Rules


Central Goods and Services Tax Rules, 2017
Goods and Services Tax Compensation Cess Rules, 2017
Goods and Services Tax Settlement of Funds Rules, 2017
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

Central Goods and Services Tax Rules, 2017
202 Result found.
GSTA_274Rule 1 - Short title and Commencement
GSTA_275Rule 2 - Definitions
GSTA_276Rule 3 - Intimation for composition levy
GSTA_277Rule 4 - Effective date for composition levy
GSTA_278Rule 5 - Conditions and restrictions for composition levy
GSTA_279Rule 6 - Validity of composition levy
GSTA_280Rule 7 - Rate of tax of the composition levy
GSTA_281Rule 8 - Application for registration
GSTA_282Rule 9 - Verification of the application and approval
GSTA_283Rule 10 - Issue of registration certificate
GSTA_284Rule 10A - Furnishing of Bank Account Details
GSTA_285Rule 10B - Aadhaar authentication of registered person
GSTA_286Rule 11 - Separate registration for multiple places of business within a State or a Union territory
GSTA_287Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source
GSTA_288Rule 13 - Grant of registration to non-resident taxable person
GSTA_289Rule 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
GSTA_290Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person
GSTA_291Rule 16 - Suo moto registration
GSTA_292Rule 17 - Assignment of Unique Identity Number to certain special entities
GSTA_293Rule 18 - Display of registration certificate and Goods and Services Tax Identification Number on the name board
GSTA_294Rule 19 - Amendment of registration
GSTA_295Rule 20 - Application for cancellation of registration
GSTA_296Rule 21 - Registration to be cancelled in certain cases
GSTA_297Rule 21A - Suspension of registration
GSTA_298Rule 22 - Cancellation of registration
GSTA_299Rule 23 - Revocation of cancellation of registration
GSTA_300Rule 24 - Migration of persons registered under the existing law
GSTA_301Rule 25 - Physical verification of business premises in certain cases
GSTA_302Rule 26 - Method of authentication
GSTA_303Rule 27 - Value of supply of goods or services where the consideration is not wholly in money
GSTA_304Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent
GSTA_305Rule 29 - Value of supply of goods made or received through an agent
GSTA_306Rule 30 - Value of supply of goods or services or both based on cost
GSTA_307Rule 31 - Residual method for determination of value of supply of goods or services or both
GSTA_308Rule 31A - Value of supply in case of lottery, betting, gambling and horse racing
GSTA_308BRule 31B - Value of supply in case of online gaming including online money gaming
GSTA_308CRule 31C - Value of supply of actionable claims in case of casino
GSTA_309Rule 32 - Determination of value in respect of certain supplies
GSTA_310Rule 32A - Value of supply in case where Kerala Flood Cess is applicable
GSTA_311Rule 33 - Value of supply of services in case of pure agent
GSTA_312Rule 34 - Rate of exchange of currency, other than Indian rupees, for determination of value
GSTA_313Rule 35 - Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
GSTA_314Rule 36 - Documentary requirements and conditions for claiming input tax credit
GSTA_315Rule 37 - Reversal of input tax credit in the case of non-payment of consideration
GSTA_315ARule 37A - Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
GSTA_316Rule 38 - Claim of credit by a banking company or a financial institution
GSTA_317Rule 39 - Procedure for distribution of input tax credit by Input Service Distributor
GSTA_318Rule 40 - Manner of claiming credit in special circumstances
GSTA_319Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
GSTA_320Rule 41A - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
GSTA_321Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
GSTA_322Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
GSTA_323Rule 44 - Manner of reversal of credit under special circumstances
GSTA_324Rule 44A - Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
GSTA_325Rule 45 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker
GSTA_326Rule 46 - Tax invoice
GSTA_327Rule 46A - Invoice-cum-bill of supply
GSTA_328Rule 47 - Time limit for issuing tax invoice
GSTA_329Rule 48 - Manner of issuing invoice
GSTA_330Rule 49 - Bill of supply
GSTA_331Rule 50 - Receipt voucher
GSTA_332Rule 51 - Refund voucher
GSTA_333Rule 52 - Payment voucher
GSTA_334Rule 53 - Revised tax invoice and credit or debit notes
GSTA_335Rule 54 - Tax invoice in special cases
GSTA_336Rule 55 - Transportation of goods without issue of invoice
GSTA_337Rule 55A - Tax Invoice or bill of supply to accompany transport of goods
GSTA_338Rule 56 - Maintenance of accounts by registered persons
GSTA_339Rule 57 - Generation and maintenance of electronic records
