Chapter I Preliminary |
Rule 1. Short title and Commencement |
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Chapter I Preliminary |
Rule 2. Definitions |
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Chapter II Composition Rules |
Rule 3. Intimation for composition levy. |
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Chapter II Composition Rules |
Rule 4. Effective date for composition levy |
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Chapter II Composition Rules |
Rule 5. Conditions and restrictions for composition levy |
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Chapter II Composition Rules |
Rule 6. Validity of composition levy |
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Chapter II Composition Rules |
Rule 7. Rate of tax of the composition levy |
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Chapter III Registration |
Rule 8. Application for registration |
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Chapter III Registration |
Rule 9. Verification of the application and approval |
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Chapter III Registration |
Rule 10. Issue of registration certificate |
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Chapter III Registration |
Rule 11. Separate registration for multiple business verticals within a State or a Union territory |
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Chapter III Registration |
Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source |
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Chapter III Registration |
Rule 13. Grant of registration to non-resident taxable person |
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Chapter III Registration |
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 |
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Chapter III Registration |
Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person |
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Chapter III Registration |
Rule 16. Suo moto registration |
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Chapter III Registration |
Rule 17. Assignment of Unique Identity Number to certain special entities |
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Chapter III Registration |
Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board |
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Chapter III Registration |
Rule 19. Amendment of registration |
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Chapter III Registration |
Rule 20. Application for cancellation of registration |
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Chapter III Registration |
Rule 21. Registration to be cancelled in certain cases |
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Chapter III Registration |
Rule 22. Cancellation of registration |
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Chapter III Registration |
Rule 23. Revocation of cancellation of registration |
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Chapter III Registration |
Rule 24. Migration of persons registered under the existing law |
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Chapter III Registration |
Rule 25. Physical verification of business premises in certain cases |
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Chapter III Registration |
Rule 26. Method of authentication |
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Chapter IV Determination of Value of Supply |
Rule 27. Value of supply of goods or services where the consideration is not wholly in money |
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Chapter IV Determination of Value of Supply |
Rule 28. Value of supply of goods or services or both between distinct or related persons,other than through an agent |
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Chapter IV Determination of Value of Supply |
Rule 29. Value of supply of goods made or received through an agent |
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Chapter IV Determination of Value of Supply |
Rule 30. Value of supply of goods or services or both based on cost |
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Chapter IV Determination of Value of Supply |
Rule 31. Residual method for determination of value of supply of goods or services or both |
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Chapter IV Determination of Value of Supply |
Rule 32. Determination of value in respect of certain supplies |
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Chapter IV Determination of Value of Supply |
Rule 33. Value of supply of services in case of pure agent |
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Chapter IV Determination of Value of Supply |
Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value |
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Chapter IV Determination of Value of Supply |
Rule 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax |
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Chapter V Input Tax Credit |
Rule 36. Documentary requirements and conditions for claiming input tax credit |
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Chapter V Input Tax Credit |
Rule 37. Reversal of input tax credit in the case of non-payment of consideration |
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Chapter V Input Tax Credit |
Rule 38. Claim of credit by a banking company or a financial institution |
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Chapter V Input Tax Credit |
Rule 39. Procedure for distribution of input tax credit by Input Service Distributor |
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Chapter V Input Tax Credit |
Rule 40. Manner of claiming credit in special circumstances |
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Chapter V Input Tax Credit |
Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business |
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Chapter V Input Tax Credit |
Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof |
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Chapter V Input Tax Credit |
Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases |
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Chapter V Input Tax Credit |
Rule 44. Manner of reversal of credit under special circumstances |
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Chapter V Input Tax Credit |
Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 46. Tax invoice |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 47. Time limit for issuing tax invoice |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 48. Manner of issuing invoice |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 49. Bill of supply |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 50. Receipt voucher |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 51. Refund voucher |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 52. Payment voucher |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 53. Revised tax invoice and credit or debit notes |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 54. Tax invoice in special cases |
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Chapter VI Tax Invoice, Credit and Debit Notes |
Rule 55. Transportation of goods without issue of invoice |
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Chapter VII Accounts and Records |
Rule 56. Maintenance of accounts by registered persons |
