{"product_id":"bharats-abc-of-gst-book-by-anil-goyal-pranjal-goyal-vaishali-goyal","title":"Bharat's ABC of GST - Book by Anil Goyal, Pranjal Goyal \u0026 Vaishali Goyal","description":"\u003cp\u003e\u003cstrong\u003eBharat's ABC of GST - Book by Anil Goyal, Pranjal Goyal \u0026amp; Vaishali Goyal\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e3rd (2026)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eContent : \u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eDivision I\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eCGST Act, 2017\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 1: Preliminary\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 1\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eShort title, extent, and commencement\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 2\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eDefinitions\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 1: Preliminary Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 1 \u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003eShort title and Commencement\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 2\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eDefinitions\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 2: Administration\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 3\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eOfficers under this Act\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 4\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eAppointment of officers\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 5\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003ePowers of officers\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 6\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eCross utilisation of powers by CGST and SGST\/UTGST officers\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 3: Levy \u0026amp; Collection of Tax\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 7\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eScope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eSCHEDULE 1: Activities or transactions to be treated as\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003esupply even made for without consideration\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eSCHEDULE 2: Activities or transactions that shall be treated as supply of goods or service\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eSCHEDULE 3: Transactions which neither shall not be treated as supply of goods, nor supply of service\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 8\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eHow tax shall be charged on composite and mixed supply\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 9\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003eLevy and collection of Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 10\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eComposition Levy\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 11\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eExempt Supply\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 11A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower not to recover tax not levied, or short-levied as a result of general practice\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 2: Composition Scheme Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 3\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eIntimation for composition levy\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 4\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eEffective date for composition levy\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 5\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eConditions for opting composition tax scheme\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 6\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eValidity and cancelation of composition scheme\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 7\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eComposition tax rate (Effective from 1-4-2020)\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForm applicable to composition dealers\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 4: Time and Value of Supply\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 12\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTime of supply of goods i.e. when tax liability shall arise\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 13\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTime of supply of service i.e. when tax liability shall arise\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 14\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTime of supply in case of change in rate of tax \u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 15\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eValue of supply\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 4: Value of Supply Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 27\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply where money is not the sole consideration\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 28\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply between distinct persons or related parties\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 29\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply of goods between principal and agent\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 30\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply based on cost price\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 31\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eOther method for determining the value of supply\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 31A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eValue of supply of lottery, betting, gambling and horse racing\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 31B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eValue of supply of online gaming including online money gaming\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 31C\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eValue of supply in case of casino\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 31D\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eValue of supply of goods on basis of retail sale price\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 32\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply in case of certain services\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 32A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eValue of supply where Kerala Flood Cess is applicable\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 33\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply of service in case of Pure Agent\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 34\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply where consideration is received in foreign currency\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 35\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eValue of supply inclusive of GST Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 5: Input Tax Credit\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 16\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eEligibility, conditions and time limit for claiming input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 17\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eBlocked input tax credit and apportionment of common input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 18\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAvailability of input tax credit in special circumstances \u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 19\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eInput tax credit in respect of goods and capital goods sent for job work\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 20\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eManner of distribution of input tax credit by an input service distributor\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 21\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eManner of recovery of excess input tax credit distributed\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 5: Input Tax Credit Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 36\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eDocumentary requirements for claiming input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 37\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eReversal of input tax credit, if payment is not made to supplier within 180 days\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 37A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eReversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 38\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eInput tax credit by a banking \u0026amp; financial institution\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 39\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eProcedure of distribution of input tax credit by input service distributor\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 40\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eClaim of input tax credit in special circumstances as referred in section 18\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 41\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eTransfer of input tax credit in case of sale, merger, demerger,\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eamalgamation, lease, or transfer of a business\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 41A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTransfer of input tax credit to distinct person registered on same PAN\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 42\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eApportionment of common input tax credit of goods are services\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 43\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eApportionment of common input tax credit of capital goods (fixed assets)\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 44\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eReversal of input tax credit under special circumstances \u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 44A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eReversal of credit of additional custom duty paid on Gold Dore Bar\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 45\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eConditions for claiming ITC in respect of goods sent for job work\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForm applicable to input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 6: Registration\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 22\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eWhen a Person is liable for registration\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 23\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePersons not liable for registration\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 24\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eCompulsory registration\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eState wise threshold limit of turnover for registration\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 25\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eProcedure of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 26\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eDeemed registration \u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 27\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eSpecial provision relating to registration of casual or NRI taxable person\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 