2017 states that “a person, though not liable to be registered under section 22 or section 24 of the CGST Act, 2017 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.” Therefore, any person may choose to get voluntary registration under the Act.

Any interest/ delayed payment charges charged for delay in payment of brokerage amount/ settlement obligations/ margin trading facility shall not be leviable to GST. Since settlement obligations/ margin trading facilities are transactions which are in the nature of extending loans or advances and are covered by entry No. 27 of notification No.12/2017- Central Tax (Rate) dated 28th June, 2017. (Amended as ### Real Estate Sector under GST

With effect from 01-04-2019, effective rate of GST applicable on construction of residential apartments by promoters in a real estate project are as under: Description Effective rate of GST (after deduction of value of land) Construction of affordable residential apartments 1% without ITC on total consideration. Construction of residential apartments other than affordable residential apartments 5% without ITC on total consideration. The above rates are effective from 01-04-2019 and are applicable to construction of residential apartments in a project which commences on or after 01-04-2019 as well as in on-going projects. However, in case of on-going project, the promoter has an option to pay GST at the old rates, i.e. at the effective rate of 8% on affordable residential apartments and effective rate of 12% on other than affordable residential apartments and, consequently, to avail permissible credit of inputs taxes; in such cases the promoter is also expected to pass the benefit of the credit availed by him to the buyers.

Affordable residential apartment is a residential apartment in a project which commences on or after 01-04-2019, or in an ongoing project in respect of which the promoter has opted for new rate of 1% (effective from 01-04-2019) having carpet area upto 60 square meter in metropolitan cities and 90 square meter in cities or towns other than metropolitan cities and the gross amount charged for which, by the builder is not more than forty five lakhs rupees. [Cities or towns in the notification shall include all areas other than metropolitan city as defined, such as villages.] In an ongoing project in respect of which the promoter has opted for new rates, the term also includes apartments being constructed under the specified housing schemes of Central or State Governments. [Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their geographical limits prescribed by Government.]

A project which meets the following conditions shall be considered as an ongoing project. (a) Commencement certificate for the project, where required, has been issued by the competent authority on or before 31st March, 2019, and it is certified by a registered architect, chartered engineer or a licensed surveyor that construction of the project has started (i.e. earthwork for site preparation for the project has been completed and excavation for foundation has started) on or before 31st March, 2019. (b) Where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is to be certified by any of the authorities specified in (a) above that construction of the project has started on or before the 31st March, 2019. (c) Completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019. (d) Apartments of the project have been, partly or wholly, booked on or before 31st March, 2019.

Yes, but such an option is available in the case of an ongoing project. In case of such a project, the promoter or builder has option to pay GST at old effective rate of 8% and 12% with ITC. To continue with the old rates, the promoter/builder has to exercise one time option in the prescribed form and submit the same manually to the jurisdictional Commissioner by the 10th of May, 2019. However, in case where a promoter or builder does not exercise option in the prescribed form, it shall be deemed that he has opted for new rates in respect of ongoing projects and accordingly new rate of GST i.e. 5%/1% shall be applicable and all the provisions of new scheme including transitional provisions shall be applied. There is no such option available in case of projects which commence on or after 01.04.2019. Construction of residential apartments in projects commencing on or after 01.04.2019 shall compulsorily attract new rate of GST @ 1% or 5% without ITC.

The rate for commercial apartments is 12% with ITC, unless part of a residential real estate project (RREP) where residential carpet area is >85%, then treated as residential.

The legal and operational harmony necessitates that both the Landowner-Promoter and the Developer-Promoter exercise identical option for a project.

The new effective rates of 1% and 5% without ITC are applicable to the apartments booked by the land owner promoter in an ongoing project as well as a new project which commences on or after 01-04-2019. The land owner promoter shall be entitled to ITC in respect of tax charged to him by the developer promoter on construction of such apartments. However, the land owner promoter shall not be entitled to avail ITC on any other services or goods used by him.

The term “Residential Real Estate Project (RREP) has been defined in the notification to mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. Of the total carpet area of all the apartments in the REP. Apartments shall be taken as commercial or residential apartments as declared to RERA authority.

For the purpose of determining the threshold of the gross amount of Rs.45.00 lakh for affordable residential apartments, all the charges or amounts charged by the promoter from the buyer of the apartments shall form part of the gross amount charged. Clause xvi, sub-clause (a)(ii)(C) of paragraph 4 of notification No. 11/2017-CT® dated 28.06.2017, reproduced below, refers. “C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.” However the value shall not include stamp duty payable to the statutory authority, maintenance charges / deposits for maintenance of apartment or maintenance of common infrastructure.

