Recovery through execution of a decree, etc.- Where any  amount is payable to the defaulter in the execution of a decree of a civil court for the payment  of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send  a  request in FORM GST...

                             Electronic Liability Register.-(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.(2) The electronic...

Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-(a) Goods and Services Tax Identification Number of the supplier;(b) Goods and Services Tax Identification Number of the recipient;(c) invoice or debit...

Determination of value in respect of certain supplies.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter.(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner,...

Application form for claiming refundany person claiming refund of any tax, interest, penalty, fees, or any other amount paid by him may file an application in form GST RFD-01 electronically through GST common portal.As per section 54(3), a registered person may claim refund of any unutilised ITC at the end of any tax period.Zero rated supplies without payment of tax:-  Supply of goods and /or services to an SEZ developer /unit or export of goods and /or...