10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Union territory Rules of Delhi · 201791 provisions
The enactment
| Long title | F3(13)/Fin(Rev-I)/2017-18/DS-VI/356 (ref-GOI notification no.10/2017) |
|---|---|
| Type | Rules |
| Year | 2017 |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
| Provisions published | 91 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 30 Value of supply of goods or services or both based on cost
- Section 31 Residual method for determination of value of supply of goods or services or both
- Section 32 Determination of value in respect of certain supplies
- Section 34 Rate of exchange of currency, other than Indian rupees, for determination of value
- Section 36 Documentary requirements and conditions for claiming input tax credit
- Section 38 Claim of credit by a banking company or a financial institution
- Section 39 Procedure for distribution of input tax credit by Input Service Distributor
- Section 40 Manner of claiming credit in special circumstances
- Section 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- Section 43 Manner of determination ofinput tax credit in respect of capital goods and reversal thereof in certain cases
- Section 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Section 47 Time limit for issuing tax invoice
- Section 48 Manner ofissuing invoice
- Section 49 Bill ofsupply
- Section 50 Receipt voucher
- Section 51 Refund voucher
- Section 52 Payment voucher
- Section 53 Revised tax invoice and credit or debit notes
- Section 54 Tax invoice in special cases- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note iSSLied by an Input Service Distributor sha…
- Section 56 Maintenance of accounts by registered persons
- Section 57 Generation and maintenance of electronic records
- Section 58 Records to be maintained by owner or operator of godown or warehouse and transporters
- Section 59 Form and manner of furnishing details of outward supplies
- Section 60 Form and manner of furnishing details of inward supplies
- Section 61 Form and manner ofsubmission of monthly return
- Section 62 Form and manner of submission of quarterly return by the composition supplier
- Section 63 Form and manner of submission of return by non-resident taxable person
- Section 64 Form and manner of submission of return by persons providing onlinc information and database access or retrieval serviccs
- Section 65 Form and manner of submission of return by an Input Service Distributor
- Section 67 Form and manner of submission of statement of supplies through an e— commerce operator
- Section 68 Notice to non-filers of returns
- Section 70 Final acceptance of input tax credit and communication thereof
- Section 71 Communication and rectification of discrepancy in claim ofinput tax credit and reversal of claim ofinput tax credit
- Section 72 Claim of input tax credit on the same invoice more than once
- Section 73 Matching of claim ofreduction in the output tax liability
- Section 74 Final acceptance of reduction in output tax liability and communication thereof
- Section 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
- Section 76 Claim of reduction in output tax liability more than once
- Section 77 Refund ofinterest paid on reclnim of reversals
- Section 78 Matching of details furnished by the e—Commerce operator with the details furnished by the supplier
- Section 79 Communication and rectification of discrepancy in details furnished by the e— commerce operator and the supplier
- Section 80 Annual return
- Section 81 Final 1‘eturn
- Section 83 Provisions relating to a goods and services tax practitioner
- Section 84 Conditions for purposes of appearance
- Section 85 Electronic Liability Register
- Section 86 Electronic Credit Ledger
- Section 87 Electronic Cash Ledger
- Section 88 Identification number for each transaction
- Section 89 Application for refund of tax, interest, penalty, fees or any other amount
- Section 90 Acknowledgement
- Section 92 Order sanctioning refund
- Section 94 Order sanctioning interest on delayed refunds
- Section 97 Consumer Welfare Fund
- Section 98 Provisional Assessment
- Section 99 Scrutiny of returns
- Section 101 Audit
- Section 102 Special Audit
- Section 103 Qualification and appointment of members of the Authority for Advance Ruling
- Section 104 Form and manner of application to the Authority for Advance Ruling
- Section 105 Certification of copies of advance rulings pronounced by the Authority
- Section 107 Certification of copies of the advance rulings pronounced by the Appellate Authority
- Section 108 Appeal to the Appellate Authority
- Section 109 Application to the Appellate Authority
- Section 110 Appeal to the Appellate Tribunal
- Section 111 Application to the Appellate Tribunal
- Section 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
- Section 113 Order of Appellate Authority or Appellate Tribunal
- Section 114 Appeal to the High Court
- Section 115 Demand confirmed by the Court
- Section 116 Disqualification for misconduct of an authorised representative
- Section 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
- Section 118 Declaration to be made under clause (c) of sub-section (11) ofsection 142
- Section 119 Declaration of stock held by a principal and agent
- Section 120 Details of goods sent on approval basis
- Section 121 Recovery of credit wrongly availed
- Section 122 Constitution of the Authority
- Section 123 Constitution of the Standing Committee and Screening Committees
- Section 124 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
- Section 125 Secretary to the Authority
- Section 126 Power to determine the methodology and procedure
- Section 127 Duties of the Authority
- Section 128 Examination of application by the Standing Committee and Screening Committee
- Section 129 Initiation and conduct of proceedings
- Section 130 Confidentiality of information
- Section 132 Power to summon persons to give evidence and produce documents
- Section 133 Order ofthe Authority
- Section 134 Decision to be taken by the majority
- Section 135 Compliance by the registered person
- Section 136 Monitoring of the order
- Section 137 Tenure of Authority
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