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TMI BlogPower of Central (or State) Government to make rulesX X X X Extracts X X X X X X X X Extracts X X X X ..... actice in the supply of goods or services, define or specify the kinds of trade discount to be excluded from the value under section 15 including the circumstances in which and the conditions subject to which such discount is to be so excluded; (iii) provide for determining the value of taxable supplies in the situations mentioned under section 15; (iv) provide, subject to such conditions as may be prescribed, for the grant of input tax credit of tax paid on the input supplies of goods or services used in or in relation to the providing of the output taxable supplies of goods or services, and the manner of utilization of such credit; (v) provide for the lapsing of input tax credit lying unutilized, in the circumstances as may be speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pension, cancellation of registration under the Act; (xiii) provide for the assessment and collection of tax, the authorities by whom functions under the Act are to be discharged, the issue of notices requiring payment, the manner in which tax shall be payable, and the recovery of tax not paid; (xiv) impose on taxable persons or other persons as may be specified, the duty of furnishing information, maintaining records and filing returns, and may also prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified; (xv) provide for the form, manner and frequency of the returns to be furnished and the late fee for delayed furnishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other taxable supply of goods or services; (xxiii) specify the form and manner in which application for refund shall be made under section 38; (xxiv) provide for the manner in which amounts shall be credited to the Consumer Welfare Fund, their utilization, and the form in which the accounts and records relating to the Fund shall be maintained; (xxv) specify the forms in which appeals, applications and memoranda of cross objections shall be filed and verified under Chapter XVIII of the Act; (xxvi) provide for the qualifications and the manner of appointment of the National President, the State President, and the Members of the Appellate Tribunal under section 81 of the Act, and other matters related or incidental thereto; (xxvii) p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax paid or payable on the taxable supply of services used as input services in the supply of goods or services exported out of India under section 38; (xxxv) provide for the charging of fees for the examination of goods intended for export out of India and for rendering any other service by a GST Officer under this Act or the rules made thereunder; (xxxvi) authorise the Board (or competent authority) or officers of GST, as the case may be, appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government (or the State Government) under this section; (xxxvii) provide for the manner of provisional attachment of property under section 58; (x ..... X X X X Extracts X X X X X X X X Extracts X X X X
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