Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.

Act G.S.R. 610(E) of 2017 Enacted 19 Jun 2017 In force 22 Jun 2017 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 2017

What this Act covers

Consolidated by CBIC as amended up to 26 December 2022. 20 of the 213 provisions the Department lists are not in that document and are shown here as headings with no text. India Code holds no copy of these Rules; the text here is the Central Board of Indirect Taxes and Customs' own consolidated document.

Rules

Type to filter. 213 rules.

1. 1Short title 1 [****] and commencement
2. 2Definitions
3. 3Intimation for composition levy
4. 4Effective date for composition levy
5. 5Conditions and restrictions for composition levy
6. 6Validity of composition levy
7. 7Rate of tax of the composition levy
8. 8Application for registration
9. 10Issue of registration certificate
10. 10AFurnishing of Bank Account Details
11. 10BAadhaar authentication for registered person
12. 11Separate registration for multiple places of business within a State or a Union territory
13. 12Grant of registration to persons required to deduct tax at source or to collect tax at source
14. 13Grant of registration to non-resident taxable person
15. 14Grant of registration to a person supplying online information and database access or retrieval services
16. 15Extension in period of operation by casual taxable person and non-resident taxable person
17. 16Suo moto registration
18. 17Assignment of Unique Identity Number to certain special entities
19. 18Display of registration certificate and Goods and Services Tax Identification Number on the name board
20. 19Amendment of registration
21. 20Application for cancellation of registration
22. 21Registration to be cancelled in certain cases
23. 21ASuspension of registration
24. 22Cancellation of registration
25. 23Revocation of cancellation of registration
26. 24Migration of persons registered under the existing law
27. 25Physical verification of business premises in certain cases
28. 26Method of authentication
29. 27Value of supply of goods or services where the consideration is not wholly in money
30. 28Value of supply of goods or services or both between distinct or related persons, other than through an
31. 29Value of supply of goods made or received through an agent
32. 30Value of supply of goods or services or both based on cost
33. 31Residual method for determination of value of supply of goods or services or both
34. 31AValue of supply in case of lottery, betting, gambling and horse racing
35. 32Determination of value in respect of certain supplies
36. 32AValue of supply in cases where Kerala Flood Cess is applicable
37. 33Value of supply of services in case of pure agent
38. 34Rate of exchange of currency, other than Indian rupees, for determination of value
39. 35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
40. 36Documentary requirements and conditions for claiming input tax credit
41. 37Reversal of input tax credit in the case of non-payment of consideration
42. 37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
43. 38Claim of credit by a banking company or a financial institution
44. 39Procedure for distribution of input tax credit by Input Service Distributor
45. 40Manner of claiming credit in special circumstances
46. 41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
47. 41ATransfer of credit on obtaining separate registration for multiple places of business within a State or
48. 42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
49. 43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
50. 44Manner of reversal of credit under special circumstances
51. 44AManner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
52. 45Conditions and restrictions in respect of inputs and capital goods sent to the job worker
53. 46Tax invoice
54. 46AInvoice-cum-bill of supply
55. 47Time limit for issuing tax invoice
56. 48Manner of issuing invoice
57. 49Bill of supply
58. 50Receipt voucher
59. 51Refund voucher
60. 52Payment voucher
61. 53Revised tax invoice and credit or debit notes
62. 54Tax invoice in special cases
63. 55Transportation of goods without issue of invoice
64. 55ATax Invoice or bill of supply to accompany transport of goods
65. 56Maintenance of accounts by registered persons
66. 57Generation and maintenance of electronic records
67. 58Records to be maintained by owner or operator of go down or warehouse and transporters
68. 59Form and manner of furnishing details of outward supplies
69. 60Form and manner of ascertaining details of inward supplies
70. 61Form and manner of furnishing of return
71. 61AManner of opting for furnishing quarterly return
72. 621 [Form and manner of submission of statement and return ]
73. 63Form and manner of submission of return by non-resident taxable person
74. 64Form and manner of submission of return by persons providing online information and data base access or
75. 65Form and manner of submission of return by an Input Service Distributor
76. 66Form and manner of submission of return by a person required to deduct tax at source
77. 67Form and manner of submission of statement of supplies through an e-commerce operator
78. 67AManner of furnishing of return or details of outward supplies by short messaging service facility
79. 68Notice to non-filers of returns
80. 691 [****]
81. 701 [****]
82. 711 [****]
83. 721 [****]
84. 731 [****]
85. 741 [****]
86. 751 [****]
87. 761 [****]
88. 771 [****]
89. 78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
90. 791 [****]
91. 80Annual return
92. 81Final return
93. 82Details of inward supplies of persons having Unique Identity Number
94. 83Provisions relating to a goods and services tax practitioner
95. 83AExamination of Goods and Services Tax Practitioners
96. 83BSurrender of enrolment of goods and services tax practitioner
97. 84Conditions for purposes of appearance
98. 85Electronic Liability Register
99. 86Electronic Credit Ledger
100. 86AConditions of use of amount available in electronic credit ledger
101. 86BRestrictions on use of amount available in electronic credit ledger
102. 87Electronic Cash Ledger
103. 88Identification number for each transaction
104. 88AOrder of utilization of input tax credit
105. 88BManner of calculating interest on delayed payment of tax
106. 89Application for refund of tax, interest, penalty, fees or any other amount
107. 90Acknowledgement
108. 91Grant of provisional refund
109. 92Order sanctioning refund
110. 93Credit of the amount of rejected refund claim
