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Central Goods and Services Tax Rules, 2017 December 10, 2022 bihartaxconsultant CGST RULE, GST

Table Of Content

Rule 1Short title and Commencement
Rule 2Definitions
Rule 3Intimation for composition levy
Rule 4Effective date for composition levy
Rule 5Conditions and restrictions for composition levy
Rule 6Validity of composition levy
Rule 7Rate of tax of the composition levy
Rule 8Application for registration
Rule 9Verification of the application and approval
Rule 10Issue of registration certificate
Rule 10AFurnishing of Bank Account Details
Rule 10BAadhaar authentication for registered person
Rule 11Separate registration for multiple places of business within a State or a Union territory
Rule 12Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13Grant of registration to non-resident taxable person
Rule 14Grant 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 15Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16Suomoto registration
Rule 17Assignment of Unique Identity Number to certain special entities
Rule 18Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19Amendment of registration
Rule 20Application for cancellation of registration
Rule 21Registration to be cancelled in certain cases
Rule 21ASuspension of registration
Rule 22Cancellation of registration
Rule 23Revocation of cancellation of registration
Rule 24Migration of persons registered under the existing law
Rule 25Physical verification of business premises in certain cases
Rule 26Method of authentication
Rule 27Value of supply of goods or services where the consideration is not wholly in money
Rule 28Value of supply of goods or services or both between distinct or related persons, other than through an agent
Rule 29Value of supply of goods made or received through an agent
Rule 30Value of supply of goods or services or both based on cost
Rule 31Residual method for determination of value of supply of goods or services or both
Rule 31AValue of supply in case of lottery, betting, gambling and horse racing
Rule 32Determination of value in respect of certain supplies
Rule 32AValue of supply in cases where Kerala Flood Cess is applicable
Rule 33Value of supply of services in case of pure agent
Rule 34Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Rule 36Documentary requirements and conditions for claiming input tax credit
Rule 37Reversal of input tax credit in the case of non-payment of consideration
Rule 38Claim of credit by a banking company or a financial institution
Rule 39Procedure for distribution of input tax credit by Input Service Distributor
Rule 40Manner of claiming credit in special circumstances
Rule 41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
Rule 42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Rule 43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 44Manner of reversal of credit under special circumstances
Rule 44AManner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 45Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Rule 46Tax invoice
Rule 46AInvoice-cum-bill of supply
Rule 47Time limit for issuing tax invoice
Rule 48Manner of issuing invoice
Rule 49Bill of supply
Rule 50Receipt voucher
Rule 51Refund voucher
Rule 52Payment voucher
Rule 53Revised tax invoice and credit or debit notes
Rule 54Tax invoice in special cases
Rule 55Transportation of goods without issue of invoice
Rule 55ATax Invoice or bill of supply to accompany transport of goods
Rule 56Maintenance of accounts by registered persons
Rule 57Generation and maintece of electronic records
Rule 58Records to be maintained by owner or operator of godown or warehouse and transporters
Rule 59Form and manner of furnishing details of outward supplies
Rule 60Form and manner of ascertaining details of inward supplies
Rule 61Form and manner of furnishing of return
Rule 61AManner of opting for furnishing quarterly return
Rule 62Form and manner of submission of statement and return
Rule 63Form and manner of submission of return by non-resident taxable person
Rule 64Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 65Form and manner of submission of return by an Input Service Distributor
Rule 66Form and manner of submission of return by a person required to deduct tax at source
Rule 67Form and manner of submission of statement of supplies through an e-commerce operator
Rule 67AManner of furnishing of return or details of outward supplies by short messaging service facility
Rule 68Notice to non-filers of returns
Rule 69Matching of claim of input tax credit
Rule 70Final acceptance of input tax credit and communication thereof
Rule 71Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72Claim of input tax credit on the same invoice more than once
Rule 73Matching of claim of reduction in the output tax liability
Rule 74Final acceptance of reduction in output tax liability and communication thereof
Rule 75Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76Claim of reduction in output tax liability more than once
Rule 77Refund of interest paid on reclaim of reversals
Rule 78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
Rule 80Annual return
Rule 81Final return
Rule 82Details of inward supplies of persons having Unique Identity Number
