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Ramesh & Ramachandran Chartered Accountants


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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


81 Conditions for permission to defer payment of amount of taxes
82 Appraisal of annual production capacity
83 Grant of certificate of entitlement
84 Manner of determination of NPV for the purposes of sub-section (2) of section 94
85 Business for the purpose of section 42(1)(a)
86 Certified copies of documents and orders
87 Orders and notices
88 Rates of interest
89 Authorites and filling of return for the purpose of Section 96(1)(e)(ii)
90 Penalty
83A Declaration
91 Enrollment on website
92 Uploading of e-waybill and movement of goods
93 Transit of goods through the state and uploading of transit pass
94 Inspection and examination of goods, vehicle and documents

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