GSTA_340Rule 58 - Records to be maintained by owner or operator of godown or warehouse and transporters
GSTA_341Rule 59 - Form and manner of furnishing details of outward supplies
GSTA_342Rule 60 - Form and manner of ascertaining details of inward supplies
GSTA_343Rule 61 - Form and manner of furnishing of return
GSTA_344Rule 61A - Manner of opting for furnishing quarterly return
GSTA_345Rule 62 - Form and manner of submission of statement and return
GSTA_346Rule 63 - Form and manner of submission of return by non-resident taxable person
GSTA_347Rule 64 - Form and manner of submission of return by persons providing online information and database access or retrieval services
GSTA_348Rule 65 - Form and manner of submission of return by an Input Service Distributor
GSTA_349Rule 66 - Form and manner of submission of return by a person required to deduct tax at source
GSTA_350Rule 67 - Form and manner of submission of statement of supplies through an e-commerce operator
GSTA_351Rule 68 - Notice to non-filers of returns
GSTA_352Rule 69 - Matching of claim of input tax credit
GSTA_353Rule 70 - Final acceptance of input tax credit and communication thereof
GSTA_354Rule 71 - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
GSTA_355Rule 72 - Claim of input tax credit on the same invoice more than once
GSTA_356Rule 73 - Matching of claim of reduction in the output tax liability
GSTA_357Rule 74 - Final acceptance of reduction in output tax liability and communication thereof
GSTA_358Rule 75 - Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
GSTA_359Rule 76 - Claim of reduction in output tax liability more than once
GSTA_360Rule 77 - Refund of interest paid on reclaim of reversals
GSTA_361Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
GSTA_362Rule 79 - Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
GSTA_363Rule 80 - Annual return
GSTA_364Rule 81 - Final return
GSTA_365Rule 82 - Details of inward supplies of persons having Unique Identity Number
GSTA_366Rule 83 - Provisions relating to a goods and services tax practitioner
GSTA_367Rule 83A - Examination of Goods and Services Tax Practitioners
GSTA_368Rule 83B - Surrender of enrolment of goods and services tax practitioner
GSTA_369Rule 84 - Conditions for purposes of appearance
GSTA_370Rule 85 - Electronic Liability Register
GSTA_371Rule 86 - Electronic Credit Ledger
GSTA_372Rule 86A - Conditions of use of amount available in electronic credit ledger
GSTA_372ARule 86B - Restriction on use of amount available in electronic credit ledger
GSTA_373Rule 87 - Electronic Cash Ledger
GSTA_374Rule 88 - Identification number for each transaction
GSTA_375Rule 88A - Order of utilization of input tax credit
GSTA_375BRule 88B - Manner of calculating interest on delayed payment of tax
GSTA_375CRule 88C - Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
GSTA_375DRule 88D - Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
GSTA_376Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount
GSTA_377Rule 90 - Acknowledgement
GSTA_378Rule 91 - Grant of provisional refund
GSTA_379Rule 92 - Order sanctioning refund
GSTA_380Rule 93 - Credit of the amount of rejected refund claim
GSTA_381Rule 94 - Order sanctioning interest on delayed refunds
GSTA_382Rule 95 - Refund of tax to certain persons
GSTA_383Rule 95A - Refund 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
GSTA_384Rule 96 - Refund of integrated tax paid on goods or services exported out of India
GSTA_385Rule 96A - Export of goods or services under bond or Letter of Undertaking
GSTA_386Rule 96B - Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
GSTA_387Rule 96C - Bank Account for credit of refund
GSTA_388Rule 97 - Consumer Welfare Fund
GSTA_389Rule 97A - Manual filing and processing
GSTA_390Rule 98 - Provisional Assessment
GSTA_391Rule 99 - Scrutiny of returns
GSTA_392Rule 100 - Assessment in certain cases
GSTA_393Rule 101 - Audit
GSTA_394Rule 102 - Special Audit
GSTA_395Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling
GSTA_396Rule 104 - Form and manner of application to the Authority for Advance Ruling
GSTA_397Rule 105 - Certification of copies of advance rulings pronounced by the Authority
GSTA_398Rule 106 - Form and manner of appeal to the Appellate Authority for Advance Ruling
GSTA_399Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority
GSTA_400Rule 107A - Manual filing and processing
GSTA_401Rule 108 - Appeal to the Appellate Authority
GSTA_402Rule 109 - Application to the Appellate Authority
GSTA_403Rule 109A - Appointment of Appellate Authority
GSTA_404Rule 109B - Notice to person and order of revisional authority in case of revision
GSTA_404ARule 109C - Withdrawal of Appeal
GSTA_405Rule 110 - Appeal to the Appellate Tribunal
GSTA_406Rule 111 - Application to the Appellate Tribunal.
