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Last updated on: September 24, 2024
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The Central Goods & Services Tax Rules, 2017

IndexSubject
Rule 95ARefund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist [Omitted]2023-07-26 15:40:55
Rule 138DFacility for uploading information regarding detention of vehicle2023-07-26 14:08:00
Rule 109CWithdrawal of Appeal2023-07-26 12:58:03
Rule 109BNotice to person and order of revisional authority in case of revision2023-07-26 12:43:34
Rule 88CManner of dealing with difference in liability reported in statement of outward supplies and that reported in return2023-07-26 11:42:47
Rule 88BManner of calculating interest on delayed payment of tax2023-07-26 11:38:04
Rule 41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory2023-07-25 11:09:42
Rule 32Determination of value in respect of certain supplies2023-07-13 09:32:23
Rule 21ASuspension of registration2023-07-12 14:54:04
Rule 144ARecovery of penalty by sale of goods or conveyance detained or seized in transit2022-01-12 16:53:24
Rule 96CBank Account for credit of refund2022-01-12 16:37:06
Rule 10BAadhaar authentication for registered person2022-01-12 16:29:35
Rule 10AFurnishing of Bank Account Details2022-01-12 16:18:27
Rule 83Provisions relating to a goods and services tax practitioner2021-05-14 02:21:19
Rule 96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised2021-05-14 02:14:12
Rule 142AProcedure for recovery of dues under existing laws2021-05-14 01:42:23
Rule 138ERestriction on furnishing of information in PART A of FORM GST EWB-012021-05-14 01:24:00
Rule 88AOrder of utilization of input tax credit2021-04-08 14:11:59
Rule 83BSurrender of enrolment of goods and services tax practitioner2021-04-08 14:05:38
Rule 67AManner of furnishing of return or details of outward supplies by short messaging service facility2021-04-08 12:57:42
Rule 61AManner of opting for furnishing quarterly return2021-04-08 12:36:22
Rule 46AInvoice-cum-bill of supply2021-04-08 12:00:13
Rule 86AConditions of use of amount available in electronic credit ledger2021-01-22 12:49:10
Rule 86BRestrictions on use of amount available in electronic credit ledger2021-01-21 12:16:24
Rule 162Procedure for compounding of offences2017-11-28 10:53:06
Rule 161Continuation of certain recovery proceedings2017-11-28 10:53:01
Rule 160Recovery from company in liquidation2017-11-28 10:52:59
Rule 159Provisional attachment of property2017-11-28 10:52:51
Rule 158Payment of tax and other amounts in instalments2017-11-28 10:52:50
Rule 157Recovery from surety2017-11-28 10:52:49
Rule 156Recovery through court2017-11-28 10:52:48
Rule 155Recovery through land revenue authority2017-11-28 10:52:43
Rule 154Disposal of proceeds of sale of goods or conveyance and movable or immovable property2017-11-28 10:52:41
Rule 153Attachment of interest in partnership2017-11-28 10:52:40
Rule 152Attachment of property in custody of courts or Public Officer2017-11-28 10:52:38
Rule 151Attachment of debts and shares, etc.2017-11-28 10:52:36
Rule 150Assistance by police2017-11-28 10:52:33
Rule 149Prohibition against sale on holidays2017-11-28 10:52:32
Rule 148Prohibition against bidding or purchase by officer2017-11-28 10:52:29
Rule 147Recovery by sale of movable or immovable property2017-11-28 10:52:19
Rule 146Recovery through execution of a decree, etc.2017-11-28 10:52:16
Rule 145Recovery from a third person2017-11-28 10:52:13
Rule 144Recovery by sale of goods under the control of proper officer2017-11-28 10:52:11
Rule 143Recovery by deduction from any money owed2017-11-28 10:52:10
Rule 142Notice and order for demand of amounts payable under the Act2017-11-28 10:52:08
Rule 141Procedure in respect of seized goods2017-11-28 10:52:05
Rule 140Bond and security for release of seized goods2017-11-28 10:52:03