Rule 83Provisions relating to a goods and services tax practitioner
Rule 83AExamination of Goods and Services Tax Practitioners
Rule 83BSurrender of enrolment of goods and services tax practitioner
Rule 84Conditions for purposes of appearance
Rule 85Electronic Liability Register
Rule 86Electronic Credit Ledger
Rule 86AConditions of use of amount available in electronic credit ledger
Rule 86BRestrictions on use of amount available in electronic credit ledger
Rule 87Electronic Cash Ledger
Rule 88Identification number for each transaction
Rule 88AOrder of utilization of input tax credit
Rule 88BManner of calculating interest on delayed payment of tax
Rule 89Application for refund of tax, interest, penalty, fees or any other amount
Rule 90Acknowledgement
Rule 91Grant of provisional refund
Rule 92Order sanctioning refund
Rule 93Credit of the amount of rejected refund claim
Rule 94Order sanctioning interest on delayed refunds
Rule 95Refund of tax to certain persons
Rule 95ARefund 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 96Refund of integrated tax paid on goods or services 220exported out of India
Rule 96AExport of goods or services under bond or Letter of Undertaking
Rule 96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
Rule 96CBank Account for credit of refund
Rule 97Consumer Welfare Fund
Rule 97AManual filing and processing
Rule 98Provisional Assessment
Rule 99Scrutiny of returns
Rule 100Assessment in certain cases
Rule 101Audit
Rule 102Special Audit
Rule 103Qualification and appointment of members of the Authority for Advance Ruling
Rule 104Form and manner of application to the Authority for Advance Ruling
Rule 105Certification of copies of advance rulings pronounced by the Authority
Rule 106Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 107AManual filing and processing
Rule 108Appeal to the Appellate Authority
Rule 109Application to the Appellate Authority
Rule 109AAppointment of Appellate Authority
Rule 109BNotice to person and order of revisional authority in case of revision
Rule 110Appeal to the Appellate Tribunal
Rule 111Application to the Appellate Tribunal
Rule 112Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Rule 113Order of Appellate Authority or Appellate Tribunal
Rule 114Appeal to the High Court
Rule 115Demand confirmed by the Court
Rule 116Disqualification for misconduct of an authorised representative
Rule 117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 119Declaration of stock held by a principal and job-worker
Rule 120Details of goods sent on approval basis
Rule 120ARevision of declaration in FORM GST TRAN-1
Rule 121Recovery of credit wrongly availed
Rule 122Constitution of the Authority
Rule 123Constitution of the Standing Committee and Screening Committees
Rule 124Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 125Secretary to the Authority
Rule 126Power to determine the methodology and procedure
Rule 127Duties of the Authority
Rule 128Examination of application by the Standing Committee and Screening Committee
Rule 129Initiation and conduct of proceedings
Rule 130Confidentiality of information
Rule 131Cooperation with other agencies or statutory authorities
Rule 132Power to summon persons to give evidence and produce documents
Rule 133Order of the Authority
Rule 134Decision to be taken by the majority
Rule 135Compliance by the registered person
Rule 136Monitoring of the order
Rule 137Tenure of Authority
Rule 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill
Rule 138ADocuments and devices to be carried by a person-in-charge of a conveyance
Rule 138BVerification of documents and conveyances
Rule 138CInspection and verification of goods
Rule 138DFacility for uploading information regarding detention of vehicle
Rule 138ERestriction on furnishing of information in PART A of FORM GST EWB-01
Rule 139Inspection, search and seizure
Rule 140Bond and security for release of seized goods
Rule 141Procedure in respect of seized goods
Rule 142Notice and order for demand of amounts payable under the Act
Rule 142AProcedure for recovery of dues under existing laws
Rule 143Recovery by deduction from any money owed
Rule 144Recovery by sale of goods under the control of proper officer
Rule 145Recovery from a third person
Rule 144ARecovery of penalty by sale of goods or conveyance detained or seized in transit
Rule 146Recovery through execution of a decree, etc
Rule 147Recovery by sale of movable or immovable property
Rule 148Prohibition against bidding or purchase by officer
Rule 149Prohibition against sale on holidays
Rule 150Assistance by police
Rule 151Attachment of debts and shares, etc
Rule 152Attachment of property in custody of courts or Public Officer
Rule 153Attachment of interest in partnership
Rule 154Disposal of proceeds of sale of goods or conveyance and movable or immovable property
Rule 155Recovery through land revenue authority
Rule 156Recovery through court
Rule 157Recovery from surety
Rule 158Payment of tax and other amounts in instalments
Rule 159Provisional attachment of property
Rule 160Recovery from company in liquidation
Rule 161Continuation of certain recovery proceedings
Rule 162Procedure for compounding of offences

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