GST · CGST Rules

Rules under the CGST Act, 2017

Every rule of the Central Goods and Services Tax Rules, 2017, with the current text — searchable and deep-linkable.

Rules: 213
Range: 1 – 164
Rules of: CGST 2017

213/213

1
Short title and Commencement
Chapter I — Preliminary
2
Definitions
Chapter I — Preliminary
3
Intimation for composition levy
Chapter II — Composition Levy
4
Effective date for composition levy
Chapter II — Composition Levy
5
Conditions and restrictions for composition levy
Chapter II — Composition Levy
6
Validity of composition levy
Chapter II — Composition Levy
7
Rate of tax of the composition levy
Chapter II — Composition Levy
8
Application for registration
Chapter III — Registration
9
Verification of the application and approval
Chapter III — Registration
9A
Grant of registration electronically
Chapter III — Registration
10
Issue of registration certificate
Chapter III — Registration
10A
Furnishing of Bank Account Details
Chapter III — Registration
10B
Aadhaar authentication for registered person
Chapter III — Registration
11
Separate registration for multiple places of business within a State or a Union territory
Chapter III — Registration
12
Grant of registration to persons required to deduct tax at source or to collect tax at source
Chapter III — Registration
13
Grant of registration to non-resident taxable person
Chapter III — Registration
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
Chapter III — Registration
14A
Option for taxpayers having monthly output tax liability below threshold limit.
Chapter III — Registration
15
Extension in period of operation by casual taxable person and non-resident taxable person
Chapter III — Registration
16
Suomoto registration
Chapter III — Registration
16A
Grant of temporary identification number
Chapter III — Registration
17
Assignment of Unique Identity Number to certain special entities
Chapter III — Registration
18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
Chapter III — Registration
19
Amendment of registration
Chapter III — Registration
20
Application for cancellation of registration
Chapter III — Registration
21
Registration to be cancelled in certain cases
Chapter III — Registration
21A
Suspension of registration
Chapter III — Registration
22
Cancellation of registration
Chapter III — Registration
23
Revocation of cancellation of registration
Chapter III — Registration
24
Migration of persons registered under the existing law
Chapter III — Registration
25
Physical verification of business premises in certain cases
Chapter III — Registration
26
Method of authentication
Chapter III — Registration
27
Value of supply of goods or services where the consideration is not wholly in money
Chapter IV — Determination of Value of Supply
28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
Chapter IV — Determination of Value of Supply
29
Value of supply of goods made or received through an agent
Chapter IV — Determination of Value of Supply
30
Value of supply of goods or services or both based on cost
Chapter IV — Determination of Value of Supply
31
Residual method for determination of value of supply of goods or services or both
Chapter IV — Determination of Value of Supply
31A
Value of supply in case of lottery, betting, gambling and horse racing
Chapter IV — Determination of Value of Supply
31B
Value of supply in case of online gaming including online money gaming
Chapter IV — Determination of Value of Supply
31C
Value of supply of actionable claims in case of casino
Chapter IV — Determination of Value of Supply
31D
Value of supply of goods on basis of retail sale price
Chapter IV — Determination of Value of Supply
32
Determination of value in respect of certain supplies
Chapter IV — Determination of Value of Supply
32A
Value of supply in cases where Kerala Flood Cess is applicable
Chapter IV — Determination of Value of Supply
33
Value of supply of services in case of pure agent
Chapter IV — Determination of Value of Supply
34
Rate of exchange of currency, other than Indian rupees, for determination of value
Chapter IV — Determination of Value of Supply
35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Chapter IV — Determination of Value of Supply
36
Documentary requirements and conditions for claiming input tax credit
Chapter V — Input Tax Credit
37
Reversal of input tax credit in the case of non-payment of consideration