GSTA_407Rule 113 - Order of Appellate Authority or Appellate Tribunal
GSTA_408Rule 114 - Appeal to the High Court
GSTA_409Rule 115 - Demand confirmed by the Court
GSTA_410Rule 116 - Disqualification for misconduct of an authorised representative
GSTA_411Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
GSTA_412Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142
GSTA_413Rule 119 - Declaration of stock held by a principal and job-worker
GSTA_414Rule 120 - Details of goods sent on approval basis
GSTA_415Rule 120A - Revision of declaration in FORM GST TRAN-1
GSTA_416Rule 121 - Recovery of credit wrongly availed
GSTA_417Rule 122 - Constitution of the Authority
GSTA_418Rule 123 - Constitution of the Standing Committee and Screening Committees
GSTA_419Rule 124 - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
GSTA_420Rule 125 - Secretary to the Authority
GSTA_421Rule 126 - Power to determine the methodology and procedure
GSTA_422Rule 127 - Functions of the Authority
GSTA_423Rule 128 - Examination of application by the Standing Committee and Screening Committee
GSTA_424Rule 129 - Initiation and conduct of proceedings
GSTA_425Rule 130 - Confidentiality of information
GSTA_426Rule 131 - Co-operation with other agencies or statutory authorities
GSTA_427Rule 132 - Power to summon persons to give evidence and produce documents
GSTA_428Rule 133 - Order of the Authority
GSTA_429Rule 134 - Decision to be taken by the majority
GSTA_430Rule 135 - Compliance by the registered person
GSTA_431Rule 136 - Monitoring of the order
GSTA_432Rule 137 - Tenure of Authority
GSTA_433Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill
GSTA_434Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance
GSTA_435Rule 138B - Verification of documents and conveyances
GSTA_436Rule 138C - Inspection and verification of goods
GSTA_437Rule 138D - Facility for uploading information regarding detention of vehicle
GSTA_438Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01
GSTA_438ARule 138F - Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
GSTA_439Rule 139 - Inspection, search and seizure
GSTA_440Rule 140 - Bond and security for release of seized goods
GSTA_441Rule 141 - Procedure in respect of seized goods
GSTA_442Rule 142 - Notice and order for demand of amounts payable under the Act
GSTA_443Rule 142A - Procedure for recovery of due under existing laws
GSTA_443ARule 142B - Intimation of certain amounts liable to be recovered under section 79 of the Act
GSTA_444Rule 143 - Recovery by deduction from any money owed
GSTA_445Rule 144 - Recovery by sale of goods under the control of proper officer
GSTA_446Rule 144A - Recovery of penalty by sale of goods or conveyance detained or seized in transit
GSTA_447Rule 145 - Recovery from a third person
GSTA_448Rule 146 - Recovery through execution of a decree, etc.
GSTA_449Rule 147 - Recovery by sale of movable or immovable property
GSTA_450Rule 148 - Prohibition against bidding or purchase by officer
GSTA_451Rule 149 - Prohibition against sale on holidays
GSTA_452Rule 150 - Assistance by police
GSTA_453Rule 151 - Attachment of debts and shares, etc.
GSTA_454Rule 152 - Attachment of property in custody of courts or Public Officer
GSTA_455Rule 153 - Attachment of interest in partnership
GSTA_456Rule 154 - Disposal of proceeds of sale of goods or conveyance and movable or immovable property
GSTA_457Rule 155 - Recovery through land revenue authority
GSTA_458Rule 156 - Recovery through court
GSTA_459Rule 157 - Recovery from surety
GSTA_460Rule 158 - Payment of tax and other amounts in instalments
GSTA_461Rule 159 - Provisional attachment of property
GSTA_462Rule 160 - Recovery from company in liquidation
GSTA_463Rule 161 - Continuation of certain recovery proceedings
GSTA_464Rule 162 - Procedure for compounding of offences
GSTA_464ARule 163 - Consent based sharing of information
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