Effective 1st April 2023, Reset the Invoice Number Series

Rule 46 (b) of the CGST Rules 2017 suggests that any tax invoice should have a 16 character alpha-numeric invoice number unique for a financial year.

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Utilization of Input Tax Credit under GST Rule 88A, Section 49A and 49B

Updates: 23 April 2019 – Presently, the common portal supports the order of utilization of input tax credit in accordance with the provisions before implementation of the provisions of the CGST (Amendment) Act

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All about Provisional ITC (Input Tax Credit) | CGST Rule 36(4)

The central government vide Notification no 49/2019 central tax dated 9/10/2019 has made amendments to CGST Rules, 2017.

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Explanation added to Sub rule (3) and Insertion of Sub-rule (5) to Rule 21A of CGST_Rules-2017 regarding Suspension of registration.

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