The promoter shall apportion and account for the procurements for residential and commercial portion on the basis of the ratio of the carpet area of the residential and commercial apartments in the project.

Value of TDR, shall be equal to the amount charged by the promoter for similar apartments from the independent buyers booked on the date which is closest to the date on which TDR is transferred to the promoter.

18% with ITC, but exempt if contribution up to Rs. 7,500 per month per member and RWA turnover < Rs. 20 lakhs. ### E-Way Bill System under GST

E-Way Bill is a document required for the movement of goods, including details such as the name of the consignor, consignee, transporter, the point of origin, and destination. It is an electronic document (FORM GST EWB-01) generated on the common portal (www.ewaybillgst.gov.in) for consignment value > Rs. 50,000/-.

Section 68 of the CGST Act, 2017, mandates that the Government may require the person in charge of a conveyance carrying goods of value exceeding a specified amount to carry prescribed documents and devices. Rule 138 of the CGST Rules, 2017, provides for the E-Way Bill mechanism.

Part A comprises details of GSTIN of supplier and recipient, place of delivery (including PIN Code), document number and date (Tax invoice, Bill of Supply, Delivery Challan, or Bill of Entry), value of goods, HSN code, and reasons for transportation.

Part B comprises transport details, including the transport document number (Goods Receipt Number, Railway Receipt Number, Airway Bill Number, or Bill of Lading Number) and vehicle number for road transportation.

The consignment value is determined in accordance with Section 15 of the CGST Act, 2017, declared in an invoice, bill of supply, or delivery challan, including central tax, State or Union territory tax, integrated tax, and cess charged, if any, and excludes the value of exempt supply of goods where the invoice is issued for both exempt and taxable supply.

Every registered person who causes the movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50,000/- is required to furnish the information in Part A of the E-Way Bill.

No, there is no restriction on generating an E-Way Bill even if the value of the consignment is less than Rs. 50,000/-.

The common GST Electronic Portal for furnishing the E-Way Bill is www.ewaybillgst.gov.in, different from the GST common portal used for registration, payment, return filing, etc.

All registered persons under GST need to register on www.ewaybillgst.gov.in using GSTIN. The system sends an OTP to the registered mobile number, and after authentication, enables the taxpayer to generate a username and password for the E-Way Bill system.

Transporters not registered under GST but causing movement of goods for their clients need to enroll on the E-Way Bill portal and get a 15-digit Unique Transporter Id.

The E-Way Bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways, air, or vessel.

If the goods are handed over to a transporter for transportation by road, the E-Way Bill is to be generated by the transporter, with Part B updated by the transporter and Part A details furnished by the registered person. The transporter can also generate Part A after getting authorization from the consignor/consignee.

The person in charge of conveyance must carry the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e-way bill number.

Validity is 1 day for distance up to 200 km, and 1 additional day for every 200 km or part thereof thereafter.

Yes, if goods are not transported or are not transported as per the details furnished, it can be cancelled within 24 hours of generation. ### Tax Collection at Source (TCS) under GST

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

As per Section 2(45) of the CGST Act, 2017, electronic Commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

As per Section 52 of the CGST Act, 2017 the e-commerce operator, not being an agent, is required to collect an amount calculated at the rate not exceeding one per cent., as notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS).

Rate of TCS is 0.5% under each Act (i.e. the CGST Act, 2017 and the respective SGST Act / UTGST Act respectively) and the same is 1% under the IGST Act, 2017. Notifications No. 52/2018 – Central Tax and 02/2018 – Integrated Tax both dated 20th September, 2018 have been issued in this regard. Similar notifications have been issued by the respective State Governments also.

Yes. As per section 24(x) of the CGST Act, 2017, every electronic commerce operator has to obtain compulsory registration irrespective of the value of supply made by him.

As per Section 24(ix) of the CGST Act, 2017, every person supplying goods through an e-commerce operator shall be mandatorily required to register irrespective of the value of supply made by him. However, a person supplying services, other than supplier of services under section 9(5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard.

As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an e-commerce operator is mandatorily required to register. However, vide Notification 65/2017 – Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9(5) of the CGST Act, 2017, through an e-commerce platform were exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Since such suppliers are not liable for registration, e-commerce operators are not required to collect TCS on supply of services being made by such suppliers through their portal.

