Central Goods and Services Tax Rules, 2017

Chapter: I
Preliminary
Rule 1	:	Short title, Extent and Commencement
Rule 2	:	Definitions
Chapter: II
Composition Levy
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
Chapter: III
Registration
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 or to a person supplying online money gaming from a place outside India to a person in India
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
Chapter: IV
Determination of Value of Supply
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
Chapter: V
Input Tax Credit
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-payment 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
Chapter: VI
TAX INVOICE, CREDIT AND DEBIT NOTES
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.
Chapter: VII
Accounts and Records
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 godown or warehouse and transporters
Chapter: VIII
Returns
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	:	Matching of claim of input tax credit (Omitted)
Rule 70	:	Final acceptance of input tax credit and communication thereof (Omitted)
Rule 71	:	Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (Omitted)
Rule 72	:	Claim of input tax credit on the same invoice more than once (Omitted)
Rule 73	:	Matching of claim of reduction in the output tax liability (Omitted)
Rule 74	:	Final acceptance of reduction in output tax liability and communication thereof (Omitted)
Rule 75	:	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
Rule 76	:	Claim of reduction in output tax liability more than once (Omitted)
Rule 77	:	Refund of interest paid on reclaim of reversals (Omitted)
Rule 78	:	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79	:	Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
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
Chapter: IX
Payment of Tax
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
Chapter: X
Refund
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	:	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 (Omitted)
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
Chapter: XI
ASSESSMENT AND AUDIT
Rule 98	:	Provisional Assessment
Rule 99	:	Scrutiny of returns
Rule 100	:	Assessment in certain cases
Rule 101	:	Audit
Rule 102	:	Special Audit
Chapter: XII
Advance Ruling
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
Chapter: XIII
Appeals and Revision
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 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
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
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 agent
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
Chapter: XV
Anti - Profiteering
Rule 122	:	[Omitted] Constitution of the Authority
Rule 123	:	Constitution of the Standing Committee and Screening Committees
Rule 124	:	[Omitted] Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 125	:	[Omitted] Secretary to the Authority
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	:	[Omitted] Decision to be taken by the majority
Rule 135	:	Compliance by the registered perso
Rule 136	:	Monitoring of the order
Rule 137	:	[Omitted] Tenure of Authority
Explanation - XV	:	Explanation to Chapter: XV - Anti - Profiteering
Chapter: XVI
E-way Rules
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 GST 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
Chapter: XVII
Inspection, Search and Seizure
Rule 139	:	Inspection, search and seizure
Rule 140	:	Bond and security for release of seized goods.
Rule 141	:	Procedure in respect of seized goods.-
Chapter: XVIII
DEMANDS AND RECOVERY
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 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.
Chapter: XIX
Offences and Penalties
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
Forms
-	:	GST Forms

Central Goods and Services Tax Rules, 2017

Quick Updates: