Rule 1
Short title and Commencement
Order of utilisation of input tax credit
Click to download Section 49 B
Utilisation of input tax credit subject to certain conditions
Click to download Section 49 A
Procedure for furnishing return and availing input tax credit
Click to download Section 43 A
Reduction of late fee in case of delayed filing of FORM GSTR-1
Notifies the date from which E-Way Bill Rules shall come into force
Click to download 74/2017-Central Tax
Waives the late fee payable for failure to furnish the return in FORM GSTR-4
Click to download 73/2017-Central Tax
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
Click to download 72/2017-Central Tax
Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
Click to download 71/2017-Central Tax
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in Form GST CMP…