GST
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Act & Rules
CGST Act, 2017
CGST Rules, 2017
IGST Act, 2017
IGST Rules, 2017
GST Compensation Act
UTGST Act
UTGST Rules
Notifications
CGST Notifications
CGST (Rate) Notifications
IGST Notifications
IGST (Rate) Notification
CGST Circulars
IGST Circulars
Orders
CGST Orders
CGST Removal Of Difficulty Orders
UTGST Removal Of Difficulty Orders
Forms
GST by Category
Gst Registration
Input Tax Credit
Composition Scheme
Refund
E Way Bill
Offences & Penalties
Articles
News
Company law
Companies Act, 2013
Notifications
Articles
Income Tax
Income Tax Act, 1961
Notifications
Articles
News
Accounting
Indian Accounting Standards (Ind AS)
Accounting Standards (AS)
Cost Accounting Standards
ICDS
Articles
Auditing
Standards on Auditing (SA)
Cost Auditing Standards
Secretarial Standards
CS Auditing Standards
HSN Codes
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GST
Act & Rules
CGST Act, 2017
CGST Rules, 2017
IGST Act, 2017
IGST Rules, 2017
GST Compensation Act
UTGST Act
UTGST Rules
Notifications
CGST Notifications
CGST (Rate) Notifications
IGST Notifications
IGST (Rate) Notification
CGST Circulars
IGST Circulars
Orders
CGST Orders
CGST Removal Of Difficulty Orders
UTGST Removal Of Difficulty Orders
Forms
GST by Category
Gst Registration
Input Tax Credit
Composition Scheme
Refund
E Way Bill
Offences & Penalties
Articles
News
Company law
Companies Act, 2013
Notifications
Articles
Income Tax
Income Tax Act, 1961
Notifications
Articles
News
Accounting
Indian Accounting Standards (Ind AS)
Accounting Standards (AS)
Cost Accounting Standards
ICDS
Articles
Auditing
Standards on Auditing (SA)
Cost Auditing Standards
Secretarial Standards
CS Auditing Standards
HSN Codes
Central Goods and Service Tax Rules, 2017 (CGST Rules)
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GST
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Banking
Indian Acts
Section Wise
Chapter Wise
Rule 1
Short Title, Extent and Commencement
Rule 2
Definitions
Rule 3
Intimation for Composition Levy
Rule 4
Effective Date for Composition Levy
Rule 6
Validity of composition levy
Rule 7
Rate of Tax of the Composition Levy
Rule 8
Application for registration
Rule 9
Verification of the application and approval
Rule 10
Issue of registration certificate
Rule 10A
Furnishing of bank account details
Rule 11
Separate registration for multiple places of business within a State or a Union Territory
Rule 12
Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13
Grant of registration to non-resident taxable person
Rule 14
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15
Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16
Suo moto registration
Rule 17
Assignment of unique identity number to certain special entities
Rule 18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19
Amendment of registration
Rule 20
Application for cancellation of registration
Rule 21
Registration to be cancelled in certain cases
Rule 22
Cancellation of registration
Rule 23
Revocation of cancellation of registration
Rule 24
Migration of persons registered under the existing law
Rule 25
Physical verification of business premises in certain cases
Rule 26
Method of authentication
Rule 27
Value of Supply of Goods or Services where the Consideration Is not wholly in Money
Rule 28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
Rule 29
Value of Supply of Goods made or Received through an Agent
Rule 30
Value of Supply of Goods br Services or both based on Cost
Rule 31
Residual method for determination of value of supply of goods or services or both
Rule 31A
Value of supply in case of lottery, betting, gambling and horse racing
Rule 32
Determination of value in respect of certain supplies
Rule 32A
Value of supply in cases where Kerala Flood Cess is applicable
Rule 33
Value of Supply of Services in Case of Pure Agent
Rule 34
Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35
Value of Supply Inclusive of Integrated Tax Central Tax State Tax Union Territory Tax
Rule 36
Documentary requirements and conditions for claiming input tax credit
Rule 37
Reversal of input tax credit in the case of non-payment of consideration
Rule 38
Claim of credit by a banking company or a financial institution
Rule 39
Procedure for distribution of input tax credit by input service distributor
Rule 40
Manner of claiming credit in special circumstances
Rule 41
Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
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 credit under special circumstances
Rule 44A
Manner of Reversal of Credit of Additional Duty of Customs in respect of Gold Dore Bar
Rule 45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Rule 46
