Central Goods and Services Tax (CGST) Rules, 2017

Notified vide Notification No. 03/2017-Central Tax (Dated 19th June 2017) and further as amended by

–       Notification No. 07/2017-Central Tax (Dated 27th June 2017),
–       Notification No. 10/2017-Central Tax (Dated 28th June 2017),
–       Notification No. 15/2017-Central Tax (Dated 1st July 2017),
–       Notification No. 17/2017-Central Tax (Dated 27th July 2017),
–       Notification No. 22/2017-Central Tax (Dated 17th August 2017),
–       Notification No. 27/2017-Central Tax (Dated 30th August 2017),
–       Notification No. 34/2017-Central Tax (Dated 15th September 2017),
–       Notification No. 36/2017-Central Tax (Dated 29th September 2017),
–       Notification No. 45/2017-Central Tax (Dated 13th October 2017),
–       Notification No. 47/2017-Central Tax (Dated 18th October, 2017),
–       Notification No. 51/2017-Central Tax (Dated 28th October, 2017),
–       Notification No. 55/2017-Central Tax (Dated 15th November, 2017),
–       Notification No. 70/2017-Central Tax (Dated 21st December, 2017) ,
–       Notification No. 75/2017-Central Tax (Dated 29th December, 2017),
–       Notification No. 03/2018-Central Tax (Dated 23rd January, 2018),
–       Notification No. 12/2018-Central Tax (Dated 07th March, 2018),
–       Notification No. 14/2018-Central Tax (Dated 23rd March, 2018),
–       Notification No. 21/2018-Central Tax (Dated 18th April, 2018),
–       Notification No. 26/2018-Central Tax (Dated 13th June, 2018),
–       Notification No. 28/2018-Central Tax (Dated 19th June, 2018),
–       Notification No. 29/2018-Central Tax (Dated 06th July, 2018),
–       Notification No. 39/2018-Central Tax (Dated 04th September, 2018),
–       Notification No. 48/2018-Central Tax (Dated 10th September, 2018),
–       Notification No. 49/2018-Central Tax (Dated 13th September, 2018),
–       Notification No. 53/2018-Central Tax (Dated 9th October, 2018) and
–       Notification No. 54/2018-Central Tax (Dated 9th October, 2018)
–       Notification No. 60/2018-Central Tax (Dated 30th October, 2018)

Chapter I – Preliminary

Rule 1 – Shorts title and Commencement

Rule 2 – Definitions

Chapter II – Composition rules

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

Chapter III – Registration

Rule 8 – Application for registration

Rule 9 – Verification of the application and approval

Rule 10 – Issue of registration certificate

Rule 11 – Separate registration for multiple business verticals 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 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 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 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 62 – Form and manner of submission of quarterly return by the composition supplier

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 at source

Rule 67 – Form and manner of submission of statement of supplies through an e-commerce operator

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

Rule 85 – Electronic Liability Register

Rule 86 – Electronic Credit Ledger

Rule 87 – Electronic Cash Ledger

Rule 88 – Identification number for each transaction

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

Rule 96 – Refund of integrated tax paid on goods or services exported out of India.

Rule 96A – Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking

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 revisions

Rule 108 – Appeal to the Appellate Authority

Rule 109 – Application to the Appellate Authority

Rule 109A – Appointment of Appellate Authority

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

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 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

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