Rule 139Inspection, search and seizure2017-11-28 10:52:01
Rule 138CInspection and verification of goods2017-11-28 10:51:58
Rule 138BVerification of documents and conveyances2017-11-28 10:51:55
Rule 138ADouments and devices to be carried by a person-in-charge of a conveyance2017-11-28 10:51:39
Rule 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill2017-11-28 10:51:38
Rule 137Tenure of Authority [Omitted]2017-11-28 10:51:29
Rule 136Monitoring of the order2017-11-28 10:51:24
Rule 135Compliance by the registered person2017-11-28 10:51:22
Rule 134Decision to be taken by the majority [Omitted]2017-11-28 10:51:18
Rule 133Order of the Authority2017-11-28 10:51:16
Rule 132Power to summon persons to give evidence and produce documents2017-11-28 10:51:14
Rule 131Cooperation with other agencies or statutory authorities2017-11-28 10:51:13
Rule 130Confidentiality of information2017-11-28 10:51:10
Rule 129Initiation and conduct of proceedings2017-11-28 10:51:08
Rule 128Examination of application by the Standing Committee and Screening Committee2017-11-28 10:51:06
Rule 127Functions of the Authority2017-11-28 10:51:05
Rule 126Power to determine the methodology and procedure2017-11-28 10:50:44
Rule 125Secretary to the Authority [Omitted]2017-11-28 10:50:43
Rule 124Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority [Omitted]2017-11-28 10:50:41
Rule 123Constitution of the Standing Committee and Screening Committees2017-11-28 10:50:40
Rule 122Constitution of the Authority [Omitted]2017-11-28 10:50:38
Rule 121Recovery of credit wrongly availed2017-11-28 10:50:37
Rule 120Details of goods sent on approval basis2017-11-28 10:50:34
Rule 120ARevision of declaration in FORM GST TRAN-12017-11-28 10:50:34
Rule 119Declaration of stock held by a principal and job-worker2017-11-28 10:50:32
Rule 118Declaration to be made under clause (c) of sub-section (11) of section 1422017-11-28 10:50:31
Rule 117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day2017-11-28 10:50:23
Rule 116Disqualification for misconduct of an authorised representative2017-11-28 10:50:18
Rule 115Demand confirmed by the Court2017-11-28 10:50:16
Rule 114Appeal to the High Court2017-11-28 10:50:14
Rule 113Order of Appellate Authority or Appellate Tribunal2017-11-28 10:50:13
Rule 112Production of additional evidence before the Appellate Authority or the Appellate Tribunal2017-11-28 10:50:11
Rule 111Application to the Appellate Tribunal2017-11-28 10:50:10
Rule 110Appeal to the Appellate Tribunal2017-11-28 10:50:08
Rule 109Application to the Appellate Authority2017-11-28 10:50:06
Rule 109AAppointment of Appellate Authority2017-11-28 10:50:06
Rule 108Appeal to the Appellate Authority2017-11-28 10:50:04
Rule 107Certification of copies of the advance rulings pronounced by the Appellate Authority2017-11-28 10:50:02
Rule 107AManual Filing and processing2017-11-28 10:50:02
Rule 106Form and manner of appeal to the Appellate Authority for Advance Ruling2017-11-28 10:50:00
Rule 105Certification of copies of advance rulings pronounced by the Authority2017-11-28 10:46:17
Rule 104Form and manner of application to the Authority for Advance Ruling2017-11-28 10:46:12
Rule 103Qualification and appointment of members of the Authority for Advance Ruling2017-11-28 10:45:59
Rule 102Special Audit2017-11-28 10:45:47
Rule 101Audit2017-11-28 10:45:46
Rule 100Assessment in certain cases2017-11-28 10:44:53
Rule 99Scrutiny of Returns2017-11-28 10:44:47
Rule 98Provisional Assessment2017-11-28 10:44:46
Rule 97AManual filing and processing2017-11-28 10:44:42
Rule 97Consumer Welfare Fund2017-11-28 10:44:41
Rule 96Refund of integrated tax paid on goods or services exported out of India2017-11-28 10:44:39
Rule 96AExport of goods or services under bond or Letter of Undertaking  2017-11-28 10:44:39
