| Chapter/ Rule/ Particulars |
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-
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| Chapter – I: Preliminary |
| Rule 1 : Short title and Commencement |
| Rule 2 : Definitions |
Chapter – II: Composition Rules Levy |
| Rule 3 : Intimation for Composition Levy |
| Rule 4 : Effective Date for Composition Levy |
| Rule 5 : Conditions and Restrictions for Composition Levy |
| Rule 6 : Validity of Composition Levy |
| Rule 7 : Tax Rate under Composition Levy |
| Chapter – III: Registration |
| Rule 8 : Application for Registration |
| Rule 9 : Verification and Approval of Application for Registration |
| Rule 10 : Issue of Registration Certificate |
| Rule 10A: Furnishing of Bank Account Details after Registration |
| Rule 10B: Aadhaar authentication for registered person |
| Rule 11 : Separate registration for multiple places of business within a State/ UT |
| Rule 12 : Registration of Persons required to deduct TDS/ TCS |
| Rule 13 : Registration of Non-resident Taxable Person |
| Rule 14 : Registration of OIDAR Services Provider |
| Rule 15 : Extension of Operation Period (Casual/ Non-resident Taxable Person) |
| Rule 16 : Suo-moto/ Temporary Registration |
| Rule 17 : Assignment of Unique Identity Number (UIN) to certain Special Entities |
| Rule 18 : Display of Registration Certificate and GSTIN |
| Rule 19 : Amendment of Registration |
| Rule 20 : Application for Cancellation of Registration |
| Rule 21 : Registration liable to Cancellation in Certain Cases |
| Rule 21A : Suspension of GST Registration |
| Rule 22 : Cancellation of Registration |
| Rule 23 : Revocation of Cancellation of Registration |
| Rule 24 : Migration/ Enrollment of Taxpayers Registered under the Existing Law |
| Rule 25 : Physical Verification of Business Premises in Certain Cases |
| Rule 26 : Methods of Authentication/ Verification of e-filed documents |
| Chapter IV- Determination of Value of Supply |
| Rule 27 : Value of Supply of Goods or Services (Consideration not wholly in Money) |
| Rule 28 : Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent) |
| Rule 29 : Value of Supply of Goods through an Agent |
| Rule 30 : Value of Supply of Goods/ Services based on Cost |
| Rule 31 : Residual Method for Determination of Value of Supply of Goods/ Services |
| Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing |
| Rule 31B: Value of supply in case of online gaming including money gaming |
| Rule 31C: Value of supply of actionable claims in case of casino |
| Rule 32: Determination of Value in respect of Certain Supplies |
| Rule 32A: Value of supply where Kerala Flood Cess is applicable |
| Rule 33 : Value of Supply of Services in case of pure Agent |
| Rule 34 : Foreign Exchange Rate for Determination of Value |
| Rule 35 : Value of Supply inclusive of IGST, CGST, UTGST, SGST |
| Chapter V – Input Tax Credit |
| Rule 36 : Documentary Requirements for claiming ITC |
| Rule 37 : Reversal of ITC (Non-payment of Consideration) |
| Rule 37A: ITC Reversal for non-payment of tax by supplier and re-availment |
| Rule 38 : Claim of ITC by Banks/ Financial Institutions |
| Rule 39 : Procedure for Distribution of ITC by ISD |
| Rule 40 : Manner of Claiming ITC in Special Circumstances |
| Rule 41 : Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business |
| Rule 41A : Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT |
| Rule 42 : Manner of Determination of Input Tax Credit in respect of Inputs or Input Services and Reversal thereof |
| Rule 43 : Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain Cases |
| Rule 44 : Manner of Reversal of ITC under Special Circumstances |
| Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar |
| Rule 45 : Restrictions on Inputs/ Capital Goods sent for Job Work |
| Chapter VI – Tax Invoice, Credit and Debit Notes |
| Rule 46 : Tax Invoice |
| Rule 46A : Invoice cu-m Bill of supply |
| Rule 47 : Time Limit for Issuing Tax Invoice |
| Rule 48 : Manner of Issuing Tax Invoice |
| Rule 49 : Bill of Supply |
| Rule 50 : Receipt Voucher |
| Rule 51 : Refund Voucher |
| Rule 52 : Payment Voucher |
| Rule 53 : Revised Tax Invoice and Credit or Debit Notes |
| Rule 54 : Tax Invoice in Special Cases |
| Rule 55 : Transportation of Goods without issue of Invoice |
| Rule 55A : Tax Invoice or bill of supply to accompany transport of goods |
| Chapter VII – Accounts and Records |
| Rule 56 : Maintenance of Accounts by Registered Persons |
| Rule 57 : Generation and Maintenance of Electronic Records |
| Rule 58 : Records to be Maintained by Owner or Operator of Godown or Warehouse and Transporters |
| Chapter VIII – Returns |
| Rule 59 : Form and Manner of Furnishing Details of Outward Supplies |
| Rule 60 : Form and Manner of Furnishing Details of Inward Supplies |
| Rule 61 : Form and Manner of furnishing of return |
| Rule 61A : Manner of opting for furnishing quarterly return |
| Rule 62 : Form and manner of submission of statement and return |
| Rule 63 : Form and Manner of Submission of Return by Non-resident Taxable Person |
| Rule 64 : Form and Manner of Submission of Return by Persons Providing OIDAR Services |
| Rule 65 : Form and Manner of Submission of Return by an Input Service Distributor |
| Rule 66 : Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS) |
| Rule 67 : Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator |
| Rule 67A : Manner of furnishing of return by SMS facility |
| Rule 68 : Notice to Non-filers of Returns |
| Rule 69 : Matching of Claim of Input Tax Credit (OMITTED) |
| Rule 70 : Final Acceptance of Input Tax Credit and Communication thereof (OMITTED) |
| Rule 71 : Communication and Rectification of Discrepancy in ITC Claim/ Reversal thereof (OMITTED) |
| Rule 72 : Claim of Input Tax Credit on the same Invoice more than Once (OMITTED) |
| Rule 73 : Matching of Claim of Reduction in the Output Tax Liability (OMITTED) |
| Rule 74 : Final Acceptance of Reduction in Output Tax Liability and Communication thereof (OMITTED) |
| Rule 75 : Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction (OMITTED) |
| Rule 76 : Claim of Reduction in Output Tax Liability more than Once (OMITTED) |
| Rule 77 : Refund of Interest Paid on Reclaim of Reversals (OMITTED) |
| Rule 78 : Matching of Details furnished by e-Commerce Operator/ Supplier |
| Rule 79 : Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ Supplier (OMITTED) |
| Rule 80 : Annual Return |
| Rule 81 : Final Return |
| Rule 82 : Details of Inward Supplies of Persons having Unique Identity Number |
| Rule 83 : Provisions relating to a Goods and Services Tax (GST) Practitioner |
| Rule 83A : GSTP Examination Procedure |
| Rule 83B : Surrender of GSTP Enrollment |
| Rule 84 : Conditions for Purposes of Appearance by GST Practitioner |
| Chapter IX – Payment of Tax |
| Rule 85 : Electronic Liability Register |
| Rule 86 : Electronic Credit Ledger |
| Rule 86A : Conditions of use of amount available in electronic credit ledger |
| Rule 86B : Restrictions on use of amount available in electronic credit ledger |
| Rule 87 : Electronic Cash Ledger |
| Rule 88 : Unique Identification Number (UIN) for each Transaction |
| Rule 88A : Order of utilization of input tax credit (ITC) |
| Rule 88B: Manner of calculating interest on delayed payment of tax |
| Rule 88C: Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B |
| Rule 88D: Manner of Dealing with ITC Differences of GSTR-2B & 3B |
| Chapter X – Refund |
| Rule 89 : Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount |
| Rule 90 : Acknowledgement for Refund Application |
| Rule 91 : Grant of Provisional Refund |
| Rule 92 : Order Sanctioning Refund |
| Rule 93 : Credit of the Amount of Rejected Refund Claim |
| Rule 94 : Order Sanctioning Interest on Delayed Refunds |
| Rule 95 : Refund of Tax to certain Persons |
| Rule 95A: Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists (OMITTED) |
| Rule 96 : Refund of IGST on Exported Goods or Services |
| Rule 96A : Export of goods or services under bond or Letter of Undertaking |
| Rule 96B : Recovery of refunded unutilised ITC/ IGST where export proceeds not realised |
| Rule 96C: Bank Account for credit of refund |
| Rule 97 : Consumer Welfare Fund |
| Rule 97A : Manual filing and processing |
| Chapter XI – Assessment and Audit |
| Rule 98 : Provisional Assessment |
| Rule 99 : Scrutiny of Returns |
| Rule 100 : Assessment in Certain Cases |
| Rule 101 : Audit |
| Rule 102 : Special Audit |
| Chapter XII – Advance Ruling |
| Rule 103 : Qualification and Appointment of Members of the AAR |
| Rule 104 : Form and Manner of Application to the AAR |
| Rule 105 : Certification of Copies of Advance Rulings Pronounced by the AAR |
| Rule 106 : Form and Manner of Appeal to the AAAR |
| Rule 107 : Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR) |
| Rule 107A : Manual filing and processing |
| Chapter XIII – Appeals and Revision |
| Rule 108 : Appeal to the Appellate Authority |
| Rule 109 : Application to the Appellate Authority |
| Rule 109A : Appointment of Appellate Authority |
