Rules
- 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 9A: Grant of registration electronically
- 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 [or to a person supplying online money gaming from a place outside India to a person in India]
- Rule 14A: Option for taxpayers having monthly output tax liability below threshold limit
- Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person
- 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 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
- 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 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 value
- Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
- 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
- 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 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
- 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
- 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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
- 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
- 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
- Rule 88D: Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
- 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 95B: Refund of tax paid on inward supplies of goods received by Canteen Stores Department
- 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
- 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 Authority
- 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 the Appellate Tribunal
- Rule 110A: 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 Appellate Tribunal
- 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 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
- 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 Chairman and Members of the Authority [Omitted]
- 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: Tenure of Authority [Omitted]
- 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
- Rule 138F: Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
- 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 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 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
- 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 respect of demands issued under section 73
Chapters
- Chapter I: Preliminary
- Chapter II: Composition Levy
- Chapter III: Registration
- Chapter IV: Determination of Value of Supply
- Chapter V: Input Tax Credit
- Chapter VI: TAX INVOICE, CREDIT AND DEBIT NOTES
- Chapter VII: Accounts and Records
- Chapter VIII: Returns
- Chapter IX: Payment of Tax
- Chapter X: Refund
- Chapter XI: ASSESSMENT AND AUDIT
- Chapter XII: Advance Ruling
- Chapter XIII: Appeals and Revision
- Chapter XIV: Transitional Provisions
- Chapter XV: Anti - Profiteering
- Chapter XVI: E-Way Rules
- Chapter XVII: Inspection, Search and Seizure
- Chapter XVIII: DEMANDS AND RECOVERY
- Chapter XIX: Offences and Penalties
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