CBEC releases draft GST Rules and Forms

With the enactment of 101st Constitution Amendment Act, the road to GST is clear. The Govt. had already unveiled draft model law on GST.

On 26th September, CBEC released draft rules and forms under GST on Registration, Invoice and Payment.

Draft Registration Rules (Registration – 17 Rules)

Draft Registration Formats (Forms GST REG 1 to 26 – 26 Forms)

Draft Payment Formats (Forms GST PMT 1 to 6 (includes 2A) – 7 Forms)

Draft Invoice Rules (Tax Invoice, Credit & Debit Notes – 5 Rules)

Corresponding changes in Model Law is being carried out separately

Published by Business So Simple

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