CGST Rules – Central Goods and Services Tax Rules, 2017

Table of Contents

CHAPTER I – PRELIMINARY

• Rule 1 – Short title, extent and commencement
• Rule 2 – Definitions

CHAPTER II – COMPOSITION LEVY

• 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 10A – Furnishing of Bank Account Details
• Rule 10B – Aadhaar authentication for registered person
• 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 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 31B -Value of supply in case of online gaming including online money gaming.
• Rule 31C – Value of supply of actionable claims in case of casino.
• 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 37A – Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
• 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 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 67A – Manner of furnishing of return or details of outward supplies 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 83B – Surrender of enrolment of goods and services tax practitioner
• Rule 84 – Conditions for purposes of appearance

CHAPTER IX – PAYMENT OF TAX

• Rule 85 – Electronic Liability Register
• Rule 86 – Electronic Credit Ledger
• Rule 86A – Conditions of use of amount available in electronic credit ledger
• Rule 86B – 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
• Rule 88C – Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
• Rule 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 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 95A – Refund of taxes to the retail outlets
• 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 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

• 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 109C – Withdrawal of Appeal
• 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
• 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

• 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
• Rule 138F – Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof

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 142B – Intimation of certain amounts liable to be recovered under section 79 of the Act.
• 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
• Rule 163 – Consent based sharing of information