) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging

Important Keyword: Commencement, Daman and Diu. GST Rule 1. Short title and Commencement. GST Rule 1. Short title and Commencement. (1) These rules may be called the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017. (2) They shall come into force...

The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis of a demand order, or compounding amount, or deposit made for filing appeal as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21of the Union Territory Goods and Services Tax Act for which input tax credit is not available as per sub-section (5) of section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act, 

Important Keyword: section 17, section 18, section 53. GST Rule 5. Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).- GST Rule 5. Report of Cross-Utilisation and Apportionment of Integrated Tax...

(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-

Important Keyword: GST, CGST, SGST, IGST, UTGST, section 140, Rule 1, Rule 90, Rule 117, GST Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017. GST Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017. (1) The Central Goods and Services Tax...

Important Keyword: Rule 149, Prohibition, against sale. GST Rule 149. Prohibition against sale on holidays. GST Rule 149. Prohibition against sale on holidays. No sale under the rules under the provision of this chapter shall take place on a Sunday or other general...

The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL – 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows-

Rule 9 of Integrated Goods and Services Tax Rules, 2017.

(4) The property attached or distrained shall be sold through auction, including e-auction, for which a Notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale.