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Rule 28 of CGST Rules - Value of supply of goods or services or both between distinct or related persons, other than through an agent

Rule 27 of CGST Rules - Value of supply of goods or services where the consideration is not wholly in money

Composition scheme increased to Rs. 1 cr - Notification no. 46/2017

Section 44 of CGST Act, 2017 -Annual return

Section 43 of CGST Act, 2017 - Matching, reversal and reclaim of reduction in output tax liability