Tax invoice
Rule 46A
Invoice-Cum-Bill of Supply
Rule 47
Time limit for issuing tax invoice
Rule 48
Manner of Issuing 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
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
Rule 59
Form and manner of furnishing details of outward supplies
Rule 60
Form and manner of ascertaining details of Inward supplies
Rule 61
Form and manner of submission of monthly return
Rule 61A
Manner of Opting for Furnishing Quarterly Return
Rule 62
Form and manner of submission of quarterly return by the composition supplier
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 Online Information and Database Access Or Retrieval 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
Rule 67
Form and Manner of Submission of Statement of Supplies Through an E- Commerce Operator
Rule 67A
Manner of Furnishing of Return or Details of Outward Supplies by Short Messaging Service Facility
Rule 68
Notice to non-filers of returns
Rule 69
Matching of claim of input tax credit
Rule 70
Final Acceptance of Input Tax Credit and Communication Thereof
Rule 71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72
Claim of Input Tax Credit on the Same Invoice more than Once
Rule 73
Matching of claim of reduction in the output tax liability
Rule 74
Final acceptance of reduction in output tax liability and communication thereof
Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76
Claim of reduction in output tax liability more than once
Rule 77
Refund of interest paid on reclaim of reversals
Rule 78
Matching of details furnished by the e-commerce operator with the details furnished by the supplier
Rule 79
Communication and Rectification of Discrepancy in Details Furnished by the E- Commerce Operator and the Supplier
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 Practitioner
Rule 83A
Examination of Goods and Services Tax Practitioners
Rule 83B
Surrender of Enrolment of Goods and Services Tax Practitioner
Rule 84
Conditions for Purposes of Appearance
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
Identification number for each transaction
Rule 88A
Order of Utilization of Input Tax Credit
Rule 89
Application for refund of tax, interest, penalty, fees or any other amount
Rule 90
Acknowledgement
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
Refund of Taxes to the Retail Outlets
Rule 96
Refund of Integrated tax paid on goods or services exported out of India
Rule 96A
Refund of integrated tax paid on export of goods or services under bond or letter of undertaking
Rule 96B
Recovery of Refund of Unutilised Input Tax Credit or Integrated Tax Paid on Export of Goods where Export Proceeds not Realised
Rule 97
Consumer Welfare Fund
Rule 97A
Manual Filing and Processing
Rule 98
Provisional Assessment
Rule 99
Scrutiny of Returns
Rule 100
Assessment in Certain Cases
Rule 101
Audit
Rule 102
Special Audit
Rule 103
Qualification and Appointment of Members of the Authority for Advance Ruling
Rule 104
Form and manner of application to the authority for advance ruling
Rule 105
Certification of Copies of Advance Rulings Pronounced by the Authority
Rule 106
Form and manner of appeal to the appellate authority for advance ruling
Rule 107
Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority
Rule 107A
Manual Filing and Processing
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 110
Appeal to the Appellate Tribunal
Rule 111
Application to the Appellate Tribunal
Rule 112
Production of Additional Evidence before the Appellate Authority or the Appellate Tribunal
Rule 113
Order of Appellate Authority or Appellate Tribunal
Rule 114
Appeal to the High Court
Rule 115
Demand Confirmed by the Court
Rule 116
Disqualification for Misconduct of An Authorised Representative
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 Clause (C) of Sub-Section (11) of Section 142
Rule 119
Declaration of Stock Held by a Principal and Job-Worker
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
Rule 122
Constitution of the authority
Rule 123
Constitution of the Standing Committee and Screening Committees
Rule 124
Appointment, Salary, Allowances and Other Terms and Conditions of Service of the Chairman and Members of the Authority
Rule 125
Secretary to the Authority
Rule 126
Power to Determine the Methodology and Procedure
Rule 127
Duties of the Authority
Rule 128
Examination of Application by the Standing Committee and Screening
Rule 129
Initiation and Conduct of Proceedings
Rule 130
Confidentiality of Information
Rule 131
Cooperation with Other Agencies or Statutory Authorities
Rule 132
Power to Summon Persons to Give Evidence and Produce Documents
Rule 133
Order of the Authority
Rule 134
Decision to be Taken by the Majority