Chapter V — Input Tax Credit
37A
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
Chapter V — Input Tax Credit
38
Claim of credit by a banking company or a financial institution
Chapter V — Input Tax Credit
39
Procedure for distribution of input tax credit by Input Service Distributor
Chapter V — Input Tax Credit
40
Manner of claiming credit in special circumstances
Chapter V — Input Tax Credit
41
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Chapter V — Input Tax Credit
41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
Chapter V — Input Tax Credit
42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Chapter V — Input Tax Credit
43
Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Chapter V — Input Tax Credit
44
Manner of reversal of credit under special circumstances
Chapter V — Input Tax Credit
44A
Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Chapter V — Input Tax Credit
45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Chapter V — Input Tax Credit
46
Tax invoice
Chapter VI — Tax Invoice, Credit and Debit Notes
46A
Invoice-cum-bill of supply
Chapter VI — Tax Invoice, Credit and Debit Notes
47
Time limit for issuing tax invoice
Chapter VI — Tax Invoice, Credit and Debit Notes
47A
Time limit for issuing tax invoice in cases where recipient is required to issue invoice
Chapter VI — Tax Invoice, Credit and Debit Notes
48
Manner of issuing invoice
Chapter VI — Tax Invoice, Credit and Debit Notes
49
Bill of supply
Chapter VI — Tax Invoice, Credit and Debit Notes
50
Receipt voucher
Chapter VI — Tax Invoice, Credit and Debit Notes
51
Refund voucher
Chapter VI — Tax Invoice, Credit and Debit Notes
52
Payment voucher
Chapter VI — Tax Invoice, Credit and Debit Notes
53
Revised tax invoice and credit or debit notes
Chapter VI — Tax Invoice, Credit and Debit Notes
54
Tax invoice in special cases
Chapter VI — Tax Invoice, Credit and Debit Notes
55
Transportation of goods without issue of invoice
Chapter VI — Tax Invoice, Credit and Debit Notes
55A
Tax Invoice or bill of supply to accompany transport of goods
Chapter VI — Tax Invoice, Credit and Debit Notes
56
Maintenance of accounts by registered persons
Chapter VII — Accounts and Records
57
Generation and maintenance of electronic records
Chapter VII — Accounts and Records
58
Records to be maintained by owner or operator of godown or warehouse and transporters
Chapter VII — Accounts and Records
59
Form and manner of furnishing details of outward supplies
Chapter VIII — Returns
60
Form and manner of ascertaining details of inward supplies
Chapter VIII — Returns
61
Form and manner of furnishing of return
Chapter VIII — Returns
61A
Manner of opting for furnishing quarterly return
Chapter VIII — Returns
62
Form and manner of submission of statement and return
Chapter VIII — Returns
63
Form and manner of submission of return by non-resident taxable person
Chapter VIII — Returns
64
Form and manner of submission of return by persons providing online information and database access or retrieval services
Chapter VIII — Returns
65
Form and manner of submission of return by an Input Service Distributor
Chapter VIII — Returns
66
Form and manner of submission of return by a person required to deduct tax at source
Chapter VIII — Returns
67
Form and manner of submission of statement of supplies through an e-commerce operator
Chapter VIII — Returns
67A
Manner of furnishing of return or details of outward supplies by short messaging service facility
Chapter VIII — Returns
68
Notice to non-filers of returns
Chapter VIII — Returns
69
[Omitted]****
Chapter VIII — Returns
70
[Omitted]****
Chapter VIII — Returns
71
[Omitted]****
Chapter VIII — Returns
72
[Omitted]****
Chapter VIII — Returns
73
[Omitted]****
Chapter VIII — Returns
74
[Omitted]****
Chapter VIII — Returns
75
[Omitted]****
Chapter VIII — Returns
76
[Omitted]****
Chapter VIII — Returns
77
[Omitted]****
Chapter VIII — Returns
78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Chapter VIII — Returns
79
[Omitted]****
Chapter VIII — Returns
80
Annual return
Chapter VIII — Returns
81
Final return
Chapter VIII — Returns
82
Details of inward supplies of persons having Unique Identity Number
Chapter VIII — Returns
83
Provisions relating to a goods and services tax practitioner
Chapter VIII — Returns
83A
Examination of Goods and Services Tax Practitioners
Chapter VIII — Returns
83B