| Rule 109B : Notice to person and order of revisional authority in case of revision |
| Rule 109C: Withdrawal of Appeal |
| Rule 110 : Appeal to the Appellate Tribunal |
| Rule 111 : Application to the Appellate Tribunal |
| Rule 112 : Production of Additional Evidence before the Appellate Authority/ Tribunal |
| Rule 113 : Order of Appellate Authority/ Tribunal |
| Rule 114 : Appeal to the High Court |
| Rule 115 : Demand Confirmed by the Court |
| Rule 116 : Disqualification for Misconduct of an Authorised Representative |
| Chapter XIV – Transitional Provisions |
| Rule 117 : Tax or Duty Credit Carried Forward under any Existing Law or on Goods Held in Stock on the Appointed Day |
| Rule 118 : Declaration to be made under Section 142(11)(c) |
| Rule 119 : Declaration of Stock held by a Principal and Agent |
| Rule 120 : Details of Goods sent on Approval Basis |
| Rule 120A : Revision of declaration in FORM GST TRAN-1 |
| Rule 121 : Recovery of Credit wrongly Availed |
| Chapter XV – Anti-Profiteering |
| Rule 122 : Constitution of the Anti-Profiteering Authority (OMITTED) |
| Rule 123 : Constitution of the Standing Committee and Screening Committees (Anti-Profiteering) |
| Rule 124 : Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority (OMITTED) |
| Rule 125 : Secretary to the Anti-Profiteering Authority (OMITTED) |
| Rule 126 : Power to Determine the Methodology and Procedure (Anti-Profiteering) |
| Rule 127 : Functions of the Authority (Anti-Profiteering) |
| Rule 128 : Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering) |
| Rule 129 : Initiation and Conduct of Proceedings (Anti-Profiteering) |
| Rule 130 : Confidentiality of Information (Anti-Profiteering) |
| Rule 131 : Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering) |
| Rule 132 : Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering) |
| Rule 133 : Order of the Authority (Anti-Profiteering) |
| Rule 134 : Decision to be taken by the Majority (Anti-Profiteering) (OMITTED) |
| Rule 135 : Compliance by the Registered Person (Anti-Profiteering) |
| Rule 136 : Monitoring of the Order (Anti-Profiteering) |
| Rule 137 : Tenure of Authority (Anti-Profiteering) (OMITTED) |
| Explanation to Chapter XV |
| Chapter XVI – E-way Rules |
| Rule 138 : Generation of e-way Bill for Movement of Goods |
| Rule 138A : Documents/ Devices to be carried in a Conveyance |
| Rule 138B : Verification of Documents and conveyances (e-way Bill) |
| Rule 138C : Inspection and Verification of Goods (e-way Bill) |
| Rule 138D : Facility for uploading information regarding detention of vehicle |
| Rule 138E : Restriction on furnishing of information in PART A of FORM GST EWB 01 |
| Rule 138F: Intra-State movement of Gold, Precious Stones, etc. |
| Explanation to Chapter XVI |
| Chapter XVII – INSPECTION, SEARCH AND SEIZURE |
| Rule 139 : Inspection, Search and Seizure |
| Rule 140 : Bond and Security for Release of Seized Goods |
| Rule 141 : Procedure in respect of Seized Goods |
| Chapter XVIII – DEMANDS AND RECOVERY |
| Rule 142 : Notice and Order for Demand under the Act |
| Rule 142A : Procedure for recovery of dues under existing laws |
| Rule 142B: Intimation of Amounts Recoverable u/s 79 (DRC-01D) |
| Rule 143 : Recovery by Deduction from any Money Owed |
| Rule 144 : Recovery by Sale of Goods under the Control of Proper Officer |
| Rule 144A: Recovery of penalty by sale of goods or conveyance detained or seized in transit |
| Rule 145 : Recovery from a Third Person |
| Rule 146 : Recovery through Execution of a Decree, etc. |
| Rule 147 : Recovery by Sale of Movable or Immovable Property |
| Rule 148 : Prohibition against Bidding or Purchase by Officer |
| Rule 149 : Prohibition against Sale on Holidays |
| Rule 150 : Assistance by Police |
| Rule 151 : Attachment of Debts and Shares, etc. |
| Rule 152 : Attachment of Property in Custody of Courts or Public Officer |
| Rule 153 : Attachment of Interest in Partnership |
| Rule 154 : Disposal of Proceeds of Sale of Goods and Movable or Immovable Property |
| Rule 155 : Recovery through Land Revenue Authority |
| Rule 156 : Recovery through Court |
| Rule 157 : Recovery from Surety |
| Rule 158 : Payment of Tax and Other Amounts in Installments |
| Rule 159 : Provisional Attachment of Property |
| Rule 160 : Recovery from Company in Liquidation |
| Rule 161 : Continuation of certain Recovery Proceedings |
| Chapter XIX – OFFENCES AND PENALTIES |
| Rule 162 : Procedure for Compounding of Offences |
| Rule 163: Consent-based Sharing of Taxpayer’s Information |
| GST Forms |
