Central Goods and Service Tax Rules, 2017

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 5
Conditions and restrictions 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 21A
Suspension of registration

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