Surrender of enrolment of goods and services tax practitioner
Chapter VIII — Returns
84
Conditions for purposes of appearance
Chapter VIII — Returns
85
Electronic Liability Register
Chapter IX — Payment of Tax
86
Electronic Credit Ledger
Chapter IX — Payment of Tax
86A
Conditions of use of amount available in electronic credit ledger
Chapter IX — Payment of Tax
86B
Restrictions on use of amount available in electronic credit ledger
Chapter IX — Payment of Tax
87
Electronic Cash Ledger
Chapter IX — Payment of Tax
88
Identification number for each transaction
Chapter IX — Payment of Tax
88A
Order of utilization of input tax credit
Chapter IX — Payment of Tax
88B
Manner of calculating interest on delayed payment of tax
Chapter IX — Payment of Tax
88C
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
Chapter IX — Payment of Tax
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
Chapter IX — Payment of Tax
89
Application for refund of tax, interest, penalty, fees or any other amount
Chapter X — Refund
90
Acknowledgement
Chapter X — Refund
91
Grant of provisional refund
Chapter X — Refund
92
Order sanctioning refund
Chapter X — Refund
93
Credit of the amount of rejected refund claim
Chapter X — Refund
94
Order sanctioning interest on delayed refunds
Chapter X — Refund
95
Refund of tax to certain persons
Chapter X — Refund
95A
[Omitted]****
Chapter X — Refund
95B
Refund of tax paid on inward supplies of goods received by Canteen Stores Department.
Chapter X — Refund
96
Refund of integrated tax paid on goods or services 220exported out of India
Chapter X — Refund
96A
Export of goods or services under bond or Letter of Undertaking
Chapter X — Refund
96B
Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
Chapter X — Refund
96C
Bank Account for credit of refund
Chapter X — Refund
97
Consumer Welfare Fund
Chapter X — Refund
97A
Manual filing and processing
Chapter X — Refund
98
Provisional Assessment
Chapter XI — Assessment and Audit
99
Scrutiny of returns
Chapter XI — Assessment and Audit
100
Assessment in certain cases
Chapter XI — Assessment and Audit
101
Audit
Chapter XI — Assessment and Audit
102
Special Audit
Chapter XI — Assessment and Audit
103
Qualification and appointment of members of the Authority for Advance Ruling
Chapter XII — Advance Ruling
104
Form and manner of application to the Authority for Advance Ruling
Chapter XII — Advance Ruling
105
Certification of copies of advance rulings pronounced by the Authority
Chapter XII — Advance Ruling
106
Form and manner of appeal to the Appellate Authority for Advance Ruling
Chapter XII — Advance Ruling
107
Certification of copies of the advance rulings pronounced by the Appellate Authority
Chapter XII — Advance Ruling
107A
Manual filing and processing
Chapter XII — Advance Ruling
108
Appeal to the Appellate Authority
Chapter XIII — Appeals and Revision
109
Application to the Appellate Authority
Chapter XIII — Appeals and Revision
109A
Appointment of Appellate Authority
Chapter XIII — Appeals and Revision
109B
Notice to person and order of revisional authority in case of revision
Chapter XIII — Appeals and Revision
109C
Withdrawal of Appeal
Chapter XIII — Appeals and Revision
110
Appeal to the Appellate Tribunal
Chapter XIII — Appeals and Revision
110A
Procedure for the Appeals to be heard by a single Member Bench.
Chapter XIII — Appeals and Revision
111
Application to the Appellate Tribunal
Chapter XIII — Appeals and Revision
112
Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Chapter XIII — Appeals and Revision
113
Order of Appellate Authority or Appellate Tribunal
Chapter XIII — Appeals and Revision
113A
Withdrawal of Appeal or Application filed before the Appellate Tribunal
Chapter XIII — Appeals and Revision
114
Appeal to the High Court
Chapter XIII — Appeals and Revision
115
Demand confirmed by the Court
Chapter XIII — Appeals and Revision
116
Disqualification for misconduct of an authorised representative
Chapter XIII — Appeals and Revision
117
Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Chapter XIV — Transitional Provisions
118
Declaration to be made under clause (c) of sub-section (11) of section 142
Chapter XIV — Transitional Provisions
119
Declaration of stock held by a principal and job-worker
Chapter XIV — Transitional Provisions
120
Details of goods sent on approval basis
Chapter XIV — Transitional Provisions
120A
Revision of declaration in FORM GST TRAN-1