Rule 135
Compliance by the Registered Person
Rule 136
Monitoring of the Order
Rule 137
Tenure of Authority
Rule 138
Information to be furnished prior to commencement of movement of goods and generation of E-way bill
Rule 138A
Documents and Devices to be Carried by a Person-In-Charge of a Conveyance
Rule 138B
Verification of Documents and Conveyances
Rule 138C
Inspection and Verification of Goods
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 139
Inspection, Search and Seizure
Rule 140
Bond and Security for Release of Seized Goods
Rule 141
Procedure in Respect of Seized Goods
Rule 142
Notice and Order for Demand of amounts Payable under the Act
Rule 142A
Procedure for Recovery of Dues under Existing Laws
Rule 143
Recovery by Deduction from any Money Owed
Rule 144
Recovery by Sale of Goods under the Control of Proper Officer
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
Rule 162
Procedure for Compounding of Offences
Chapter III - REGISTRATION
Rule 8
Application for registration
Rule 9
Verification of the application and approval
Rule 10
Issue of registration certificate
Rule 10A
Furnishing of bank account details
Rule 11
Separate registration for multiple places of business within a State or a Union Territory
Rule 12
Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13
Grant of registration to non-resident taxable person
Rule 14
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15
Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16
Suo moto registration
Rule 17
Assignment of unique identity number to certain special entities
Rule 18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19
Amendment of registration
Rule 20
Application for cancellation of registration
Rule 21
Registration to be cancelled in certain cases
Rule 22
Cancellation of registration
Rule 23
Revocation of cancellation of registration
Rule 24
Migration of persons registered under the existing law
Rule 25
Physical verification of business premises in certain cases
Rule 26
Method of authentication
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 X - REFUND
Rule 89
Application for refund of tax, interest, penalty, fees or any other amount
Rule 90
Acknowledgement
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
Refund of Taxes to the Retail Outlets
Rule 96
Refund of Integrated tax paid on goods or services exported out of India
Rule 96A
Refund of integrated tax paid on export of goods or services under bond or letter of undertaking
Rule 96B
Recovery of Refund of Unutilised Input Tax Credit or Integrated Tax Paid on Export of Goods where Export Proceeds not Realised
Rule 97
Consumer Welfare Fund
Rule 97A
Manual Filing and Processing
CHAPTER V - INPUT TAX CREDIT
Rule 36
Documentary requirements and conditions for claiming input tax credit
Rule 37
Reversal of input tax credit in the case of non-payment of consideration
Rule 38
Claim of credit by a banking company or a financial institution
Rule 39
Procedure for distribution of input tax credit by input service distributor
Rule 40
Manner of claiming credit in special circumstances
Rule 41
Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
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 credit under special circumstances
Rule 44A
Manner of Reversal of Credit of Additional Duty of Customs in respect of Gold Dore Bar
Rule 45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
CHAPTER XVIII - DEMANDS AND RECOVERY
Rule 142
Notice and Order for Demand of amounts Payable under the Act
Rule 142A
Procedure for Recovery of Dues under Existing Laws
Rule 143
Recovery by Deduction from any Money Owed
Rule 144
Recovery by Sale of Goods under the Control of Proper Officer
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
Rule 162
Procedure for Compounding of Offences
CHAPTER II - COMPOSITION LEVY
Rule 3
Intimation for Composition Levy
Rule 4
Effective Date for Composition Levy
Rule 6
Validity of composition levy
Rule 7
Rate of Tax of the Composition Levy
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
Identification number for each transaction
Rule 88A
Order of Utilization of Input Tax Credit
CHAPTER VIII - RETURNS
Rule 59
Form and manner of furnishing details of outward supplies
Rule 60
Form and manner of ascertaining details of Inward supplies
Rule 61
Form and manner of submission of monthly return
Rule 61A
Manner of Opting for Furnishing Quarterly Return
Rule 62
Form and manner of submission of quarterly return by the composition supplier
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 Online Information and Database Access Or Retrieval 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
Rule 67
Form and Manner of Submission of Statement of Supplies Through an E- Commerce Operator
