| THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 | |
| CHAPTER-I PRELIMINARY | |
| Rule-1 | Short title, extent and commencement. |
| Rule-2 | Definitions. |
| CHAPTER-II COMPOSITION | |
| 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. |
|
Rate of tax of the composition levy. |
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| 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 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 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 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 atsource. |
| Rule-67 | Form and manner of submission of statement of supplies through an e-commerce operator. |
| Rule-67A | Manner of furnishing of return 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-84 | Conditions for purposes of appearance. |
|
CHAPTER-IX PAYMENT OF TAX |
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| Rule-85 | Electronic Liability Register. |
| Rule-86 | Electronic Credit Ledger. |
| Rule-86 A | Conditions of use of amount available in electronic credit ledger.- |
| Rule-86 B | 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 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. |
| omit[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] |
| 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-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 |
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| 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 | 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 person. |
| 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 |
| 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. |
1. Amended Vide: Notification No. 07/2017-Central Tax, Dated 27/06/2017 [CGST (AMENDMENT) RULES, 2017]
2. Amended Vide: Notification No. 10/2017-Central Tax, Dated 28/06/2017 [CGST (SECOND AMENDMENT) RULES, 2017]
3. Amended Vide: Notification No. 15/2017-Central Tax, Dated 01/07/2017 [CGST (THIRD AMENDMENT) RULES, 2017]
4. Amended Vide: Notification No. 17/2017-Central Tax, Dated 27/07/2017 [CGST (FOURTH AMENDMENT) RULES, 2017]
5. Amended Vide: Notification No. 22/2017-Central Tax, dated 17/08/2017 [CGST (FIFTH AMENDMENT) RULES, 2017]
6. Amended Vide: Notification No. 27/2017-Central Tax, dated 30/08/2017 [CGST (SIXTH AMENDMENT) RULES, 2017]
7. Amended Vide: Notification No. 34/2017-Central Tax, dated 15/09/2017 [CGST (SEVENTH AMENDMENT) RULES, 2017]
8. Amended Vide: Notification No. 36/2017-Central Tax, dated 29/09/2017 [CGST (EIGHTH AMENDMENT) RULES, 2017]
9.Amended Vide: Notification No. 45/2017-Central Tax, dated 13/10/2017 [CGST (NINTH AMENDMENT) RULES, 2017]
10.Amended Vide: Notification No. 47/2017-Central Tax, dated 18/10/2017 [CGST (TENTH AMENDMENT) RULES, 2017 ]
11.Amended Vide: Notification No. 51/2017-Central Tax, dated 28/10/2017 [CGST (ELEVENTH AMENDMENT) RULES, 2017]
12 Amended Vide: Notification No. 55/2017-Central Tax, dated 15/11/2017 [CGST (TWELFTH AMENDMENT) RULES, 2017]
13 Amended Vide: Notification No. 70/2017-Central Tax dated 21/12/2017 [CGST (THIRTEENTH AMENDMENT) RULES, 2017]
14.Amended Vide: Notification No. 75/2017-Central Tax dated 29/12/2017 [CGST (FOURTEENTH AMENDMENT) RULES, 2017]
15 Amended Vide: Notification No. 03/2018-Central Tax dated 23/01/2018 [CGST (AMENDMENT) RULES, 2018]
16 Amended Vide: Notification No. 12/2018-Central Tax dated 07/03/2018 [CGST (SECOND AMENDMENT) RULES, 2018]
17 Amended Vide: Notification No. 14/2018-Central Tax dated 23/03/2018 [CGST (THIRD AMENDMENT) RULES, 2018]
18 Amended Vide: Notification No. 21/2018-Central Tax dated 18/04/2018 [CGST (FOURTH AMENDMENT) RULES, 2018]
19 Amended Vide: Notification No. 26/2018-Central Tax dated 13/06/2018 [CGST (FIFTH AMENDMENT) RULES, 2018]
20 Amended Vide: Notification No. 28/2018-Central Tax dated 19/06/2018 [CGST (SIXTH AMENDMENT) RULES, 2018]
21 Amended Vide: Notification No. 29/2018-Central Tax dated 06/07/2018 [CGST (SEVENTH AMENDMENT) RULES, 2018]
22 Amended Vide: Notification No. 39/2018-Central Tax dated 04/09/2018 [CGST (EIGHTH AMENDMENT) RULES, 2018]
23 Amended Vide: Notification No. 48/2018-Central Tax dated 10/09/2018 [CGST (NINTH AMENDMENT) RULES, 2018]
