Surrender of enrolment of goods and services tax practitioner

Conditions for purposes of appearance

Electronic Liability Register

Electronic Credit Ledger

Conditions of use of amount available in electronic credit ledger

Restrictions on use of amount available in electronic credit ledger.-

Electronic Cash Ledger.-

Identification number for each transaction

Order of utilization of input tax credit

Application for refund of tax, interest, penalty, fees or any other amount

Acknowledgement

Grant of provisional refund