As per the extant law, registration for TCS would be required in each State/UT as the obligation for collecting TCS would be there for every intra-State or inter-State supply. In order to facilitate the obtaining of registration in each State/UT, the e-commerce operator may declare the Head Office as its place of business for obtaining registration in that State/UT where it does not have physical presence. It may be noted that each State/UT has indicated one administrative jurisdiction where all e-commerce operators having business (but not having physical presence) in that State/UT shall register. The proper officer for the purpose of registration of ECOs has also been notified by each State/UT.

The foreign e-commerce operator can appoint an agent on their behalf to comply with the GST provisions.

The net value is the aggregate value of taxable supplies of goods or services or both, other than services notified under section 9(5), made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.

TCS is to be collected while making payment to the supplier, either by the operator or by the supplier. ### Anti-Profiteering under GST

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

The Study Report titled ‘Implementation of Value Added Tax (VAT) in India -Lessons for transition to GST’ released by the Comptroller & Auditor General (C&AG) of India in June, 2010 mentioned about several cases of profiteering by dealers by not passing on the benefit of tax rate reduction to the consumers in the wake of implementation of VAT in the country. The above C&AG report, after checking the records of 13 manufacturers in a State in three initial months of implementation of VAT, found that the manufacturers did not reduce the MRP of the goods despite sharp fall in the tax rate post-VAT implementation. As a learning from the VAT experience, legal teeth was sought to be provided in GST law by incorporating anti-profiteering provisions to check profiteering by businesses when GST was being rolled out in the country.

Section 171 of CGST Act, 2017, provides that any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. Chapter XV of the CGST Rules, 2017 comprising of 16 Rules (Rule 122 to Rule 137), contains the detailed mechanism and procedure.

Yes. In terms of Rule 137 of the CGST Rules, 2017, the Anti-profiteering Authority shall cease to exist after the expiry of two years from the date on which the Chairman of the Authority enters upon his office unless the GST Council recommends otherwise.

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services. Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52, is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

You can opt for Quarterly filing of Form GSTR-1 under following condition: Note: In case you have chosen Opt-in for Quarterly Return option, you need to file both Form GSTR-1 and Form GSTR-3B quarterly only.

Facility to change frequency is available if you have not filed any return during the financial year according to the original frequency.

Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.

Form GSTR-1 can be prepared using the following modes through: 1. Online entry on the GST Portal. 2. Uploading of invoice and other Form GSTR-1 data using Returns Offline Tool. 3. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).

The following details of a tax period have to be furnished in Form GSTR-1: a. Invoice level details of supplies to registered persons including those having UIN; b. Invoice level details of Inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers); c. Details of Credit/Debit Notes issued by the supplier against invoices; d. Details of export of goods and services including deemed exports (SEZ); e. Summarised state level details of supplies to unregistered persons (consumers); f. Summary Details of Advances received in relation to future supply and their adjustment; g. Details of any amendments effected to the reported information for either of the above categories; h. Nil- rated, exempted, and non-GST supplies; and i. HSN/SAC wise summary of outward supplies.

The following taxpayers are not required to file Form GSTR-1: • Taxpayers under the Composition Scheme • Non-resident foreign tax payers • Online information database and access retrieval service provider • Input Service Distributors (ISD) • Tax Deducted at Source (TDS) (deductors); and • E-commerce operators collecting TCS

Pre-requisites for filing Form GSTR-1 are: a. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which Form GSTR-1 has to be furnished; b. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal; c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory; d. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).

The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the quarter for those filing quarterly.

Yes, date of filing of Form GSTR-1 can be extended by Government through notification.

If Form GSTR-1 is not filed, then the corresponding entries in Form GSTR-2A & Form GSTR-2B shall not be auto-populated for the recipients and further, taxpayers cannot file their Form GSTR-3B.

Yes, you need to file Nil Form GSTR-1 if there is no business activity in the tax period.

Nil Form GSTR-1 of a tax period can be filed by you, if you have: Not made any outward supply (Nil Rated, Taxable, Zero Rated and Non GST Supply); No Amendments details to be added; No Credit or Debit Notes to be declared/amended; No details of advances received or adjusted to be declared; No reverse charge supplies received from registered or unregistered person and No documents issued during the tax period.

Suppose I have 100 invoices to be entered, can I enter only 50? No, you need to input all invoice details in Form GSTR-1 in the tax period in which their date falls. You can also upload invoices in real time or at any time during the tax period and avoid last minute rush.

Form GSTR-1 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard.

