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Sections & rules related to Section 2

Rule 11 - Separate registration for multiple places of business within a State or a Union Territory
CGST Rules, 2017

Rule 11 of CGST Rules, (1) Separate registration for multiple place of business shall be granted subject to the following conditions,

Rule 56 - Maintenance of accounts by registered persons
CGST Rules, 2017

CGST Rule 56, Every taxpayer shall keep and maintain a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount
CGST Rules, 2017

CGST Rule 89, (1) Any person claiming refund of any tax, interest, penalty, fees may file an application electronically in FORM GST RFD-01 through the common portal