Chapter XIV — Transitional Provisions
121
Recovery of credit wrongly availed
Chapter XIV — Transitional Provisions
122
[Omitted]****
Chapter XV — Anti-Profiteering
123
Constitution of the Standing Committee and Screening Committees
Chapter XV — Anti-Profiteering
124
[Omitted]****
Chapter XV — Anti-Profiteering
125
[Omitted]****
Chapter XV — Anti-Profiteering
126
Power to determine the methodology and procedure
Chapter XV — Anti-Profiteering
127
Functions of the Authority
Chapter XV — Anti-Profiteering
128
Examination of application by the Standing Committee and Screening Committee
Chapter XV — Anti-Profiteering
129
Initiation and conduct of proceedings
Chapter XV — Anti-Profiteering
130
Confidentiality of information
Chapter XV — Anti-Profiteering
131
Cooperation with other agencies or statutory authorities
Chapter XV — Anti-Profiteering
132
Power to summon persons to give evidence and produce documents
Chapter XV — Anti-Profiteering
133
Order of the Authority
Chapter XV — Anti-Profiteering
134
[Omitted]****
Chapter XV — Anti-Profiteering
135
Compliance by the registered person
Chapter XV — Anti-Profiteering
136
Monitoring of the order
Chapter XV — Anti-Profiteering
137
[Omitted]****
Chapter XV — Anti-Profiteering
138
Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill
Chapter XVI — E-Way Rules
138A
Documents and devices to be carried by a person-in-charge of a conveyance
Chapter XVI — E-Way Rules
138B
Verification of documents and conveyances
Chapter XVI — E-Way Rules
138C
Inspection and verification of goods
Chapter XVI — E-Way Rules
138D
Facility for uploading information regarding detention of vehicle
Chapter XVI — E-Way Rules
138E
Restriction on furnishing of information in PART A of FORM GST EWB-01
Chapter XVI — E-Way Rules
138F
Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
Chapter XVI — E-Way Rules
139
Inspection, search and seizure
Chapter XVII — Inspection, Search and Seizure
140
Bond and security for release of seized goods
Chapter XVII — Inspection, Search and Seizure
141
Procedure in respect of seized goods
Chapter XVII — Inspection, Search and Seizure
142
Notice and order for demand of amounts payable under the Act
Chapter XVIII — Demands and Recovery
142A
Procedure for recovery of dues under existing laws
Chapter XVIII — Demands and Recovery
142B
Intimation of certain amounts liable to be recovered under section 79 of the Act
Chapter XVIII — Demands and Recovery
143
Recovery by deduction from any money owed
Chapter XVIII — Demands and Recovery
144
Recovery by sale of goods under the control of proper officer
Chapter XVIII — Demands and Recovery
144A
Recovery of penalty by sale of goods or conveyance detained or seized in transit
Chapter XVIII — Demands and Recovery
145
Recovery from a third person
Chapter XVIII — Demands and Recovery
146
Recovery through execution of a decree, etc
Chapter XVIII — Demands and Recovery
147
Recovery by sale of movable or immovable property
Chapter XVIII — Demands and Recovery
148
Prohibition against bidding or purchase by officer
Chapter XVIII — Demands and Recovery
149
Prohibition against sale on holidays
Chapter XVIII — Demands and Recovery
150
Assistance by police
Chapter XVIII — Demands and Recovery
151
Attachment of debts and shares, etc
Chapter XVIII — Demands and Recovery
152
Attachment of property in custody of courts or Public Officer
Chapter XVIII — Demands and Recovery
153
Attachment of interest in partnership
Chapter XVIII — Demands and Recovery
154
Disposal of proceeds of sale of goods or conveyance and movable or immovable property
Chapter XVIII — Demands and Recovery
155
Recovery through land revenue authority
Chapter XVIII — Demands and Recovery
156
Recovery through court
Chapter XVIII — Demands and Recovery
157
Recovery from surety
Chapter XVIII — Demands and Recovery
158
Payment of tax and other amounts in instalments
Chapter XVIII — Demands and Recovery
159
Provisional attachment of property
Chapter XVIII — Demands and Recovery
160
Recovery from company in liquidation
Chapter XVIII — Demands and Recovery
161
Continuation of certain recovery proceedings
Chapter XVIII — Demands and Recovery
162
Procedure for compounding of offences
Chapter XIX — Offences and Penalties
163
Consent based sharing of information
Chapter XIX — Offences and Penalties
164
Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73
Chapter XIX — Offences and Penalties