Yes, supplies made to unregistered person can be reported summary wise, state wise and rate wise in Form GSTR-1.

The supplies made to consumers and unregistered persons having invoice value less than Rs. 2.5 Lakh will have to be reported in a consolidated manner in Table 7 of Form GSTR-1. For B2B supplies, all invoices will have to be detailed in Table 5 irrespective of invoice value.

Supplies made through e-commerce portals of other companies will be reported in a consolidated manner in Table 5. The supplies shall be reported place of supply wise. The supplies made through e-commerce portal of taxpayer to registered persons shall be reported in separate table 5 and supplies made through e-commerce portal of taxpayer to unregistered persons shall be reported in separate table 7.

If there is any Nil rated supply during the tax period, it has to be reported under Nil rated, exempted, and non-GST outward supplies in Table 8 of Form GSTR-1.

Details of exempted/ Nil rated supplies have to be filed HSN summary wise in Table 12 of Form GSTR-1.

Input tax credit will be available to the recipients on the basis of Form GSTR-2B, which is generated on the basis of Form GSTR-1 filed by the suppliers.

Yes, software providers can provide software solutions to format the invoices in json format for uploading on the GST Portal.

Supplies to SEZ/ developers need to be reported in Table 5 of Form GSTR-1.

Supplies to SEZ unit/developer are zero rated supplies and shall be reported in Table 5 of Form GSTR-1.

Supplies received from unregistered person on which recipient is liable to pay tax on reverse charge basis are to be reported in Table 4C of Form GSTR-1.

HSN/SAC codes are to be reported in Table 12 of Form GSTR-1, summary wise.

Navigate to Services > Registration > HSN/SAC Search to search for HSN/SAC codes.

Yes, the GST Portal validates HSN/SAC codes entered in Form GSTR-1.

Taxpayers with turnover up to Rs. 1.5 crore can file Form GSTR-1 quarterly.

Form GSTR-1A is an amendment form for Form GSTR-1, available from 2024, to amend details in GSTR-1 after filing but before the due date.

Yes, Nil Form GSTR-1 can be filed through SMS for all GSTINs for whom you are an Authorized Signatory, from the same mobile number.

Download the offline tool from GST Portal, prepare details, generate JSON, upload to portal, validate, and file.

Yes, you can edit details after submission but before filing with DSC/EVC.

Late fee of Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), maximum Rs. 5,000, and restriction on e-way bill generation.

Exports are reported in Table 6A of Form GSTR-1, including details of shipping bill.

Deemed exports are reported in Table 6B of Form GSTR-1.

Advances received are reported in Table 11A, and adjustments in Table 11B.

HSN summary is reported in Table 12, mandatory for taxpayers with turnover above Rs. 5 crore.

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year.

Form GSTR-9 is required to be filed by every person registered as normal taxpayer. However, certain class of taxpayers may be exempted from filing Form GSTR-9 by way of Notifications issued by Government of India from time to time. Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement.

Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers. It may, however, be made optional for taxpayers having AATO up to a certain threshold, from time to time.

You are required to file both Form GSTR-9 and Form GSTR-9A, for the respective periods. The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

Yes, the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.

...(truncated 156626 characters)...the period of registration by such further period as he thinks fit, but not exceeding three months, from the date of expiry of the original period of registration. (3) The extension of the period of registration shall be subject to the payment of an additional amount of tax as specified in sub-section (5) of section 27.

Rule 16. Suo moto registration. - (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be the same as the temporary reference number assigned under sub-rule (1). (6) Where no action has been initiated by the proper officer under sub-rule (1) or no order has been passed under sub-rule (2), the said person may apply for registration under rule 8 or rule 12, as the case may be.

Rule 17. Assignment of Unique Identity Number to certain special entities. - (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-13 or under rule 19, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.

Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board. - (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

Rule 19. Amendment of registration. - (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that – (a) where the change relates to,- (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under sub-rule (2) of rule 8. (2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, why the application should not be rejected. (3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished within the period specified in the said sub-rule, the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

Rule 20. Application for cancellation of registration. - A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner.

Rule 21. Registration to be cancelled in certain cases. - The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder; or (d) violates the provision of rule 10A; or (e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B; or (h) is a person or a class of persons notified under sub-section (6D) of section 25 and has failed to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8.

Rule 21A. Suspension of registration. - (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. (3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39 or section 44 or section 45. Explanation.- For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. (5) Where any order having the effect of revocation of suspension of registration has been passed, the additional consequences as provided in sub-rules (5) and (6) of rule 22 shall follow.