28\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAmendment of registration certificate\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 29\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eCancellation or suspension of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 30\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eRevocation of cancellation of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 3: Registration Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 8\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eApplication for registration\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 9\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003eVerification and approval of application\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 9A\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eGrant of registration electronically\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 10\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eIssue of registration certificate\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 10A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eFurnishing the detail of Bank Account\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 10B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAadhar Authentication\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 11\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eSeparate registration for multiple business vertical\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 12\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRegistration of person liable to TDS or TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 13\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRegistration of NRI Taxable Person\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 14\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRegistration of person providing service of online data and online money gaming\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 14A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eOption for taxpayers having monthly output tax liability below threshold limit (Inserted with effect from 01-11-2025)\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 15\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eExtension of validity period of registration of NRI \u0026amp; casual taxable person\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 16\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eSuo Moto registration by proper officer\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 16A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eGrant of temporary identification number\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 17\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eAssignment of unique identity number to certain special entities\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 18\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eDisplay of registration number and certificate\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 19\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eAmendment of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 20\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eApplication for cancellation of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 21\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eCancellation of registration in certain cases\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 21A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTemporary suspension of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 22\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eCancellation of registration by proper officer\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 23\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRevocation of cancellation of registration i.e. re-activation of cancelled registration\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 24\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eMigration of persons registered under old existing law\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 25\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003ePhysical verification of business premises\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 26\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eMethod of authentication of all documents\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to Registration\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 7: Tax Invoice, Debit and Credit Notes\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 31\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eIssue of tax invoice\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 31A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eFacility of Digital Payment\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 32\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eOnly registered person can collect tax\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 33\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTax amount to be indicated in tax invoice\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 34\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eIssue of debit or credit note\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 6: Tax Invoice, Debit or Credit Note Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 46\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eTax invoice\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 46A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eInvoice cum Bill of supply\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 47\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eTime limit for issue of invoice\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 47A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTime limit for issue of invoice in case of RCM supply\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 48\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eManner of issuing Tax Invoice\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 49\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eBill of supply\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 50\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eReceipt Voucher\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 51\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRefund Voucher\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 52\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003ePayment Voucher\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 53\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRevised tax invoice, Debit Note, Credit Notes\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 54\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eTax invoice issued by some specified persons\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 55\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eTransportation of goods on delivery challan\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 55A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTax invoice or bill of supply to be carried on by the vehicle transporting the goods\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 8: Accounts and Records\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 35\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAccounts \u0026amp; other records\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 36\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePeriod of retention of accounts\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 7: Accounts \u0026amp; Records Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 56\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eMaintenance of accounts by a Registered Person\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 57\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eGeneration \u0026amp; maintenance of electronic record\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 58\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRecords to be maintained by transporter \u0026amp; godown operator\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to this chapter\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 9: Returns\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 37\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eStatement of outward supply i.e. return of sales\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 38\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eCommunication of detail furnished in GSTR-1 to the recipient of supply\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 39\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eReturn of self-assessed tax liability \u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 40\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eFirst return in case of new registration \u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 41\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eReversal of input tax credit, if supplier does not pay tax, and its re-availment after the payment of tax by the supplier\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 42\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eMatching, reversal, and reclaim of input tax credit.—Omitted\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 43\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eMatching, reversal, and reclaim of input tax credit.—Omitted\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 43A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eMatching, reversal, and reclaim of input tax credit.—Omitted\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 44\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAnnual return \u0026amp; self-certified reconciliation statement\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 45\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eFinal return on cancellation of registration \u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 46\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eNotice to non-filer of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 47\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLate fee payable on returns\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 48\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eGST Practitioners\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 8: Returns Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 59\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eProcedure of filing of statement of outward supply\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 60\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eCommunication of detail of inward supply to the recipient \u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 61\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eProcedure of filing of GSTR-3B return\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 61A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eProcedure of filing of GSTR-3B return on quarter basis\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 62\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by composition dealer\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 63\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by NRI taxable person\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 64\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by supplier of online data and money gaming\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 65\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by an input service distributor\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 66\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by TDS deductor\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 67\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of TCS return by e-commerce operator\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 67A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eFiling of return through SMS\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 68\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eNotice to non-filers of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 69-77\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eMatching of claim of input tax credit.