Raipur
S-12, 2nd Floor Raheja Towers, Jail Road Near Hotel Celebration Raipur – 492001 (CG)
Manner of issuing invoice
Bill of supply
Receipt voucher
Refund voucher
Payment voucher
Revised tax invoice and credit or debit notes
Tax invoice in special cases
Transportation of goods without issue of invoice
Tax invoice or bill of supply to accompany transport of goods
Maintenance of accounts by registered persons
Generation and maintenance of electronic records
Records to be maintained by owner or operator of godown or warehouse and transpo...
Form and manner of furnishing details of outward supplies
Form and manner of furnishing details of inward supplies
Form and manner of submission of monthly return
Form and manner of submission of quarterly return by the composition supplier
Form and manner of submission of return by non-resident taxable person
Form and manner of submission of return by persons providing online information...
Form and manner of submission of return by an Input Service Distributor
Form and manner of submission of return by a person required to deduct tax at so...
Form and manner of submission of statement of supplies through an e-commerce ope...
Notice to non-filers of returns
Matching of claim of input tax credit
Final acceptance of input tax credit and communication thereof
Communication and rectification of discrepancy in claim of input tax credit and...
Claim of input tax credit on the same invoice more than once
Matching of claim of reduction in the output tax liability
Final acceptance of reduction in output tax liability and communication thereof
Communication and rectification of discrepancy in reduction in output tax liabil...
Claim of reduction in output tax liability more than once
Refund of interest paid on reclaim of reversals
Matching of details furnished by the e-Commerce operator with the details furnis...
Communication and rectification of discrepancy in details furnished by the e-com...
Annual return
Final return
Details of inward supplies of persons having Unique Identity Number
Provisions relating to a goods and services tax practitioner
Conditions for purposes of appearance
Electronic Liability Register
Electronic Credit Ledger
Electronic Cash Ledger
Identification number for each transaction
Application for refund of tax, interest, penalty, fees or any other amount
Acknowledgement
Grant of provisional refund
Order sanctioning refund
Credit of the amount of rejected refund claim
Order sanctioning interest on delayed refunds
Refund of tax to certain persons
Refund of integrated tax paid on goods exported out of India
Export of goods or services under bond or Letter of Undertaking
Consumer Welfare Fund
Manual filing and processing
Provisional Assessment
Scrutiny of Returns
Assessment in certain cases
Audit
Special Audit
Qualification and appointment of members of the Authority for Advance Ruling
Form and manner of application to the Authority for Advance Ruling
Certification of copies of advance rulings pronounced by the Authority
Form and manner of appeal to the Appellate Authority for Advance Ruling
Certification of copies of the advance rulings pronounced by the Authority
Manual filing and processing
Appeal to the Appellate Authority
Application to the Appellate Authority
Appointment of Appellate Authority
Appeal to the Appellate Tribunal
Application to the Appellate Tribunal
Production of additional evidence before the Appellate Authority or the Appellat...
Order of Appellate Authority or Appellate Tribunal
Appeal to the High Court
Demand confirmed by the Court
Disqualification for misconduct of an authorised representative
Tax or duty credit carried forward under any existing law or on goods held in st...
Declaration to be made under clause (c) of sub-section (11) of section 142
Declaration of stock held by a principal and 1[job-worker]
Details of goods sent on approval basis
1Rule 120A :
Recovery of credit wrongly availed
Constitution of the Authority
Constitution of the Standing Committee and Screening Committees
Appointment, salary, allowances and other terms and conditions of service of the...
Secretary to the Authority
Power to determine the methodology and procedure
Duties of the Authority
Examination of application by the Standing Committee and Screening Committee
Initiation and conduct of proceedings
Confidentiality of information
Cooperation with other agencies or statutory authorities
Power to summon persons to give evidence and produce documents
Order of the Authority
Decision to be taken by the majority
Compliance by the registered person
Monitoring of the order
Tenure of Authority
Information to be furnished prior to commencement of movement of goods and gener...
