The rules governing the implementation of the Goods and Service Tax in the country were released earlier this year. The document containing the CGST Rules, as shared by the GST Council and CBEC authorities, addresses the different business events that will be taxable under GST, the rules and procedures for Transition, claiming Input Tax Credit, determining Time, Place, and Value of Supply, Reverse Charge under GST and more. ClearTax has developed an easy way for all Tax Practitioners to look for any section or term in the GST Rules.
GST Rules Finder – Search CGST Rules Released by CBEC India