As per provisions of Rule 18 of the CGST Rules and corresponding State / Union Territory Rules, the taxpayer has to display his certificate of registration and registration number at a prominent location at the principal place of business and at every additional place of business.
As per provisions of Section 125 of the CGST Act, if the taxpayer does not display, a penalty Upto Rs 25,000 can be levied. If the penalty of Rs 15,000 is levied under central tax as a penalty then under state tax also an equivalent amount of penalty will be levied.
As per Rule 138 of the CGST Rules, the taxpayer who is sending the goods for job work, to a job worker outside the state, has to issue an E-waybill even if the goods being sent is of value less than Rs 50,000.
As per Notification No – 61/2017 – Central Tax, a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017 and rule 64 of the CGST Rules,
2017, has to file the return FORM GSTR-5A for the months of July 2017 to Oct 2017 15th 15th Dec 2017.
As per Rule 96A of the CGST Rules, the person who has executed the LUT / Bond has submit proof fo export within fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
As per Notification No. 45/2017 – Central Tax in Sub-rule 2 of Rule 54 in case of documents issued by a bank or financial institution, the words “tax invoice” is replaced by a new term known as “consolidated tax invoice” as the statement is issued for a period.
As per Section 60 of the CGST Act, if a taxpayer is not able to determine the value of goods or services or both or determine the rate of tax applicable thereto, the taxpayer may request the proper officer to pay taxes on provisional basis by filing the return in FORM GST ASMT-01 ( as per rule 98 of the CGST Rules) giving reasons for payment of tax on a provisional basis.
As per Rule 139, during the Inspection, Search or Seizure by the officer if it is not feasible to seize any such goods, the officer will issue an order of prohibition in FORM GST INS-03 to the taxpayer, that the taxpayer shall not remove, part with, or otherwise deal with the goods except with the previous permission of him i.e the officer.