Documents and devices to be carried by a person-in-charge of a conveyance
Verification of documents and conveyances
Inspection and verification of goods
Facility for uploading information regarding detention of vehicle
Inspection, search and seizure
Bond and security for release of seized goods
Procedure in respect of seized goods
Recovery by deduction from any money owed
Notice and order for demand of amounts payable under the Act
Recovery by sale of goods under the control of proper officer.
Recovery from a third person
Recovery through execution of a decree, etc.
Recovery by sale of movable or immovable property
Prohibition against bidding or purchase by officer
Prohibition against sale on holidays
Assistance by police
Attachment of debts and shares, etc.
Attachment of property in custody of courts or Public Officer
Attachment of interest in partnership
Disposal of proceeds of sale of goods and movable or immovable property
Recovery through land revenue authority
Recovery through court
Recovery from surety
Payment of tax and other amounts in instalments
Provisional attachment of property
Recovery from company in liquidation
Continuation of certain recovery proceedings
Procedure for compounding of offences
Suspension of registration
Transfer of credit on obtaining separate registration for multiple places of bus...
Short title, Extent and Commencement
Definitions
Intimation for composition levy
Effective date for composition levy
Conditions and restrictions for composition levy
Validity of composition levy
Rate of tax of the composition levy
Application for registration
Verification of the application and approval
Issue of registration certificate
Separate registration for multiple business verticals within a State or a Union...
Grant of registration to persons required to deduct tax at source or to collect...
Grant of registration to non-resident taxable person
Grant of registration to a person supplying online information and database acce...
Extension in period of operation by casual taxable person and non-resident taxab...
Suo moto registration
Assignment of Unique Identity Number to certain special entities
Display of registration certificate and Goods and Services Tax Identification Nu...
Amendment of registration
Application for cancellation of registration
Registration to be cancelled in certain cases
Cancellation of registration
Revocation of cancellation of registration
Migration of persons registered under the existing law
Physical verification of business premises in certain cases
Method of authentication
Value of supply of goods or services or both where the consideration is not whol...
Value of supply of goods or services or both between distinct or related persons...
Value of supply of goods made or received through an agent
Value of supply of goods or services or both based on cost
Residual method for determination of value of supply of goods or services or bot...
Value of supply in case of lottery, betting gambling and horse racing
Determination of value in respect of certain supplies
Value of supply of services in case of pure agent
Rate of exchange of currency, other than Indian rupees, for determination of val...
Value of supply inclusive of integrated tax, central tax, State tax, Union terri...
Documentary requirements and conditions for claiming input tax credit
Reversal of input tax credit in the case of non-payment of consideration
Claim of credit by a banking company or a financial institution
Procedure for distribution of input tax credit by Input Service Distributor
Manner of claiming credit in special circumstances
Transfer of credit on sale, merger, amalgamation, lease or transfer of a busines...
Manner of determination of input tax credit in respect of inputs or input servic...
Manner of determination of input tax credit in respect of capital goods and reve...
Manner of reversal of credit under special circumstances
Conditions and restrictions in respect of inputs and capital goods sent to the j...
Tax invoice
Time limit for issuing tax invoice
Established in 1977, Saraswat Associates is a leading Chhattisgarh-based law firm offering expert legal and tax solutions to corporates, firms, and individuals.
S-12, 2nd Floor Raheja Towers, Jail Road Near Hotel Celebration Raipur – 492001 (CG)
210 - 211, 1st Floor Modi Plaza, Above UCO Bank Carmel School Road Raigarh – 496001 (CG)
Copyright © 2025 CGGST | GST | Saraswat Associates | Chhattisgarh | India. Designed & Developed by Shlok It Solution
The site or the advocate does not accept any responsibility for the views / opinions expressed in the matter or in the advertisements on the site or for errors or omissions caused as a result of their transmission via the Internet or their downloading or printing by the user.
We reserve the right to add, modify, update and delete the contents of any of the pages published at the site. Though all the efforts have been made to keep the content on this website correct and up-to-date yet the same should not be constructed as a statement of law. Patrons are requested to take suitable advice from their respective counsels before taking any legal decision.
Please read and accept our website’s Terms of Use and our Privacy Policy