Rule 1
Short title and commencement
Rule 2
Definitions
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
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 places of business 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 16A
Grant of temporary identification number
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
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
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 -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
Rule 46
Tax invoice
Rule 46A
Invoice-cum-bill of supply
Rule 47
Time limit for issuing tax invoice.
Rule 47A
Time limit for issuing tax invoice in cases where recipient is required to issue 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
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 go down or warehouse and transporters
Rule 59
Form and manner of furnishing details of outward supplies
Rule 60
Form and manner of ascertaining details of inward supplies
Rule 61
Form and manner of furnishing of return
Rule 61A
Manner of opting for furnishing quarterly return
Rule 62
Form and manner of submission of statement and return.
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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
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
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Rule 70
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Rule 71
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Rule 72
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Rule 73
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Rule 74
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Rule 75
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Rule 76
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Rule 77
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Rule 78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.
Rule 79
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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.
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
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
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Rule 95B
Refund of tax paid on inward supplies of goods received by Canteen Stores Department
Rule 96
Refund of integrated tax paid on goods or services exported out of India
Rule 96A
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 96C
Bank Account for credit of refund
Rule 97
Consumer Welfare Fund
Rule 97A
Manual filing and processing.
Rule 98
Provisional Assessment.
Rule 99
Scrutiny of returns.
Rule 100
Assessment in certain cases
Rule 101
Audit
Rule 102
Special Audit.
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
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 110A
Procedure for the Appeals to be heard by a single Member Bench
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 113A
Withdrawal of Appeal or Application filed before the 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.
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.
Rule 122
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Rule 123
Constitution of the Standing Committee and Screening Committees.
Rule 124
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Rule 125
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Rule 126
Power to determine the methodology and procedure.
Rule 127
Functions of the Authority
Rule 128
Examination of application by the Standing Committee and Screening Committee.
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
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Rule 135
Compliance by the registered person.
Rule 136
Monitoring of the order.
Rule 137
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Explanation to Chapter XV
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 GS 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
Rule 139
Inspection, search and seizure.
Rule 140
Bond and security for release of seized goods .
Rule 141
Procedure in respect of seized goods
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 or conveyance 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 .
Rule 162
Procedure for compounding of offences.
Rule 163
Consent based sharing of information
Rule 164
Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73