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Chapter VII Accounts and Records |
Rule 57. Generation and maintenance of electronic records |
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Chapter VII Accounts and Records |
Rule 58. Records to be maintained by owner or operator of godown or warehouse and transporters |
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Chapter VIII Returns |
Rule 59. Form and manner of furnishing details of outward supplies |
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Chapter VIII Returns |
Rule 60. Form and manner of furnishing details of inward supplies |
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Chapter VIII Returns |
Rule 61. Form and manner of submission of monthly return |
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Chapter VIII Returns |
Rule 62. Form and manner of submission of quarterly return by the composition supplier |
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Chapter VIII Returns |
Rule 63. Form and manner of submission of return by non-resident taxable person |
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Chapter VIII Returns |
Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval services |
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Chapter VIII Returns |
Rule 65. Form and manner of submission of return by an Input Service Distributor |
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Chapter VIII Returns |
Rule 66. Form and manner of submission of return by a person required to deduct tax at source |
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Chapter VIII Returns |
Rule 67. Form and manner of submission of statement of supplies through an ecommerce operator |
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Chapter VIII Returns |
Rule 68. Notice to non-filers of returns |
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Chapter VIII Returns |
Rule 69. Matching of claim of input tax credit |
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Chapter VIII Returns |
Rule 70. Final acceptance of input tax credit and communication thereof |
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Chapter VIII Returns |
Rule 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit |
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Chapter VIII Returns |
Rule 72. Claim of input tax credit on the same invoice more than once |
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Chapter VIII Returns |
Rule 73. Matching of claim of reduction in the output tax liability |
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Chapter VIII Returns |
Rule 74. Final acceptance of reduction in output tax liability and communication thereof |
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Chapter VIII Returns |
Rule 76. Claim of reduction in output tax liability more than once |
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Chapter VIII Returns |
Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction |
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Chapter VIII Returns |
Rule 77. Refund of interest paid on reclaim of reversals |
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Chapter VIII Returns |
Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier |
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Chapter VIII Returns |
Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier |
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Chapter VIII Returns |
Rule 80. Annual return |
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Chapter VIII Returns |
Rule 81. Final return |
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Chapter VIII Returns |
Rule 82. Details of inward supplies of persons having Unique Identity Number |
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Chapter VIII Returns |
Rule 83. Provisions relating to a goods and services tax practitioner |
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Chapter VIII Returns |
Rule 84. Conditions for purposes of appearance |
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Chapter IX Payment of Tax |
Rule 85. Electronic Liability Register |
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Chapter IX Payment of Tax |
Rule 86. Electronic Credit Ledger |
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Chapter IX Payment of Tax |
Rule 87. Electronic Cash Ledger |
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Chapter IX Payment of Tax |
Rule 88. Identification number for each transaction |
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Chapter X Refund |
Rule 89. Application for refund of tax, interest, penalty, fees or any other amount |
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Chapter X Refund |
Rule 90. Acknowledgement |
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Chapter X Refund |
Rule 91. Grant of provisional refund |
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Chapter X Refund |
Rule 92. Order sanctioning refund |
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Chapter X Refund |
Rule 93. Credit of the amount of rejected refund claim |
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Chapter X Refund |
Rule 94. Order sanctioning interest on delayed refunds |
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Chapter X Refund |
Rule 95. Refund of tax to certain persons |
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Chapter X Refund |
Rule 96. Refund of integrated tax paid on goods exported out of India |
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Chapter X Refund |
Rule 97. Consumer Welfare Fund |
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Chapter X Refund |
Rule 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking |
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Chapter XI Assessment and Audit |
Rule 98. Provisional Assessment |
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Chapter XI Assessment and Audit |
Rule 99. Scrutiny of returns |
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Chapter XI Assessment and Audit |
Rule 100. Assessment in certain cases |
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Chapter XI Assessment and Audit |
Rule 101. Audit |
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Chapter XI Assessment and Audit |
Rule 102. Special Audit |
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Chapter XII Advance Ruling |
Rule 103. Qualification and appointment of members of the Authority for Advance Ruling |
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Chapter XII Advance Ruling |
Rule 104. Form and manner of application to the Authority for Advance Ruling |
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Chapter XII Advance Ruling |
Rule 105. Certification of copies of advance rulings pronounced by the Authority |
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Chapter XII Advance Ruling |
Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling |
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Chapter XII Advance Ruling |
Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority |
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Chapter – XIII Appeals and Revision |
Rule 108. Appeal to the Appellate Authority |
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Chapter – XIII Appeals and Revision |
Rule 109. Application to the Appellate Authority |
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Chapter – XIII Appeals and Revision |
