CGST

• Rule 1

  Short Title 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 10B

  Aadhaar authentication for registered person

• Rule 11

  Separate registration for multiple places of business within a State or a Union...

• Rule 12

  Grant of registration to persons required to deduct tax at source or to collect...

• Rule 13

  Grant of registration to non-resident taxable person

• Rule 14

  Grant of registration to a person supplying online information and database acce...

• Rule 15

  Extension in period of operation by casual taxable person and non-resident taxab...

• Rule 16

  Suo moto registration

• Rule 16A

  Grant of temporary identification number

• Rule 17

  Assignment of Unique Identity Number to certain special entities

• Rule 18

  Display of registration certificate and Goods and Services Tax Identification Nu...

• 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 mo...

• Rule 28

  Value of supply of goods or services or both between distinct or related persons...

• Rule 29

  Value of supply of goods made or received through an agent

• Rule 30

  Value of supply of goods or services or both based on cost

• Rule 31

  Residual method for determination of value of supply of goods or services or bot...

• Rule 31 A

  Value of supply in case of lottery, betting, gambling and horse racing

• Rule 31B

  Value of supply in case of online gaming including online 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 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 val...

• Rule 35

  Value of supply inclusive of integrated tax, central tax, State tax, Union terri...

• 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 37A

  Reversal of input tax credit in the case of non-payment of tax by the supplier a...

• 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 busines...

• Rule 41A

  Transfer of credit on obtaining separate registration for multiple places of bus...

• Rule 42

  Manner of determination of input tax credit in respect of inputs or input servic...

• Rule 43

  Manner of determination of input tax credit in respect of capital goods and reve...

• 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 do...

• Rule 45

  Conditions and restrictions in respect of inputs and capital goods sent to the j...

• Rule 46

  Tax invoice

• Rule 46A

  Invoice-cum-bill of supply

• Rule 47

  Time limit for issuing tax invoice

• Rule 47A

  Time limit for issuing tax invoice in cases where recipient is required to issue...

• 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 transpo...

• 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 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 online information...

• 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 so...

• Rule 67

  Form and manner of submission of statement of supplies through an e-commerce ope...

• Rule 67A

  Manner of furnishing of return or details of outward supplies by short messaging...

• 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 claim of input tax credit and...

• 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...

• Rule 75

  Communication and rectification of discrepancy in reduction in output tax liabil...

• 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 the e-Commerce operator with the details furnis...

• Rule 79

  Communication and rectification of discrepancy in details furnished by the e-com...

• Rule 80

  Annual return

• Rule 81

  Final return

• Rule 82

  Details of inward supplies of persons having Unique Identity Number

• Rule 83B

  Surrender of enrolment of goods and services tax practitioner

• Rule 83

  Provisions relating to a goods and services tax practitioner

• Rule 83A

  Examination of Goods and Services Tax Practitioners

• Rule 84

  Conditions for purposes of appearance

• Rule 85

  Electronic Liability Register

• Rule 86

  Electronic Credit Ledger

• Rule 86B

  Restrictions on use of amount available in electronic credit ledger

• Rule 86A

  Conditions of 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 88B

  Manner of calculating interest on delayed payment of tax

• Rule 88C

  Manner of dealing with difference in liability reported in statement of outward...

• Rule 88D

  Manner of dealing with difference in input tax credit available in auto-generate...

• 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 96B

  Recovery of refund of unutilised input tax credit or integrated tax paid on expo...

• Rule 96C

  Bank Account for credit of refund

• Rule 95A

  Refund of taxes to the retail outlets established in departure area of an intern...

• Rule 95B

  Refund of tax paid on inward supplies of goods received by Canteen Stores Depart...

• Rule 96

  Refund of integrated tax paid on goods or services exported out of India

• Rule 96A

  Export of goods or services under bond or Letter of Undertaking

• 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 Autho...

• 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 109C

  Withdrawal of Appeal

• Rule 110

  Appeal to Appellate Tribunal

• Rule 110 A

  Procedure for the Appeals to be heard by a single Member Bench:

• Rule 111

  Application to the Appellate Tribunal.

• Rule 112

  Production of additional evidence before the Appellate Authority or the Appellat...

• Rule 113

  Order of Appellate Authority or Appellate Tribunal.

• Rule 113A

  Withdrawal of Appeal or Application filed before the 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 st...

• 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 [Omitted]

• Rule 123

  Constitution of the Standing Committee and Screening Committees

• Rule 124

  Appointment, salary, allowances and other terms and conditions of service of the...

• Rule 125

  Secretary to the Authority [Omitted]

• Rule 126

  Power to determine the methodology and procedure

• Rule 127

  Functions of the Authority

• Rule 128

  Examination of application by the Standing Committee and Screening Committee

• 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 [Omitted]

• Rule 135

  Compliance by the registered person

• Rule 136

  Monitoring of the order

• Rule 137

  Omitted

• Rule 138

  Information to be furnished prior to commencement of movement of goods and gener...

• Rule 138A

  Douments 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

  acility for uploading information regarding detention of vehicle

• Rule 138E

  acility for uploading information regarding detention of vehicle

• Rule 138F

  Information to be furnished in case of intra-State movement of gold, precious st...

• 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 142A

  Procedure for recovery of dues under existing laws

• Rule 142B

  Intimation of certain amounts liable to be recovered under section 79 of the Act

• 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 or conveyance and movable or immovable pro...

• 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 instalments

• 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

• Rule 163

  Consent based sharing of information

• Rule 164

  Procedure and conditions for closure of proceedings under section 128A in respec...