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

Central Goods and Services Tax Rules, 2017

 
Chapter: I
PRELIMINARY
Rule 1 : Short title, Extent and Commencement
Rule 2 : Definitions
Chapter: II
COMPOSITION RULES
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 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 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 32 : Determination of value in respect of certain supplies
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 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 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
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 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 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 84 : Conditions for purposes of appearance
Chapter: IX
Payment of Tax
Rule 85 : Electronic Liability Register
Rule 86 : Electronic Credit Ledger
Rule 87 : Electronic Cash Ledger
Rule 88 : Identification number for each transaction
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 96 : Refund of integrated tax paid on goods exported out of India
Rule 96A : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Rule 97 : Consumer Welfare Fund.
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
Chapter: XIII
Appeals and Revision
Rule 108 : Appeal to the Appellate Authority
Rule 109 : Application to the Appellate Authority
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 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 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
Chapter: XVI
E-way Rules
Rule 138 : Information to be furnished prior to commencement of movement of goods and generation of e-way bill.

       ANNEXURE [(See rule 138 (14)] S. No. Chapter or Heading or Sub-heading or Tariff item ....
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
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 143 : Recovery by deduction from any money owed.
Rule 144 : Recovery by sale of goods under the control of proper officer.
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.
Forms
- : GST Forms
 
 
 
 
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Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply

Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

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Forum: Input tax credit

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Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

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TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability



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