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CGST Rules – Central Goods and Services Tax Rules, 2017
CGST Rules – Central Goods and Services Tax Rules, 2017
Table of Contents
CHAPTER I – PRELIMINARY
Rule 1
–
Short title, extent and commencement
Rule 2
–
Definitions
CHAPTER II – COMPOSITION LEVY
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
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 10B – Aadhaar authentication for registered person
Rule 11
–
Separate registration for multiple business verticals 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
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 or 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 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 37A – Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
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 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 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 VIII – RETURNS
Rule 59
–
Form and manner of furnishing details of outward supplies
Rule 60
–
Form and manner of furnishing 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 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
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 supplies and that reported in return
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 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 XII – ADVANCE RULING
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
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 109C – Withdrawal of Appeal
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 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 XVI – E-WAY
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 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 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 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 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 instalments
Rule 159
–
Provisional attachment of property
Rule 160
–
Recovery from company in liquidation
Rule 161
–
Continuation of certain recovery proceedings
CHAPTER XIX – OFFENCES AND PENALTIES
Rule 162
–
Procedure for compounding of offences
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