Updates

Rule 10. Issue of registration certificate. – (1) Subject to the provisions of sub-section (12) of section 25 , where the application for grant of registration has been approved under rule 9 , a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant […]

Rule 9. Verification of the application and approval. – (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 1 [seven] working days from the date of […]

CHAPTER III REGISTRATION Rule 8. Application for registration. – (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51 , a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to […]

Rule 7. Rate of tax of the composition levy. – The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table: – 1 [ TABLE Sl. No. Section under which […]

Rule 6. Validity of composition levy. – (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.   (2) The person referred to in sub-rule (1) shall be liable to pay tax under […]

Rule 5. Conditions and restrictions for composition levy. – (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely: – (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the […]

Rule 4. Effective date for composition levy. – (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule […]

Rule 3. Intimation for composition levy. – (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 , shall electronically file an intimation in FORM GST CMP-01 , duly signed or verified through electronic verification code, on the common portal, either […]

Rule 2. Definitions. – In these rules, unless the context otherwise requires, – (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017 ); (b) “Form” means a Form appended to these rules; (c) “section” means a section of the Act; (d) “Special Economic Zone” shall have the same meaning as assigned to it in […]

CHAPTER I PRELIMINARY   Rule 1. Short title 1 [****] and commencement. – (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.