Qualification and appointment of members of the Authority for Advance Ruling.- [The Government shall appoint officers not below the rank of Joint  Commissioner as member of the Authority for Advance Ruling.]Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining...

Appeal to the Appellate Authority.- (1) An appeal to the Appellate  Authority under sub-section (1) of section 107 shall be filed in FORM GST APL 01, along  with  the relevant documents, either electronically or otherwise as may be notified by the  Commissioner, and a provisional acknowledgement shall be issued to the appellant  immediately.(2) The grounds of appeal and the form of verification...

                             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...

Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically  through the common portal, either directly or through a Facilitation...