—Omitted\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 78\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eMatching of detail of supplies made through e-commerce operator\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 79\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eMatching of claim of input tax credit.—Omitted\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 80\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of Annual return and self-certified reconciliation statement\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 81\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of Final Return after cancellation of registration\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 82\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eFiling of return by specified agencies having unique identification number\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 83\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRules regarding GST Practitioner\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 83A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eExamination of GST Practitioner \u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 83B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eSurrender of enrolment of GST Practitioners\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 84\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eConditions for appearance by GST Practitioner\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms Related to Return \u0026amp; GST Practitioners\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 10: Payment of Tax\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 49\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePayment of tax interest, penalty and other amount\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 49A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eFirst preference is to be given to utilisation of IGST input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 49B\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eGovernment may prescribe any order for utilization of input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 50\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePayment of Interest\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 51\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTax deduction at source\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 52\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTax collection at source\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 53\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTransfer of input tax credit to respective Government’s tax account\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 53A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eTransfer of cash ledger balance to respective tax account\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 9: Payment of Tax Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 85\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eElectronic Liability Register\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 86\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eElectronic Input tax Credit Ledger\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 86A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRestrictions on use of balance of input tax credit ledger\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 86B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRestrictions on use of balance of electronic input tax credit ledger to a limited extent\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 87\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eElectronic cash ledger\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 88\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eUnique identification number for each transaction\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 88A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eIGST input tax credit to be utilised on first priority\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 88B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eManner of calculation of interest\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 88C\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eManner of dealing with difference in liability GSTR-1 v GSTR-3B\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 88D\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eManner of dealing with difference of input tax credit in GSTR-3B v GSTR-2B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForm Applicable to Payment of Tax and interest\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 11: Refund\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 54\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eRefund of GST Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 55\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eRefund to notified agencies e.g. UNO, foreign embassy etc.\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 56\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eInterest payable on delayed refund\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 57\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eConsumer Welfare Fund\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 58\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eConsumer Welfare Fund\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 10: Refund Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 89\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eApplication for refund\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 90\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eAcknowledgement \u0026amp; processing of application for refund\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 91\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eProvisional refund of tax in case of zero rated supply\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 92\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRefund of tax in other cases (other than zero rated supply)\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 93\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRejection of refund application\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 94\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eInterest payable on delayed refund\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 95\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRefund of tax to notified persons (Foreign Embassies etc.)\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 95A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRefund of tax to duty free shop at airport\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 95B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRefund of tax to CSD canteens\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 96\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eRefund of IGST tax paid on export supply\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 96A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eExport of goods or services without payment of tax under security bond or letter of undertaking\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 96B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery of refund in case of non-realisation of export proceeds\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 96C\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRefund shall be credited to bank account linked with PAN\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 97\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eConsumer Welfare Fund\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 97A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eManual filing \u0026amp; processing\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to refunds\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 12: Assessments\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 59\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eSelf-Assessment\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 60\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eProvisional Assessment\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 61\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eScrutiny of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 62\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssessment of non-filer of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 63\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssessment of unregistered persons\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 64\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eSummary assessment in exceptional cases\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 11: Assessments Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 98\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eProvisional Assessment\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 99\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003eScrutiny of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 100\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eBest judgement assessment of non-filer of returns\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to assessment\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 13: Audit\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 65\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAudit by tax authorities\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 66\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eSpecial audit by practising CA or Cost accountant\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 11: Audit Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 101\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAudit\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 102\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eSpecial Audit by practising CA or Cost accountant\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to audit\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 14: Inspection, Search, Seizure and Arrest\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 67\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePower of inspection, search and seizure\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 68\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eInspection of goods in movement or transit\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 69\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePower to arrest\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 70\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePower to summon persons to give evidence and produce documents\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 71\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003ePower to access or visit to business premises\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 72\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssistance of other Government agencies\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eChapter 16: E-way Bill Rules\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eE-way Bill\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eDocuments to be carried on with conveyance\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138B\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eVerification