registered
Defined in 1 provision, side by side
The words as enacted
Used in the definitions of 116 other terms; the first 80 shown
ownerGram Sabhaco-operative societyfirmintermediarysalefirmco-operative societyfirmestablishmentfirmIndian shipConsent ManagerestablishmentIndian shipco-operative societyintermediarypolitical partyfirmfirmintermediaryintermediaryGram Sabhaintermediaryintermediaryco-operative societyestablishmentestablishmentintermediaryownerco-operative societypolitical partyGram SabhainstitutionIndian shipGram Sabhaownerco-operative societyestablishmentintermediaryfirminstitutionco-operative societyGram SabhafirmIndian shipco-operative societyco-operative societyco-operative societyestablishmentownerqualifying shippolitical partyfirmintermediaryco-operative societyestablishmentinstitutionfirmsmall companyco-operative societyGram Sabhaownerco-operative societytaxable personco-operative societyintermediarypolitical partyGram Sabhapolitical partyintermediaryestablishmentintermediaryco-operative societyestablishmentownerestablishmentIndian shipownerintermediary
Appears in 500 instruments
101Audit101Audit102Special Audit10AFurnishing of Bank Account Details10BAadhaar authentication for registered person11Separate registration for multiple places of business within a State or a Union territory117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day120ARevision of declaration in FORM GST TRAN-1120ARevision of declaration in FORM GST TRAN-1126Power to determine the methodology and procedure127Functions of the Authority127Functions of the Authority127Functions of the Authority127Functions of the Authority133Order of the Authority133Order of the Authority135Compliance by the registered person138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138ADocuments and devices to be carried by a person-in-charge of a conveyance138ADocuments and devices to be carried by a person-in-charge of a conveyance138ADocuments and devices to be carried by a person-in-charge of a conveyance138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof14AOption for taxpayers having monthly output tax liability below threshold limit15Extension in period of operation by casual taxable person and non-resident taxable person151Attachment of debts and shares, etc154Disposal of proceeds of sale of goods or conveyance and movable or immovable property163Consent based sharing of information18Display of registration certificate and Goods and Services Tax Identification Number on the name board19Amendment of registration19Amendment of registration20Application for cancellation of registration20Application for cancellation of registration21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases21ASuspension of registration21ASuspension of registration21ASuspension of registration21ASuspension of registration22Cancellation of registration22Cancellation of registration22Cancellation of registration23Revocation of cancellation of registration24Migration of persons registered under the existing law24Migration of persons registered under the existing law24Migration of persons registered under the existing law26Method of authentication3Intimation for composition levy3Intimation for composition levy32Determination of value in respect of certain supplies36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit37Reversal of input tax credit in the case of non-payment of consideration37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof39Procedure for distribution of input tax credit by Input Service Distributor39Procedure for distribution of input tax credit by Input Service Distributor40Manner of claiming credit in special circumstances40Manner of claiming credit in special circumstances41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases44Manner of reversal of credit under special circumstances46Tax invoice46AInvoice-cum-bill of supply46AInvoice-cum-bill of supply47ATime limit for issuing tax invoice in cases where recipient is required to issue invoice48Manner of issuing invoice48Manner of issuing invoice48Manner of issuing invoice49Bill of supply49Bill of supply49Bill of supply5Conditions and restrictions for composition levy50Receipt voucher51Refund voucher52Payment voucher53Revised tax invoice and credit or debit notes54Tax invoice in special cases54Tax invoice in special cases54Tax invoice in special cases55Transportation of goods without issue of invoice55Transportation of goods without issue of invoice56Maintenance of accounts by registered persons57Generation and maintenance of electronic records58Records to be maintained by owner or operator of go down or warehouse and transporters58Records to be maintained by owner or operator of go down or warehouse and transporters59Form and manner of furnishing details of outward supplies6Validity of composition levy60Form and manner of ascertaining details of inward supplies60Form and manner of ascertaining details of inward supplies61Form and manner of furnishing of return61AManner of opting for furnishing quarterly return62Form and manner of submission of statement and return62Form and manner of submission of statement and return63Form and manner of submission of return by non-resident taxable person64Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India66Form and manner of submission of return by a person required to deduct tax at source66Form and manner of submission of return by a person required to deduct tax at source67Form and manner of submission of statement of supplies through an e-commerce operator67AManner of furnishing of return or details of outward supplies by short messaging service facility67AManner of furnishing of return or details of outward supplies by short messaging service facility68Notice to non-filers of returns7Rate of tax of the composition levy8Application for registration8Application for registration8Application for registration8Application for registration80Annual return80Annual return80Annual return81Final return83Provisions relating to a goods and services tax practitioner83Provisions relating to a goods and services tax practitioner84Conditions for purposes of appearance85Electronic Liability Register85Electronic Liability Register85Electronic Liability Register86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86AConditions of use of amount available in electronic credit ledger86BRestrictions on use of amount available in electronic credit ledger86BRestrictions on use of amount available in electronic credit ledger87Electronic Cash Ledger88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount95Refund of tax to certain persons95Refund of tax to certain persons95Refund of tax to certain persons95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department96AExport of goods or services under bond or Letter of Undertaking97Consumer Welfare Fund97Consumer Welfare Fund98Provisional Assessment99Scrutiny of returnsExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanation
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