24 Amended Vide: Notification No. 49/2018-Central Tax dated 13/09/2018 [CGST (TENTH AMENDMENT) RULES, 2018]
25 Amended Vide: Notification No. 53/2018-Central Tax dated 09/10/2018 [CGST (ELEVENTH AMENDMENT) RULES, 2018]
26 Amended Vide: Notification No. 54/2018-Central Tax dated 09/10/2018 [CGST (TWELFTH AMENDMENT) RULES, 2018]
27 Amended Vide: Notification No. 60/2018-Central Tax dated 30/10/2018 [CGST (THIRTEENTH AMENDMENT) RULES, 2018]
28 Amended Vide: Notification No. 74/2018-Central Tax dated 31/12/2018 [CGST (FOURTEENTH AMENDMENT) RULES, 2018]
29 Amended Vide: Notification No. 03/2019-Central Tax dated 29/01/2019 [CGST (AMENDMENT) RULES, 2019]
30 Amended Vide: Notification No. 16/2019-Central Tax dated 29/03/2019 [CGST (SECOND AMENDMENT) RULES, 2019]
31 Amended Vide: Notification No. 20/2019-Central Tax dated 23/04/2019 [CGST (THIRD AMENDMENT) RULES, 2019]
32.Amended Vide: Notification No. 31/2019-Central Tax dated 28/06/2019 [CGST (FOURTH AMENDMENT) RULES, 2019]
33.Amended Vide: Notification No. 33/2019-Central Tax dated 18/07/2019 [CGST (FIFTH AMENDMENT) RULES, 2019]
34.Amended Vide: Notification No. 49/2019-Central Tax dated 09/10/2019 [CGST (SIXTH AMENDMENT) RULES, 2019]
35.Amended Vide: Notification No. 56/2019-Central Tax dated 14/11/2019 [CGST (SEVENTH AMENDMENT) RULES, 2019]
36.Amended Vide: Notification No. 68/2019-Central Tax dated 13/12/2019 [CGST (EIGHTH AMENDMENT) RULES, 2019]
37.Amended Vide: Notification No. 75/2019-Central Tax dated 26/12/2019 [CGST NINTH AMENDMENT) RULES, 2019]
38.Amended Vide: Notification No. 02/2020-Central Tax dated 01/01/2020 [CGST AMENDMENT) RULES, 2020]
39.Amended Vide: Notification No. 08/2020-Central Tax dated 02/03/2020 [CGST (SECOND AMENDMENT) RULES, 2020]
40.Amended Vide: Notification No. 16/2020-Central Tax dated 23/03/2020 [CGST (THIRD AMENDMENT) RULES, 2020]
41.Amended Vide: Notification No. 30/2020-Central Tax dated 03/04/2020 [CGST (FOURTH AMENDMENT) RULES, 2020]
42.Amended Vide: Notification No. 38/2020-Central Tax dated 05/05/2020 [CGST (FIFTH AMENDMENT) RULES, 2020]
43.Amended Vide: Notification No. 48/2020-Central Tax dated 19/06/2020 [CGST (SIXTH AMENDMENT) RULES, 2020]
44.Amended Vide: Notification No. 50/2020-Central Tax dated 24/06/2020 [CGST (SEVENTH AMENDMENT) RULES, 2020]
45.Amended Vide: Notification No. 58/2020-Central Tax dated 01/07/2020 [CGST (EIGHTH AMENDMENT) RULES, 2020]
46.Amended Vide: Notification No. 60/2020-Central Tax dated 30/07/2020 [CGST (NINTH AMENDMENT) RULES, 2020]
47.Amended Vide: Notification No. 62/2020-Central Tax dated 20/08/2020 [CGST (TENTH AMENDMENT) RULES, 2020]
48.Amended Vide: Notification No. 72/2020-Central Tax dated 30/09/2020 [CGST (ELEVENTH AMENDMENT) RULES, 2020]
49.Amended Vide: Notification No. 79/2020-Central Tax dated 15/10/2020 [CGST (TWELFTH AMENDMENT) RULES, 2020]
50.Amended Vide: Notification No. 82/2020-Central Tax dated 10/11/2020 [CGST (THIRTEENTH AMENDMENT) RULES, 2020]
51.Amended Vide: Notification No. 94/2020-Central Tax dated 22/12/2020 [CGST (Fourteenth AMENDMENT) RULES, 2020]
52.Amended Vide: Notification No. 01/2021-Central Tax dated 01/01/2021 [CGST ( AMENDMENT) RULES, 2021]
53.Amended Vide: Notification No. 07/2021-Central Tax dated 27/04/2021 [CGST (SECOND AMENDMENT) RULES, 2021]
54.Amended Vide: Notification No. 13/2021-Central Tax dated 01/05/2021 [CGST (THIRD AMENDMENT) RULES, 2021]
55.Amended Vide: Notification No. 15/2021-Central Tax dated 18/05/2021 [CGST (FOURTH AMENDMENT) RULES, 2021]
56.Amended Vide: Notification No. 27/2021-Central Tax dated 01/06/2021 [CGST (FIFTH AMENDMENT) RULES, 2021]
57.Amended Vide: Notification No. 30/2021-Central Tax dated 30/07/2021 [CGST (SIXTH AMENDMENT) RULES, 2021]
58.Amended Vide: Notification No. 32/2021-Central Tax dated 29/08/2021 [CGST (SEVENTH AMENDMENT) RULES, 2021]
59.Amended Vide: Notification No. 35/2021-Central Tax dated 24/09/2021 [CGST (EIGHTH AMENDMENT) RULES, 2021]
60.Amended Vide: Notification No. 37/2021-Central Tax dated 01/12/2021 [CGST (NINTH AMENDMENT) RULES, 2021]
61.Amended Vide: Notification No. 40/2021-Central Tax dated 29/12/2021 [CGST (TENTH AMENDMENT) RULES, 2021]
62.Amended Vide: Notification No. 14/2022-Central Tax dated 05/07/2022 [CGST (AMENDMENT) RULES, 2022]