of documents and conveyances\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138C\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eInspection and verification of goods\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138D\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eDetention of vehicle more than 30 minutes\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138E\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRestriction on generation of e-way bill\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 138F\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 17: Inspection, Search \u0026amp; Seizure Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 139\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eInspection, search \u0026amp; seizure\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 140\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRelease of seized goods on provisional basis\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 141\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eProcedure in respect of seized goods\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to inspection, search, seizure \u0026amp; E-way Bill\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 15: Demand \u0026amp; Recovery\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 73\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssessment of tax and other liability in non-fraud cases up to financial year 2023-24\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 74\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssessment of tax and other liability in Fraud cases up to financial year 2023-24\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 74A\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eDetermination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 75\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eGeneral principles \u0026amp; guidelines relating to determination of tax and other liabilities\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 76\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAssessment of tax collected but not paid to the Government\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 77\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eRefund of tax collected and paid under wrong tax head\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 78\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eInitiation of recovery proceedings\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 79\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eModes of recovery of outstanding demand\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 80\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eExtension of time for payment of outstanding demand and option to pay in instalments\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 81\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTransfer of property to be void in certain cases\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 82\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eTax to be first charge on properties\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 83\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eProvisional attachment of properties before determination of demand\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 84\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eContinuation and validation of recovery proceedings after the order of appellate authorities\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 18: Demand \u0026amp; Recovery Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 142\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eNotice of demand with show cause notice\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 142A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRecovery of outstanding demand under old law (VAT etc.)\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 142B\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eIntimation of difference in tax liability as per GSTR-1 v GSTR-3B return and recovery of such difference\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 143\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery from third party by deduction of money payable to defaulter\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 144\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery of outstanding demand through sale of goods\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 144A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRecovery of penalty by selling goods or conveyance \u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 145\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery from a third person\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 146\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery through execution of a decree of civil court\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 147\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery of outstanding demand by sale of movable or\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eimmovable properties\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 148\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eOfficer cannot participate in bid\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 149\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eNo auction or sale on holidays\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 150\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAssistance by police\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 151\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery through attachment of debts and shares\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 152\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery through attachment of property in custody of courts or public officer\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 153\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery through attachment of interest in partnership\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 154\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppropriation of sale proceeds\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 155\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery trough land revenue authority\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 156\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery through court\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 157\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery from surety or guarantor\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 158\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003ePayment of tax and other amounts in instalments\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 159\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eProvisional attachment of properties\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 160\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRecovery from company in liquidation\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 161\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eRevision of outstanding demand after the order of appellate authorities\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForm applicable to demand and recovery\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 16: Liability of certain person in certain cases\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 85\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability to pay tax in case of transfer of business\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 86\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of agent and principal\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 87\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability in case of amalgamation and merger of companies\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 88\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of company in case of liquidation\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 89\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of directors of a private company\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 90\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of partners of a firm\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 91\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of guardians, trustee, etc.\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 92\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability of court of wards\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 93\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability on death of proprietor, dissolution of firm, partition of HUF etc.\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 94\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eLiability on closure of business by HUF, firm, AOP\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 17: Advance Ruling\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 95\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eDefinitions\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 96\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAuthority for Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 97\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eApplication for Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 98\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eProcedure on receipt of application for advance rulings\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 99\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003eAppellate authority for advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 100\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeal to appellate authority of advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 101\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eOrders of appellate authority of advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 101A\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003eNational appellate authority for advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 101B\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eAppeal to National Appellate Authority for Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 101C\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eOrder of National Appellate Authority for Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 102\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eRectification of order of advance ruling authority\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 103\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eLegal binding of advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 104\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAdvance ruling to be void in certain circumstances\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 105\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower of authority and appellate Authority of advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 106\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eProcedure of authority or appellate authority of advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 12: Advance Ruling Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 103\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eQualification and appointment of members of the authority for advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 104\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eManner of application to the authority for advance ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 105\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eCertification of copies of advance rulings pronounced by the authority\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 