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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER X - REFUND
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Related Sections / Notifications / Case Laws
3 Notifications found on Rule 97
Section 2 of CGST Act - Definitions
Section 3 of CGST Act - Officers under this Act
Section 4 of CGST Act - Appointment of officers.
Section 11 of CGST Act - Power to grant exemption from tax.
Section 12 of CGST Act - Time of supply of goods.
Section 20 of CGST Act - Manner of distribution of credit by Input Service Distributor.
Section 21 of CGST Act - Manner of recovery of credit distributed in excess.
Section 54 of CGST Act - Refund of tax.
Section 57 of CGST Act - Consumer Welfare Fund.
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Rule 97 - Consumer Welfare Fund.
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