CGST Rules Rule 31 — Residual method for determination of value of supply of goods or services or both
CGST Rules, 2017 · Residual method for determination of value of supply of goods or services or both
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Rule 31 of the CGST Rules, 2017 governs Residual method for determination of value of supply of goods or services or both. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 31 CGST: Residual method for determination of value of supply of — eligibility, conditions, case laws and compliance impact under Indian tax law.
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CGST Rules Rule 31 was introduced as part of the CGST Rules, 2017.