Rule 95Refund of tax to certain persons2017-11-28 10:44:38
Rule 94Order sanctioning interest on delayed refunds2017-11-28 10:44:37
Rule 93Credit of the amount of rejected refund claim2017-11-28 10:44:24
Rule 92Order sanctioning refund2017-11-28 10:44:23
Rule 91Grant of provisional refund2017-11-28 10:44:21
Rule 90Acknowledgement2017-11-28 10:44:19
Rule 89Application for refund of tax, interest, penalty, fees or any other amount2017-11-28 10:44:17
Rule 88Identification number for each transaction2017-11-28 10:44:11
Rule 87Electronic Cash Ledger2017-11-28 10:44:10
Rule 86Electronic Credit Ledger2017-11-28 10:44:09
Rule 85Electronic Liability Register2017-11-28 10:44:08
Rule 84Conditions for purposes of appearance2017-11-28 10:44:07
Rule 83AExamination of Goods and Services Tax Practitioners2017-11-28 10:44:06
Rule 82Details of inward supplies of persons having Unique Identity Number2017-11-28 10:44:04
Rule 81Final return2017-11-28 10:44:02
Rule 80Annual return2017-11-28 10:44:01
Rule 79Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier [Omitted]2017-11-28 10:44:00
Rule 78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier2017-11-28 10:43:59
Rule 77Refund of interest paid on reclaim of reversals [Omitted]2017-11-28 10:43:58
Rule 76Claim of reduction in output tax liability more than once [Omitted]2017-11-28 10:43:57
Rule 75Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction [Omitted]2017-11-28 10:43:55
Rule 74Final acceptance of reduction in output tax liability and communication thereof [Omitted]2017-11-28 10:43:54
Rule 73Matching of claim of reduction in the output tax liability [Omitted]2017-11-28 10:43:53
Rule 72Claim of input tax credit on the same invoice more than once [Omitted]2017-11-28 10:43:51
Rule 71Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit [Omitted]2017-11-28 10:43:50
Rule 70Final acceptance of input tax credit and communication thereof [Omitted]2017-11-28 10:43:49
Rule 69Matching of claim of input tax credit [Omitted]2017-11-28 10:43:47
Rule 68Notice to non-filers of returns2017-11-28 10:43:46
Rule 67Form and manner of submission of statement of supplies through an e-commerce operator2017-11-28 10:43:44
Rule 66Form and manner of submission of return by a person required to deduct tax at source2017-11-28 10:43:42
Rule 65Form and manner of submission of return by an Input Service Distributor2017-11-28 10:43:40
Rule 64Form and manner of submission of return by persons providing online information and database access or retrieval services2017-11-28 10:43:39
Rule 63Form and manner of submission of return by non-resident taxable person2017-11-28 10:43:23
Rule 62Form and manner of submission of statement and return2017-11-28 10:43:19
Rule 61Form and manner of furnishing of return2017-11-28 10:43:17
Rule 60Form and manner of ascertaining details of inward supplies2017-11-28 10:43:13
Rule 59Form and manner of furnishing details of outward supplies2017-11-28 10:43:12
Rule 58Records to be maintained by owner or operator of godown or warehouse and transporters2017-11-28 10:43:10
Rule 57Generation and maintenance of electronic records2017-11-28 10:43:08
Rule 56Maintenance of accounts by registered persons2017-11-28 10:43:07
Rule 55Transportation of goods without issue of invoice2017-11-28 10:43:06
Rule 55ATax invoice or bill of supply to accompany transport of goods2017-11-28 10:43:06
Rule 54Tax invoice in special cases2017-11-28 10:43:05
Rule 53Revised tax invoice and credit or debit notes2017-11-28 10:43:03
Rule 52Payment voucher2017-11-28 10:42:47
Rule 51Refund voucher2017-11-28 10:42:45
Rule 50Receipt voucher2017-11-28 10:42:38
Rule 49Bill of supply2017-11-28 10:42:35
Rule 48Manner of issuing invoice2017-11-28 10:42:32
Rule 47Time limit for issuing tax invoice2017-11-28 10:42:29
Rule 46Tax invoice2017-11-28 10:42:22