Rule 67A
Manner of Furnishing of Return or Details of Outward Supplies by Short Messaging Service Facility
Rule 68
Notice to non-filers of returns
Rule 69
Matching of claim of input tax credit
Rule 70
Final Acceptance of Input Tax Credit and Communication Thereof
Rule 71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72
Claim of Input Tax Credit on the Same Invoice more than Once
Rule 73
Matching of claim of reduction in the output tax liability
Rule 74
Final acceptance of reduction in output tax liability and communication thereof
Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76
Claim of reduction in output tax liability more than once
Rule 77
Refund of interest paid on reclaim of reversals
Rule 78
Matching of details furnished by the e-commerce operator with the details furnished by the supplier
Rule 79
Communication and Rectification of Discrepancy in Details Furnished by the E- Commerce Operator and the Supplier
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 Practitioner
Rule 83A
Examination of Goods and Services Tax Practitioners
Rule 83B
Surrender of Enrolment of Goods and Services Tax Practitioner
Rule 84
Conditions for Purposes of Appearance
CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46
Tax invoice
Rule 46A
Invoice-Cum-Bill of Supply
Rule 47
Time limit for issuing tax invoice
Rule 48
Manner of Issuing 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 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 XVI - E-WAY BILL
Rule 138
Information to be furnished prior to commencement of movement of goods and generation of E-way bill
Rule 138A
Documents and Devices to be Carried by a Person-In-Charge of a Conveyance
Rule 138B
Verification of Documents and Conveyances
Rule 138C
Inspection and Verification of Goods
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
CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY
Rule 27
Value of Supply of Goods or Services where the Consideration Is not wholly in Money
Rule 28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
Rule 29
Value of Supply of Goods made or Received through an Agent
Rule 30
Value of Supply of Goods br Services or both based on Cost
Rule 31
Residual method for determination of value of supply of goods or services or both
Rule 31A
Value of supply in case of lottery, betting, gambling and horse racing
Rule 32
Determination of value in respect of certain supplies
Rule 32A
Value of supply in cases where Kerala Flood Cess is applicable
Rule 33
Value of Supply of Services in Case of Pure Agent
Rule 34
Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35
Value of Supply Inclusive of Integrated Tax Central Tax State Tax Union Territory Tax
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 110
Appeal to the Appellate Tribunal
Rule 111
Application to the Appellate Tribunal
Rule 112
Production of Additional Evidence before the Appellate Authority or the Appellate Tribunal
Rule 113
Order of Appellate Authority or Appellate 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 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 I - PRELIMINARY
Rule 1
Short Title, Extent and Commencement
Rule 2
Definitions
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 Clause (C) of Sub-Section (11) of Section 142
Rule 119
Declaration of Stock Held by a Principal and Job-Worker
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 authority
Rule 123
Constitution of the Standing Committee and Screening Committees
Rule 124
Appointment, Salary, Allowances and Other Terms and Conditions of Service of the Chairman and Members of the Authority
Rule 125
Secretary to the Authority
Rule 126
Power to Determine the Methodology and Procedure
Rule 127
Duties of the Authority
Rule 128
Examination of Application by the Standing Committee and Screening
Rule 129
Initiation and Conduct of Proceedings
Rule 130
Confidentiality of Information
Rule 131
Cooperation with Other Agencies or Statutory Authorities
Rule 132
Power to Summon Persons to Give Evidence and Produce Documents
Rule 133
Order of the Authority
Rule 134
Decision to be Taken by the Majority
Rule 135
Compliance by the Registered Person
Rule 136
Monitoring of the Order
Rule 137
Tenure of Authority
CHAPTER XII - MISCELLANEOUS
Rule 103
Qualification and Appointment of Members of the Authority for Advance Ruling
Rule 104
Form and manner of application to the authority for advance ruling
Rule 105
Certification of Copies of Advance Rulings Pronounced by the Authority
Rule 106
Form and manner of appeal to the appellate authority for advance ruling
Rule 107
Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority
Rule 107A
Manual Filing and Processing