Rules under the CGST Act, 2017

Short title and Commencement

Definitions

Intimation for composition levy

Effective date for composition levy

Conditions and restrictions for composition levy

Validity of composition levy

Rate of tax of the composition levy

Application for registration

Verification of the application and approval

Grant of registration electronically

Issue of registration certificate

Furnishing of Bank Account Details

Aadhaar authentication for registered person

Separate registration for multiple places of business within a State or a Union territory

Grant of registration to persons required to deduct tax at source or to collect tax at source

Grant of registration to non-resident taxable person

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

Option for taxpayers having monthly output tax liability below threshold limit.

Extension in period of operation by casual taxable person and non-resident taxable person

Suomoto registration

Grant of temporary identification number

Assignment of Unique Identity Number to certain special entities

Display of registration certificate and Goods and Services Tax Identification Number on the name board

Amendment of registration

Application for cancellation of registration

Registration to be cancelled in certain cases

Suspension of registration

Cancellation of registration

Revocation of cancellation of registration

Migration of persons registered under the existing law

Physical verification of business premises in certain cases

Method of authentication

Value of supply of goods or services where the consideration is not wholly in money

Value of supply of goods or services or both between distinct or related persons, other than through an agent

Value of supply of goods made or received through an agent

Value of supply of goods or services or both based on cost

Residual method for determination of value of supply of goods or services or both

Value of supply in case of lottery, betting, gambling and horse racing

Value of supply in case of online gaming including online money gaming

Value of supply of actionable claims in case of casino

Value of supply of goods on basis of retail sale price

Determination of value in respect of certain supplies

Value of supply in cases where Kerala Flood Cess is applicable

Value of supply of services in case of pure agent

Rate of exchange of currency, other than Indian rupees, for determination of value

Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Documentary requirements and conditions for claiming input tax credit

Reversal of input tax credit in the case of non-payment of consideration

Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

Claim of credit by a banking company or a financial institution

Procedure for distribution of input tax credit by Input Service Distributor

Manner of claiming credit in special circumstances

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Manner of reversal of credit under special circumstances

Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Tax invoice

Invoice-cum-bill of supply

Time limit for issuing tax invoice

Time limit for issuing tax invoice in cases where recipient is required to issue invoice

Manner of issuing invoice

Bill of supply

Receipt voucher

Refund voucher

Payment voucher

Revised tax invoice and credit or debit notes

Tax invoice in special cases

Transportation of goods without issue of invoice

Tax Invoice or bill of supply to accompany transport of goods

Maintenance of accounts by registered persons

Generation and maintenance of electronic records

Records to be maintained by owner or operator of godown or warehouse and transporters

Form and manner of furnishing details of outward supplies

Form and manner of ascertaining details of inward supplies

Form and manner of furnishing of return

Manner of opting for furnishing quarterly return