111. 94Order sanctioning interest on delayed refunds
112. 95Refund of tax to certain persons
113. 95ARefund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply
114. 96Refund of integrated tax paid on goods 1 [or services] exported out of India
115. 96A2 [Export] of goods or services under bond or Letter of Undertaking
116. 96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export
117. 96CBank Account for credit of refund
118. 97Consumer Welfare Fund
119. 97AManual filing and processing
120. 98Provisional Assessment
121. 99Scrutiny of returns
122. 100Assessment in certain cases
123. 101Audit
124. 102Special Audit
125. 103Qualification and appointment of members of the Authority for Advance Ruling
126. 104Form and manner of application to the Authority for Advance Ruling
127. 105Certification of copies of advance rulings pronounced by the Authority
128. 106Form and manner of appeal to the Appellate Authority for Advance Ruling
129. 107Certification of copies of the advance rulings pronounced by the Appellate Authority
130. 107AManual filing and processing
131. 108Appeal to the Appellate Authority
132. 109Application to the Appellate Authority
133. 109AAppointment of Appellate Authority
134. 109BNotice to person and order of revisional authority in case of revision
135. 110Appeal to the Appellate Tribunal
136. 111Application to the Appellate Tribunal
137. 112Production of additional evidence before the Appellate Authority or the Appellate Tribunal
138. 114Appeal to the High Court
139. 115Demand confirmed by the Court
140. 116Disqualification for misconduct of an authorised representative
141. 117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
142. 118Declaration to be made under clause (c) of sub-section (11) of section142
143. 119Declaration of stock held by a principal and 1 [job-worker]
144. 120Details of goods sent on approval basis
145. 120A2 [ Revision of declaration in FORM GST TRAN-1 ]
146. 121Recovery of credit wrongly availed
147. 1221 [****]
148. 123Constitution of the Standing Committee and Screening Committees
149. 1241 [****]
150. 1251 [****]
151. 126Power to determine the methodology and procedure
152. 1273 [Functions] of the Authority
153. 128Examination of application by the Standing Committee and Screening Committee
154. 129Initiation and conduct of proceedings
155. 130Confidentiality of information
156. 132Power to summon persons to give evidence and produce documents
157. 133Order of the Authority
158. 1341 [****]
159. 135Compliance by the registered person
160. 136Monitoring of the order
161. 1371 [****]
162. 138Information to be furnished prior to commencement of movement of goods and generation of e-way bill
163. 138ADocuments and devices to be carried by a person-in-charge of a conveyance
164. 138BVerification of documents and conveyances
165. 138CInspection and verification of goods
166. 138DFacility for uploading information regarding detention of vehicle
167. 138ERestriction on furnishing of information in PART A of FORM GST EWB-01
168. 139Inspection, search and seizure
169. 140Bond and security for release of seized goods
170. 141Procedure in respect of seized goods
171. 142Notice and order for demand of amounts payable under the Act
172. 142AProcedure for recovery of dues under existing laws
173. 143Recovery by deduction from any money owed
174. 144Recovery by sale of goods under the control of proper officer
175. 144ARecovery of penalty by sale of goods or conveyance detained or seized in transit
176. 145Recovery from a third person
177. 146Recovery through execution of a decree, etc
178. 147Recovery by sale of movable or immovable property
179. 148Prohibition against bidding or purchase by officer
180. 149Prohibition against sale on holidays
181. 150Assistance by police
182. 151Attachment of debts and shares, etc
183. 152Attachment of property in custody of courts or Public Officer
184. 153Attachment of interest in partnership
185. 154Disposal of proceeds of sale of goods or conveyance and movable or immovable property
186. 155Recovery through land revenue authority
187. 156Recovery through court
188. 157Recovery from surety
189. 158Payment of tax and other amounts in instalments
190. 159Provisional attachment of property
191. 160Recovery from company in liquidation
192. 161Continuation of certain recovery proceedings
193. 162Procedure for compounding of offences
194. 109CWithdrawal of Appeal
195. 110AProcedure for the Appeals to be heard by a single Member Bench
196. 113Order of Appellate Authority or Appellate Tribunal
197. 113AWithdrawal of Appeal or Application filed before the Appellate Tribunal
198. 131Cooperation with other agencies or statutory authorities
199. 138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
200. 142BIntimation of certain amounts liable to be recovered under section 79 of the Act
201. 14AOption for taxpayers having monthly output tax liability below threshold limit
202. 163Consent based sharing of information
203. 164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section
204. 16AGrant of temporary identification number
205. 31BValue of supply in case of online gaming including online money gaming
206. 31CValue of supply of actionable claims in case of casino
207. 31DValue of supply of goods on basis of retail sale price
208. 47ATime limit for issuing tax invoice in cases where recipient is required to issue invoice
209. 88CManner of dealing with difference in liability reported in statement of outward supplies and that reported in return
210. 88DManner 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
211. 9Verification of the application and approval
212. 95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department
213. 9AGrant of registration electronically

Related Acts

• The Finance Act, 2017198 sections
• The Central Goods and Services Tax Act, 2017188 sections
• The Union Territory Goods and Services Tax Act, 201729 sections
• The Integrated Goods and Services Tax Act, 201728 sections
• The Goods and Services Tax (Compensation to States) Act, 201715 sections
• The Specified Bank Notes (Cessation of Liabilities) Act, 201713 sections
• The Integrated Goods and Services Tax Rules, 20179 sections
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 20173 sections

Provenance. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 207 of 213 rules have their own page; for the remaining 6 the source gave us a heading and no text, so their pages carry the heading and say so rather than showing words we do not hold. This page is not a substitute for legal advice.