Rule 22. Cancellation of registration. - (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period specified in the notice, why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG–18 within the period specified in the said notice. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effective date of cancellation being the date of the order: Provided that no order for cancellation under this sub-rule shall be issued without giving the person an opportunity of being heard: Provided further that where the registration has been suspended under rule 21A, the effective date of cancellation of registration shall be the date on which the suspension is revoked. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG –20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.

Rule 23. Revocation of cancellation of registration. - (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns: Provided further that all returns due for the period from the date of the order of cancellation till the date of the order of revocation of cancellation of registration have been furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

Rule 24. Migration of persons registered under the existing law. - (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a person having multiple places of business in a State or Union territory shall be granted a separate provisional registration for each such place of business. (2) (a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG–26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application at the common portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that no provisional registration under sub-rule (1) shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-27 and without affording the person concerned a reasonable opportunity of being heard: Provided further that the show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed, shall be made available to the registered person on the common portal. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may submit electronically an application in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the registration.

Rule 25. Physical verification of business premises in certain cases. - Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication or due to not opting for Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal by the said proper officer within a period of fifteen working days following the date of such verification.

Rule 26. Method of authentication. - (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by the individual concerned or by any person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. (3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.

Rule 27. Value of supply of goods or services where the consideration is not wholly in money. - Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,- (a) be the open market value of such supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.

Rule 28. Value of supply of goods or services or both between distinct or related persons, other than where the supply is made through an agent. - (1) The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; (c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. (2) Where the value of a supply is in respect of transfer of business assets between distinct persons and the recipient is eligible for full input tax credit, the value of supply shall be the value determined as per the books of accounts of the supplier of such assets.

Rule 29. Value of supply of goods made or received through an agent. - The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.

Rule 30. Value of supply of goods or services or both based on cost. - Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.

Rule 31. Residual method for determination of value of supply of goods or services or both. - Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.

Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing. - (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:– For the purposes of this sub-rule, the expressions- (a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organising State; (b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) “organising State” has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator.

Rule 32. Determination of value in respect of certain supplies. - (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:- (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be- (i) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; (ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored: Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part of the quarter between the date of purchase and the date of repossession by the lender. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.

Rule 33. Value of supply of services in case of pure agent. - Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely, - (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.- For the purposes of this rule, the expression "pure agent" means a person who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for the supply he provides on his own account.

Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value. - (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.

Rule 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax. - Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,- Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÷ (100 + sum of tax rates, as applicable, in %).

Rule 36. Documentary requirements and conditions for claiming input tax credit. - (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section 34; (d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports; (e) an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document: Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. (4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless, - (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.

Rule 37. Reversal of input tax credit in the case of non-payment of consideration. - (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified under the second proviso to sub-section (2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1). (3) The provisions of sub-rule (1) shall not apply to the input tax credit availed on supplies where tax is payable on reverse charge basis. (4) The provisions of sub-rule (1) shall apply, mutatis mutandis, to the recipient of supplies referred to in section 9 of the Act or section 5 of the Integrated Goods and Services Tax Act, 2017.

Rule 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof. - Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility but the return in FORM GSTR-3B for the tax period in which the details of such invoice or debit note have been furnished by the supplier has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year: Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50. Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.

Rule 38. Claim of credit by a banking company or a financial institution. - A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,- (a) the said company or institution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.

Rule 39. Procedure for distribution of input tax credit by Input Service Distributor. - (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributedseparately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount equal to the aggregate of all the input tax credit that is to be distributed. (2) The input tax credit on account of central tax and State tax or Union territory tax shall, in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as central tax and State tax or Union territory tax respectively. (3) The input tax credit on account of central tax and State tax or Union territory tax shall, in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d) of sub-rule (1). (4) The input tax credit on account of integrated tax shall be distributed as integrated tax. (5) The Input Service Distributor shall issue an Input Service Distributor invoice, clearly indicating in such invoice that it is issued only for distribution of input tax credit. (6) The Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason. (7) Any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in sub-rules (1) to (6) and the amount attributable to any recipient shall be calculated in the manner provided in sub-rule (1) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6. (8) Any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of sub-rule (1), and the amount so apportioned shall be- (a) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (b) added to the output tax liability of the recipient where the amount so apportioned is in the negative. Explanation: For the purposes of this rule, the relevant period on the basis of which the ratio for distribution of credit is calculated shall be, - (i) in case of a tax period, the tax period for which credit is being distributed; (ii) in case of a financial year, the financial year for which credit is being distributed.