Rule 110. Appeal to the Appellate Tribunal |
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Chapter – XIII Appeals and Revision |
Rule 111. Application to the Appellate Tribunal |
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Chapter – XIII Appeals and Revision |
Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal |
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Chapter – XIII Appeals and Revision |
Rule 113. Order of Appellate Authority or Appellate Tribunal |
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Chapter – XIII Appeals and Revision |
Rule 114. Appeal to the High Court |
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Chapter – XIII Appeals and Revision |
Rule 115. Demand confirmed by the Court |
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Chapter – XIII Appeals and Revision |
Rule 116. Disqualification for misconduct of an authorised representative |
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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 |
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Chapter XIV Transitional Provisions |
Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142 |
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Chapter XIV Transitional Provisions |
Rule 119. Declaration of stock held by a principal and job-worker |
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Chapter XIV Transitional Provisions |
Rule 120. Details of goods sent on approval basis |
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Chapter XIV Transitional Provisions |
Rule 121. Recovery of credit wrongly availed |
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Chapter XV Anti-Profiteering |
Rule 122. Constitution of the Authority |
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Chapter XV Anti-Profiteering |
Rule 123. Constitution of the Standing Committee and Screening Committees |
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Chapter XV Anti-Profiteering |
Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority |
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Chapter XV Anti-Profiteering |
Rule 125. Secretary to the Authority |
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Chapter XV Anti-Profiteering |
Rule 126. Power to determine the methodology and procedure |
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Chapter XV Anti-Profiteering |
Rule 127. Duties of the Authority |
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Chapter XV Anti-Profiteering |
Rule 128. Examination of application by the Standing Committee and Screening Committee |
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Chapter XV Anti-Profiteering |
Rule 129. Initiation and conduct of proceedings |
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Chapter XV Anti-Profiteering |
Rule 130. Confidentiality of information |
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Chapter XV Anti-Profiteering |
Rule 131. Cooperation with other agencies or statutory authorities |
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Chapter XV Anti-Profiteering |
Rule 132. Power to summon persons to give evidence and produce documents |
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Chapter XV Anti-Profiteering |
Rule 133. Order of the Authority |
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Chapter XV Anti-Profiteering |
Rule 134. Decision to be taken by the majority |
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Chapter XV Anti-Profiteering |
Rule 135. Compliance by the registered person |
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Chapter XV Anti-Profiteering |
Rule 136. Monitoring of the order |
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Chapter XV Anti-Profiteering |
Rule 137. Tenure of Authority |
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Chapter XVI E-way Rules |
Rule 138. E-way rule |
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Chapter – XVII Inspection, Search and Seizure |
Rule 139. Inspection, search and seizure |
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Chapter – XVII Inspection, Search and Seizure |
Rule 140. Bond and security for release of seized goods |
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Chapter – XVII Inspection, Search and Seizure |
Rule 141. Procedure in respect of seized goods |
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Chapter XVIII Demands and Recovery |
Rule 142. Notice and order for demand of amounts payable under the Act |
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Chapter XVIII Demands and Recovery |
Rule 143. Recovery by deduction from any money owed |
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Chapter XVIII Demands and Recovery |
Rule 144. Recovery by sale of goods under the control of proper officer |
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Chapter XVIII Demands and Recovery |
Rule 145. Recovery from a third person |
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Chapter XVIII Demands and Recovery |
Rule 146. Recovery through execution of a decree, etc |
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Chapter XVIII Demands and Recovery |
Rule 147. Recovery by sale of movable or immovable property |
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Chapter XVIII Demands and Recovery |
Rule 148. Prohibition against bidding or purchase by officer |
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Chapter XVIII Demands and Recovery |
Rule 149. Prohibition against sale on holidays |
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Chapter XVIII Demands and Recovery |
Rule 150. Assistance by police |
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Chapter XVIII Demands and Recovery |
Rule 151. Attachment of debts and shares, etc |
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Chapter XVIII Demands and Recovery |
Rule 152. Attachment of property in custody of courts or Public Officer |
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Chapter XVIII Demands and Recovery |
Rule 153. Attachment of interest in partnership |
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Chapter XVIII Demands and Recovery |
Rule 154. Disposal of proceeds of sale of goods and movable or immovable property |
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Chapter XVIII Demands and Recovery |
Rule 155. Recovery through land revenue authority |
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Chapter XVIII Demands and Recovery |
Rule 156. Recovery through court |
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Chapter XVIII Demands and Recovery |
Rule 157. Recovery from surety |
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Chapter XVIII Demands and Recovery |
Rule 158. Payment of tax and other amounts in instalments |
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Chapter XVIII Demands and Recovery |
Rule 159. Provisional attachment of property |
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Chapter XVIII Demands and Recovery |
Rule 160. Recovery from company in liquidation |
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Chapter XVIII Demands and Recovery |
Rule 161. Continuation of certain recovery proceedings |
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Chapter - XIX Offences and Penalties |
Rule 162. Procedure for compounding of offences |
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