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 |