Rule 40. Manner of claiming credit in special circumstances. - (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration electronically on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods– (i) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (a) of sub-section (1) of section 18; (ii) on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18; (iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR-4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.

Includes any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; any activity or transaction in connection with or incidental or ancillary to it.

Goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business.

Generate challan in Form GST PMT-06, pay via net banking, credit card, or over the counter (OTC) for amounts up to Rs. 10,000, and update electronic cash ledger.

Login to gst.gov.in, navigate to Services > Returns > Returns Dashboard, select GSTR-1, upload invoice details or use offline tool, verify, and submit.

Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), maximum Rs. 5,000 per return, as per Rule 59.

For goods, before or at the time of removal; for services, within 30 days from supply (45 days for banking/insurance).

1% of turnover (0.5% CGST + 0.5% SGST), for turnover up to Rs. 1.5 crore.

Login, go to Services > Registration > Amendment of Registration Core Fields, submit changes, and get approval within 15 days.

File Form RFD-01 on the portal within 2 years from relevant date, with supporting documents; processed within 60 days.

The Central Goods and Services Tax (Second Amendment) Rules 2025 amend notification No. 02/2017-Central Tax, including updates to registration, returns, and e-way bill provisions for better compliance. Sources used for this compilation include CBIC FAQs, GST Council sectoral FAQs (real estate, e-way bill, TCS, anti-profiteering, services, traders), CGST Act text, GST portal help modules, and updates from cbic.gov.in as of 2025. For full official texts, visit gst.gov.in or cbic.gov.in.

The Revenue Department manages land records, issues various statutory certificates, conducts land surveys, and provides revenue related citizen services both online and offline.

All major services can be accessed through the official J&K Revenue Department portal i.e Revenue plus and Jansugam. Citizens can register, log in, and apply for services online from anywhere.

Yes, you must create an account using your valid mobile number and email ID to apply for services, track applications, and receive updates.

You can track the status by entering your application/reference number on the “My Application” page of the portal.

Documents must be uploaded in PDF/JPEG format, and the file size should not exceed the limit specified on the application page (700kb).

You can pay through net banking, debit/credit cards, or other online payment options available in the portal’s payment gateway.

Check the remarks given in the rejection notice, rectify the issues, and reapply with correct details and documents.

You can use the “Grievance” section on the portal to submit complaints regarding services, or visit the concerned Tehsil office for assistance.

Yes, the Revenue Department operates a citizen helpline and email support. The latest contact details are available on the official website’s “Contact Us” section.

A Fard is an official extract from the Revenue records that provides ownership and possession details of a particular piece of land, including Khasra number, area, and the name(s) of the owner(s).

It is usually required for property transactions, bank loans, legal verification, mutation processes, or any land-related legal proceedings.

You can apply through the official Revenue Department portal (Revenue Plus) by selecting the "Apply for Fard" service, filling in the required land details, and uploading necessary documents.

Identity proof (Aadhaar, Voter ID, etc.), Proof of ownership or interest in the land, Khasra/Khewat/Khatauni details.

10 days as per PSGA guidelines.

Yes, nominal service charges and application fees as prescribed by the department apply. You can check the latest fee on the portal.

Jamabandi is the annual record of rights prepared by the Revenue Department that contains ownership, cultivation, and revenue details for each land parcel in a village.

While Fard is an extract for a specific land parcel or owner, Jamabandi is the complete record for an entire village or area, updated periodically.

You need the District, Tehsil, Village, and Khasra/Khewat/Khatauni number to search.

Girdawari is a seasonal inspection record maintained by the Patwari, noting the type of crops sown, the cultivator’s details, and other land usage information.

It is used for crop insurance, agricultural subsidies, compensation during natural calamities, and as proof of cultivation in land disputes.

You can search by District, Tehsil, Village, and Khasra number on the official Revenue Department portal.

Yes, you can file an application for correction at the Tehsil office, supported by relevant documents.

Domicile Certificate, Legal Heir/Survivor Certificate, Income Certificate, Category Certificates (SC/ST/OBC/EWS), Rural Area Certificate, RBA certificate, Marriage registration certificate and other Tehsil-level certificates as notified.

Login to the official J&K Revenue Department portal (Jansugam), select the desired certificate service, fill in the application form, and upload required documents.

Documents vary by certificate type, but commonly required are: Aadhaar or other ID proof, Residence proof, Affidavit (if applicable), Supporting documents as per certificate type.