ClearLearn
ClearLearn
Articles
Videos
Utilities
Learn GST
Learn Income Taxes
Learn Personal Finance
Start and manage a company
๐ฌ Share feedback
๐ฌ Introduction to GST
Beginner's guide
Does GST apply to me?
Pre-GST era
A closer look at GST
What is a GSTIN
Composition scheme
๐๏ธ GST Rates and HSN Codes
GST Rates
HSN Codes
๐ค GST Concepts
Place, time and value of supply
Exemptions under GST
Job-Work
GST Practitioner and GST Suvidha Provider (GSP)
GSTN and GST Portal
Anti-profiteering under GST
GST Council Meetings
โก๏ธ Transition into GST
Transition Rules
Forms of Transition under GST
Enrollment into GST from Central Tax & Service Tax
๐งพ Registration
Basics of Registration
Procedure for registration
Amendment and Cancellation of registration
๐ Invoicing, E-Invoicing and E-Way Bill
Basics of Accounts and Records
Tax Invoice and Credit/Debit Note
Receipt, Payment and Refund Vouchers
E-invoicing
Ledgers under GST
E-Way Bill
๐ธ Input Tax Credit
Basics of ITC
Claiming of ITC under GST
Reversal of ITC & ITC on transfer of Business
Cases Where ITC cannot be claimed
Input Service Distributor
๐๏ธ GST Returns
What is a GST Return?
Types of GST Returns
GSTR 1
GSTR 2A
GSTR-2B
GSTR 3B
GSTR 9 and 9C
Other forms (GSTR4, 5 etc)
QRMP Scheme
Transition Plan to New GST Returns
New Return System & GST Calender
๐ณ Payments and Refunds Under GST
Basics of Payments under GST
Payment Forms
Ledgers Under GST
Reverse Charge Mechanism
TDS/TCS
Interest & Fees & Refunds
๐ Imports and Exports Under GST
Exports & Deemed Exports
Imports & Customs Portal
๐ฎ๐ป Regulatory Procedures
Assessment under GST
Audit under GST
Demands and Recovery
Inspection, Search and Seizure
Offences and Penalties
Appeals and Revisions
Advance Rulings
Miscellaneous Provisions
๐ ๏ธ GST Tools
GST Utilities
โ๏ธ Important Case Laws
Impact on different sectors
GST Video Tutorials
GST video tutorial
GST video tutorial (Hindi)
Power of 21 webinar
GSTR 9 Annual Returns video tutorial
New GST Returns video tutorial
E-Way Bill video tutorial
E-Invoicing video tutorial
Advance Rulings
Advance Ruling
Advance Ruling under GST
Being new, GST will require many clarifications. So advance ruling under GST becomes vital to reduce tax disputes and costly legal battles.
cleartax.in
CGST Rules on Advance Ruling
CGST Rules: Chapter 12 โ Advance Ruling
Let us look at chapter 12 of CGST rules - Advance Ruling. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
cleartax.in
Appeal to Appellate Authority
Appeal to Appellate Authority for Advance Ruling under GST
If the applicant aggrieved by the advance ruling he can appeal to the Appellate Authority for Advance Ruling under GST. This is new in GST.
cleartax.in
Advance Ruling GST Portal Guide
How to file application for Advance Rulings on GST portal?
Advance Rulings for any transaction may be obtained by registered or unregistered persons under GST. Know the steps to file application and appeal.
cleartax.in
โ
๐ฎ๐ป Regulatory Procedures - Previous
Appeals and Revisions
Next - ๐ฎ๐ป Regulatory Procedures
Miscellaneous Provisions
Last updated
6 months ago
Contents
Advance Ruling
CGST Rules on Advance Ruling
Appeal to Appellate Authority
Advance Ruling GST Portal Guide