No. | Title |
Rule – 01 | Short title, extent and commencement |
Rule – 02 | Definitions |
Rule – 03 | Cenvat Credit |
Rule – 04 | Conditions for allowing CENVAT credit |
Rule – 05 | Refund of CENVAT credit |
Rule – 05A | Refund of CENVAT credit to units in specified areas |
Rule – 05B | Refund of CENVAT credit to service providers providing services taxed on reverse charge basis.- |
Rule – 06 | Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services |
Rule – 07 | Manner of distribution of credit by input service distributor |
Rule – 07A | Distribution of credit on inputs by the office or any other premises of output service provider |
Rule – 07b | Distribution of credit on inputs by warehouse of manufacturer |
Rule – 08 | Storage of input outside the factory of the manufacturer |
Rule – 09 | Documents and Accounts |
Rule – 09A | Information relating to principal inputs |
Rule – 10 | Transfer of CENVAT credit |
Rule – 10A | Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act |
Rule – 11 | Transitional Provisions |
Rule – 12 | Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim |
Rule – 12A | Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following procedure shall apply to a large taxpayer, |
Rule – 12AAA | Power to impose restrictions in certain types of cases |
Rule – 13 | Power of Central Government to notify goods for deemed CENVAT credit |
Rule – 14 | Recovery of CENVAT credit wrongly taken or erroneously refunded |
Rule – 15 | Confiscation and penalty |
Rule – 15A | General penalty |
Rule – 16 | Supplementary provision |
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