FORM GST REG-01 as amended from time to time;
    (b)    return in FORM GSTR-3B for certain tax periods;
   (c)   FORM GSTR-1 2[,as amended in FORM GSTR-1A if any,] for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time,

(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence.

The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

Where the company is under liquidation as specified in section 88, the Commissioner shall Notify the liquidator for the recovery

(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.

Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 

Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate

Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector

(1) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,-

Explore Rule 46 of the CGST Rules, 2017: Tax Invoice and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Rule 49 of the CGST Rules, 2017: Bill of supply and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Rule 80 of the CGST Rules, 2017: Annual Return and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Rule 81 of the CGST Rules, 2017: Final Return and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Rule 101 of the CGST Rules, 2017: Audit and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Rule 102 of the CGST Rules, 2017: Special Audit and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Important Keyword: FORM GST DRC- 15, Rule 146. GST Rule 146. Recovery through execution of a decree, etc. GST Rule 146. Recovery through execution of a decree, etc. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the...

(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.

No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly,

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...