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Draft Rules Details
Rules Details of
Sr. No
Rule No.
Rule Subject
1
1
Short title and commencement.
2
2
Definitions.
3
3
Submission of returns and payment of tax.
4
4
Time for payment and method of payment.
5
5
Notice for payment of tax not paid according to r
6
6
Assessment of tax.
7
7
Refunds
8
8
Drawback, set-off etc. of tax paid by an importer
9
9
Manner in which accounts shall be kept.
10
10
Preservation of books of accounts, registers etc
11
11
Furnishing of information, inspection of books, ac
12
12
Submission of appeals.
13
13
Summary rejection
14
14
Hearing.
15
15
Supply of copy of order to the appellant or applic
16
16
Award of costs of Appellate Tribunal
17
17
Fee
18
17
Fee
19
18
Service of orders and notices
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