CGST Rules Rule 135 — Juridical persons
CGST Rules, 2017 · Juridical persons
Quick Answer
Rule 135 of the CGST Rules, 2017 governs Juridical persons. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 135 CGST: Juridical persons — eligibility, conditions, case laws and compliance impact under Indian tax law.
Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
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CGST Rules Rule 135 was introduced as part of the CGST Rules, 2017.