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Sections & rules related to Section 27

Section 39 - Furnishing of returns
CGST Act, 2017

Updated provisions of section 39 of CGST Act 2017 with expert opinions. (1) Every registered person shall, for every calendar month or part thereof, furnish, a return, electronically

Section 49 - Payment of tax, interest, penalty and other amounts
CGST Act, 2017

Updated provisions of section 49 of CGST Act 2017 with expert opinions. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person

Section 54 - Refund of tax
CGST Act, 2017

Updated provisions of section 54 of CGST Act 2017 with expert opinions. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other

Rule 8 - Application for registration
CGST Rules, 2017

Rule 8 prescribes the procedure for filing an application for registration under Goods & Services Tax. Click to know more about CGST rules.

Rule 13 - Grant of registration to non-resident taxable person
CGST Rules, 2017

CGST Rules | Rule 13, (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of valid passport

Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person
CGST Rules, 2017

CGST Rules | Rule 15, (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronica

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount
CGST Rules, 2017

CGST Rule 89, (1) Any person claiming refund of any tax, interest, penalty, fees may file an application electronically in FORM GST RFD-01 through the common portal