1 [****]
Rule 74 of the Central Goods and Services Tax Rules, 2017 deals with 1 [****]. 1 . Omitted (w.e.f. 01.10.2022) vide Notification No. The Act came into force on 22 Jun 2017.
1 . Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 74. Final acceptance of reduction in output tax liability and communication thereof .- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43 , shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal."
Rule 74, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 74
What does Rule 74 of the Central Goods and Services Tax Rules deal with?
Rule 74 of the Central Goods and Services Tax Rules is headed "1 [****]". 1 . Omitted (w.e.f. 01.10.2022) vide Notification No.
How do I find court cases under Rule 74 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 74, rule 74 CGST Rules 2017, rule 74 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 74 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 43 (Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When did Rule 74 of the Central Goods and Services Tax Rules come into force?
Rule 74 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 74, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.