Constitution of National Appellate Authority for Advance Ruling.
Click to download Section 101A
Rule 86A
Conditions of use of amount available in electronic credit ledger
Rule 86B
Restrictions on use of amount available in electronic credit ledger
02/2021-Central Tax
Seeks to make amendment (2021) to CGST Rules, 2017. Click to download
01/2021-Central Tax
Seeks to make amendment (2021) to CGST Rules, 2017. Click to download
95/2020-Central Tax
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. Click to download
90/2020-Central Tax
Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. Click to download
F-10-73/2020/CT/5(101)
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020. Click to download
F-10-64/2020/CT/5(98)
Seeks to appoint Revisional Authority under CGST Act, 2017. Click to download
F-10-66/2020/CT/5(95)
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 Click to download