Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:

Important Keyword: Rule 1, Rule 90, FORM GST RFD-03, Section 140, Section 142, Rule 117, Rule 119. 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...

Important Keyword: Rule 1, Rule 90, FORM GST RFD-03, Section 140, Section 142, Rule 117, Rule 119. 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...

The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply,