TAX REAL TIME
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Short title and commencement
Definitions
Intimation for composition levy
Effective date for composition levy
Conditions and restrictions for composition levy
Validity of composition levy
Rate of tax of the composition levy
Application for registration
Verification of the application and approval
Issue of registration certificate
Furnishing of Bank Account Details
Aadhaar authentication for registered person
Separate registration for multiple places of business within a State or a Union territory
Grant of registration to persons required to deduct tax at source or to collect tax at source.
Grant of registration to non resident taxable person
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
Extension in period of operation by casual taxable person and non resident taxable person
Suo moto registration
Grant of temporary identification number
Assignment of Unique Identity Number to certain special entities
Display of registration certificate and Goods and Services Tax Identification Number on the name board
Amendment of registration
Application for cancellation of registration
Registration to be cancelled in certain cases
Suspension of registration
Cancellation of registration
Revocation of cancellation of registration
Migration of persons registered under the existing law
Physical verification of business premises in certain cases
Method of authentication
Value of supply of goods or services where the consideration is not wholly in money
Value of supply of goods or services or both between distinct or related persons, other than through an agent
Value of supply of goods made or received through an agent
Value of supply of goods or services or both based on cost
Residual method for determination of value of supply of goods or services or both
Value of supply in case of lottery, betting, gambling and horse racing
Value of supply in case of online gaming including online money gaming
Value of supply of actionable claims in case of casino
Determination of value in respect of certain supplies
Value of supply in cases where Kerala Flood Cess is applicable
Value of supply of services in case of pure agent
Rate of exchange of currency, other than Indian rupees, for determination of value
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Documentary requirements and conditions for claiming input tax credit
Reversal of input tax credit in the case of non payment of consideration
Reversal of input tax credit in the case of non payment of tax by the supplier and re availment thereof
Claim of credit by a banking company or a financial institution
Procedure for distribution of input tax credit by Input Service Distributor
Manner of claiming credit in special circumstances
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Manner of reversal of credit under special circumstances
Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Tax invoice
Invoice cum bill of supply
Time limit for issuing tax invoice.
Time limit for issuing tax invoice in cases where recipient is required to issue invoice
Manner of issuing invoice
Bill of supply
Receipt voucher.
Refund voucher
Payment voucher
Revised tax invoice and credit or debit notes
Tax invoice in special cases
Transportation of goods without issue of invoice.
Tax Invoice or bill of supply to accompany transport of goods
Maintenance of accounts by registered persons
Generation and maintenance of electronic records
Records to be maintained by owner or operator of go down or warehouse and transporters
Form and manner of furnishing details of outward supplies
Form and manner of ascertaining details of inward supplies
Form and manner of furnishing of return
Manner of opting for furnishing quarterly return
Form and manner of submission of statement and return.
Form and manner of submission of return by nonresident taxable person.
Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
Form and manner of submission of return by an Input Service Distributor.
Form and manner of submission of return by a person required to deduct tax at source.
Form and manner of submission of statement of supplies through an ecommerce operator .
Manner of furnishing of return or details of outward supplies by short messaging service facility.
Notice to non filers of returns
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Matching of details furnished by the eCommerce operator with the details furnished by the supplier.
Annual return.
Final return
Details of inward supplies of persons having Unique Identity Number.
Provisions relating to a goods and services tax practitioner.
Examination of Goods and Services Tax Practitioners.
Surrender of enrolment of goods and services tax practitioner.
Conditions for purposes of appearance.
Electronic Liability Register.
Electronic Credit Ledger.
Conditions of use of amount available in electronic credit ledger.
Restrictions on use of amount available in electronic credit ledger.
Electronic Cash Ledger.
Identification number for each transaction.
Order of utilization of input tax credit.
Manner of calculating interest on delayed payment of tax.
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
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
Application for refund of tax, interest, penalty, fees or any other amount.
Acknowledgement.
Grant of provisional refund.
Order sanctioning refund.
Credit of the amount of rejected refund claim.
Order sanctioning interest on delayed refunds.
Refund of tax to certain persons.
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Refund of tax paid on inward supplies of goods received by Canteen Stores Department
Refund of integrated tax paid on goods or services exported out of India
Export of goods or services under bond or Letter of Undertaking
Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised .
Bank Account for credit of refund
Consumer Welfare Fund
Manual filing and processing.
Provisional Assessment.
Scrutiny of returns.
Assessment in certain cases
Audit
Special Audit.
Qualification and appointment of members of the Authority for Advance Ruling.
Form and manner of application to the Authority for Advance Ruling
Certification of copies of advance rulings pronounced by the Authority.
Form and manner of appeal to the Appellate Authority for Advance Ruling.
Certification of copies of the advance rulings pronounced by the Appellate Authority.
Manual filing and processing
Appeal to the Appellate Authority.
Application to the Appellate Authority
Appointment of Appellate Authority.
Notice to person and order of revisional authority in case of revision
Withdrawal of Appeal
Appeal to the Appellate Tribunal.
Application to the Appellate Tribunal
Production of additional evidence before the Appellate Authority or the Appellate Tribunal.
Order of Appellate Authority or Appellate Tribunal.
Withdrawal of Appeal or Application filed before the Appellate Tribunal
Appeal to the High Court.
Demand confirmed by the Court.
Disqualification for misconduct of an authorised representative.
Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
Declaration to be made under clause (c) of subsection (11) of section142
Declaration of stock held by a principal and jobworker
Details of goods sent on approval basis.
Revision of declaration in FORM GST TRAN1
Recovery of credit wrongly availed.
Constitution of the Standing Committee and Screening Committees.
Power to determine the methodology and procedure.
Functions of the Authority
Examination of application by the Standing Committee and Screening Committee.
Initiation and conduct of proceedings.
Confidentiality of information.
Cooperation with other agencies or statutory authorities.
Power to summon persons to give evidence and produce documents.
Order of the Authority.
Compliance by the registered person.
Monitoring of the order.
Information to be furnished prior to commencement of movement of goods and generation of eway bill.
Documents and devices to be carried by a person incharge of a conveyance.
Verification of documents and conveyances.
Inspection and verification of goods.
Facility for uploading information regarding detention of vehicle.
Restriction on furnishing of information in PART A of FORM GST EWB 01.
Information to be furnished in case of intra State movement of gold, precious stones, etc. and generation of e way bills thereof
Inspection, search and seizure.
Bond and security for release of seized goods .
Procedure in respect of seized goods
Notice and order for demand of amounts payable under the Act.
Procedure for recovery of dues under existing laws.
Intimation of certain amounts liable to be recovered under section 79 of the Act
Recovery by deduction from any money owed.
Recovery by sale of goods under the control of proper officer .
Recovery of penalty by sale of goods or conveyance detained or seized in transit.
Recovery from a third person
Recovery through execution of a decree, etc.
Recovery by sale of movable or immovable property.
Prohibition against bidding or purchase by officer.
Prohibition against sale on holidays.
Assistance by police.
Attachment of debts and shares, etc.
Attachment of property in custody of courts or Public Officer.
Attachment of interest in partnership.
Disposal of proceeds of sale of goods or conveyance and movable or immovable property.
Recovery through land revenue authority.
Recovery through court
Recovery from surety.
Payment of tax and other amounts in instalments .
Provisional attachment of property.
Recovery from company in liquidation .
Continuation of certain recovery proceedings .
Procedure for compounding of offences.
Consent based sharing of information
Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73
1. Short title 1[****]1 and commencement
(1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
1. Omitted (w.e.f. 22.06.2017) vide Notification No. 7/2017 -Central Tax dated 27.06.2017 for "Extent"
