17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to .......

For clarification on various doubts related to treatment of sales promotion schemes under GST see Circular No. 92/11/2019-GST Central Tax dated 7 Mar, 2019

See

Section 16,

 

Section 18,

 

Rule 38,

 

Rule 39,

 

Rule 42,

 

Rule 43,

 

Section 35,

 

3. (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an in.......

See

Section 10,

 

Rule 8,

 

Rule 10,

 

Rule 24,

 

Rule 44,

 

GST TRAN-1,

 

GST REG-01,

 

GST ITC-03,

 

GST CMP-03,

 

GST CMP-02,

 

GST CMP-01,

 

Rule 4,

 

Rule 117,

 

16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charg.......

For notified rate of tax to be levied on specified firs intra-state supplies of gods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019 and Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019

For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019

For clarification on certain issues under GST laws see Circular No. 47/21/2018-GST Central Tax dated 8 Jun, 2018

For eligibility and conditions for Restriction in availment of input tax credit in terms of subrule (4) of rule 36 see Circular No. 123/42/2019-GST Central Tax dated 11 Nov, 2019

For eligibility & conditions for taxing -standard operating procedure to be followed by exporters see Circular No. 131/1/2020-GST Central Tax dated 23 Jan, 2020

See

Section 37,

 

Section 39,

 

Section 41,

 

Section 49,

 

Rule 36,

 

Rule 37,

 

Rule 43,

 

Rule 89,

 

Section 17,

 

Section 19,

 

Section 43A,

 

Rule 21,