106\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal to the appellate authority for Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 107\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eCommunication of advance ruling pronounced by the appellate authority\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to Advance Ruling\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 18: Appeal \u0026amp; Revision\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 107\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeals to first appellate authority\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 108\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eRevision of order\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 109\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eConstitution of Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 110\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppointment of members and president of Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 111\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eProcedure of Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 112\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeals to Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 113\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eOrder of Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 114\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eFinancial \u0026amp; administrative power of president\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 115\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eInterest on refund of pre-deposit amount\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 116\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppearance by authorised representative\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 117\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeal to High Court\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 118\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeal to Supreme Court\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 119\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eStay on recovery to be vacated after order of tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 120\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAppeal not to be filed by the department in certain cases\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 121\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eNon-appealable orders and decisions\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 13: Appeals \u0026amp; Revision Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 108\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal by taxable person before the first appellate authority\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 109\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal by the department before the first appellate authority\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 109A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eFirst Appellate Authority\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 109B\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRevision of order\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 109C\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eWithdrawal of appeal\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 110\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal to the Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 110A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eProcedure for the Appeals to be heard by a single Member Bench\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 111\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal by department to the appellate tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 112\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAdmission of additional evidence before the appellate authority\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 113\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eEffect of order of appellate authority or appellate tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 113A\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eWithdrawal of appeal filed before the Appellate Tribunal\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 114\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eAppeal to the High Court\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 115\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eFinal demand notice after the order of appellate authorities\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 116\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eDisqualification of an authorized representative\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForm applicable to Appeal \u0026amp; Revision\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 19: Offences \u0026amp; Penalties\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 122\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eOffence and Penalties\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 122A\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003ePenalty for failure to register certain machines used in manufacture of goods as per special procedure\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 122B\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003ePenalty for failure to comply with track and trace mechanism\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 123\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePenalty for failure to furnish information return\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 124\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eFine for failure to furnish statistics\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 125\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eGeneral Penalty\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 126\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eGeneral principles or disciplines related to penalty\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 127\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower to impose penalty, where there is no specific mention in the Act \u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 128\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower to waive penalty or fine or both\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 128A\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003eWaiver of Interest and penalty for a certain tax period\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 129\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eDetention, seizure, release of goods and vehicle in transit\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 130\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eConfiscation of goods, vehicles and levy of penalty\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 131\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eConfiscation or penalty not to interfere with other punishments\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 132\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePunishment for criminal offence\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 133\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePenalty on GST officers\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 134\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eCognizance of offence by courts\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 135\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePresumption of culpable mental state\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 136\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eRelevance of statement of a person not appearing in the court\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\/Rule\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003eDescription\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 137\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePenalties for offence by Companies, LLP, Firm, HUF\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 138\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eCompounding of offences\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 19: Offences \u0026amp; Penalties Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 162\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eCompounding of offence\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 164\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eWaiver of interest and penalty for a certain period\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eForms applicable to compounding\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 20: Transitional Provisions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e139-142\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003eTransitional Provisions\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 14: Transitional Rules\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRule 117-121\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003eTransitional Rules\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 21: Miscellaneous provisions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 143\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eJob work procedure\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 144\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePresumption as to documents in certain cases\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 145\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eAdmissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 146\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eGST Common Portal\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 147\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eDeemed Exports\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 148\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eSpecial procedure for certain process and for certain person\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 148A\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003eThe Track and trace mechanism for certain goods\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 149\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eGST Compliance Rating\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 150\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eInformation Return\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 151\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower to call for information\/statistics\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 152\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eBar on disclosure of information\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 153\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eTaking assistance of any expert\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 154\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePower to take samples\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 155\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eBurden to prove the eligibility of input tax credit\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 156\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003ePersons deemed to be public servant\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eSection 157\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003eProtection of action under this Act\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":41552567402577,"sku":"","price":1596.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_3b59356f-1753-4242-b11f-ec6ff6dcaf0f.png?v=1780053837","url":"https:\/\/buytestseries.in\/products\/bharats-abc-of-gst-book-by-anil-goyal-pranjal-goyal-vaishali-goyal","provider":"BuyTestSeries.in","version":"1.0","type":"link"}