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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List This

Central Goods and Services Tax Rules, 2017

Chapter: I
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
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 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 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
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
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 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 (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 reversal of claim of input tax credit (Omitted)
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 (Omitted)
Rule 75 : Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
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 furnished by the supplier
Rule 79 : Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
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
Chapter: X
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 established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist (Omitted)
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 96B : Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
Rule 96C : Bank Account for credit of refund
Rule 97 : Consumer Welfare Fund.
Rule 97A : Manual filing and processing
Chapter: XI
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 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 : 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
Rule 135 : Compliance by the registered perso
Rule 136 : Monitoring of the order
Rule 137 : Tenure of Authority
Explanation - XV : Explanation to Chapter: XV - Anti - Profiteering
Chapter: XVI
E-way Rules
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
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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