Rule 45Conditions and restrictions in respect of inputs and capital goods sent to the job worker2017-11-28 10:42:21
Rule 44AManner of reversal of credit of Additional duty of Customs in respect of Gold dore bar2017-11-28 10:42:20
Rule 44Manner of reversal of credit under special circumstances2017-11-28 10:42:19
Rule 43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases2017-11-28 10:42:18
Rule 42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2017-11-28 10:42:15
Rule 41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business2017-11-28 10:42:11
Rule 40Manner of claiming credit in special circumstances2017-11-28 10:42:09
Rule 39Procedure for distribution of input tax credit by Input Service Distributor2017-11-28 10:42:05
Rule 38Claim of credit by a banking company or a financial institution2017-11-28 10:42:02
Rule 37Reversal of input tax credit in the case of non-payment of consideration2017-11-28 10:42:00
Rule 36Documentary requirements and conditions for claiming input tax credit2017-11-28 10:41:59
Rule 35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax2017-11-28 10:41:49
Rule 34Rate of exchange of currency, other than Indian rupees, for determination of value2017-11-28 10:41:48
Rule 33Value of supply of services in case of pure agent2017-11-28 10:41:46
Rule 31Residual method for determination of value of supply of goods or services or both2017-11-28 10:41:28
Rule 31AValue of supply in case of lottery, betting gambling and horse racing2017-11-28 10:41:28
Rule 30Value of supply of goods or services or both based on cost2017-11-28 10:41:23
Rule 29Value of supply of goods made or received through an agent2017-11-28 10:41:11
Rule 28Value of supply of goods or services or both between distinct or related persons, other than through an agent2017-11-28 10:40:42
Rule 27Value of supply of goods or services where the consideration is not wholly in money2017-11-28 10:40:40
Rule 26Method of authentication2017-11-28 10:40:39
Rule 25Physical verification of business premises in certain cases2017-11-28 10:40:38
Rule 24Migration of persons registered under the existing law2017-11-28 10:40:36
Rule 23Revocation of cancellation of registration2017-11-28 10:40:13
Rule 22Cancellation of registration2017-11-28 10:40:11
Rule 21Registration to be cancelled in certain cases2017-11-28 10:39:57
Rule 20Application for cancellation of registration2017-11-28 10:39:54
Rule 19Amendment of registration2017-11-28 10:37:59
Rule 18Display of registration certificate and Goods and Services Tax Identification Number on the name board2017-11-28 10:37:16
Rule 17Assignment of Unique Identity Number to certain special entities2017-11-28 10:37:15
Rule 16Suo moto registration2017-11-28 10:37:14
Rule 15Extension in period of operation by casual taxable person and non-resident taxable person2017-11-28 10:37:10
Rule 14Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient2017-11-28 10:37:09
Rule 13Grant of registration to non-resident taxable person2017-11-28 10:35:59
Rule 12Grant of registration to persons required to deduct tax at source or to collect tax at source2017-11-28 10:35:36
Rule 11Separate registration for multiple places of business within a State or a Union territory2017-11-28 10:35:34
Rule 10Issue of registration certificate2017-11-28 10:35:33
Rule 9Verification of the application and approval2017-11-28 10:35:32
Rule 8Application for registration2017-11-28 10:35:28
Rule 7Rate of tax of the composition levy2017-11-28 10:30:16
Rule 6Validity of composition levy2017-11-28 10:29:56
Rule 5Conditions and restrictions for composition levy2017-11-28 10:26:10
Rule 4Effective date for composition levy2017-11-28 10:26:08
Rule 3Intimation for composition levy2017-11-28 10:26:05
Rule 2Definitions2017-11-28 10:25:57
Rule 1Short Title and Commencement2017-11-28 10:25:54
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