Central Goods and Services Tax (CGST) Rules, 2017
CHAPTER I - PRELIMINARY
Short title and Commencement
Definitions
CHAPTER II - COMPOSITION RULES
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
CHAPTER III - REGISTRATION
Application for registration
Verification of the application and approval
Issue of registration certificate
Separate registration for multiple business verticals 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
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
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
CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY
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
Determination of value in respect of certain supplies
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
CHAPTER V - INPUT TAX CREDIT
Documentary requirements and conditions for claiming input tax credit
Reversal of input tax credit in the case of non-payment of consideration
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
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
44A. 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
CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Tax invoice
46A. Invoice-cum-bill of supply
Time limit for issuing tax 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
CHAPTER VII - ACCOUNTS AND RECORDS
Maintenance of accounts by registered persons
Generation and maintenance of electronic records
Records to be maintained by owner or operator of godown or warehouse and transporters
CHAPTER VIII - RETURNS
Form and manner of furnishing details of outward supplies
Form and manner of furnishing details of inward supplies
Form and manner of submission of monthly return
Form and manner of submission of quarterly return by the composition supplier
Form and manner of submission of return by non-resident taxable person
Form and manner of submission of return by persons providing online information and database access or retrieval services
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 e-commerce operator
Notice to non-filers of returns
Matching of claim of input tax credit
Final acceptance of input tax credit and communication thereof
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Claim of input tax credit on the same invoice more than once
Matching of claim of reduction in the output tax liability
Final acceptance of reduction in output tax liability and communication thereof
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Claim of reduction in output tax liability more than once
Refund of interest paid on reclaim of reversals
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Communication and rectification of discrepancy in details furnished by the
e- commerce operator and 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
Conditions for purposes of appearance
CHAPTER IX - PAYMENT OF TAX
Electronic Liability Register
Electronic Credit Ledger
Electronic Cash Ledger
Identification number for each transaction
CHAPTER X - REFUND
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
Refund of integrated tax paid on goods exported out of India
96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Consumer Welfare Fund
97A. Manual filing and processing
CHAPTER XI - ASSESSMENT AND AUDIT
Provisional Assessment
Scrutiny of returns
Assessment in certain cases
Audit
Special Audit
CHAPTER XII - ADVANCE RULING
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
107A. Manual filing and processing
CHAPTER XIII - APPEALS AND REVISION
Appeal to the Appellate Authority
Application to the Appellate Authority
109A. Appointment of Appellate Authority
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
Appeal to the High Court
Demand confirmed by the Court
Disqualification for misconduct of an authorised representative
CHAPTER XIV - TRANSITIONAL PROVISIONS
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 sub-section (11) of section 142
Declaration of stock held by a principal and job-worker
Details of goods sent on approval basis
120A. Revision of declaration in FORM GST TRAN-1]
Recovery of credit wrongly availedContents
CHAPTER XV - ANTI-PROFITEERING
Constitution of the Authority
Constitution of the Standing Committee and Screening Committees
Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Secretary to the Authority
Power to determine the methodology and procedure
Duties 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
Decision to be taken by the majority
Compliance by the registered person
Monitoring of the order
Tenure of Authority
CHAPTER XVI - E-WAY RULES
Information to be furnished prior to commencement of movement of goods and generation of e-way bill
ANNEXURE
[See rule 138(14)]
138A. Documents and devices to be carried by a person-in-charge of a conveyance
138B. Verification of documents and conveyances
138C. Inspection and verification of goods
138D. Facility for uploading information regarding detention of vehicle
CHAPTER XVII - INSPECTION, SEARCH AND SEIZURE
Inspection, search and seizure
Bond and security for release of seized goods
Procedure in respect of seized goods
CHAPTER XVIII - DEMANDS AND RECOVERY
Notice and order for demand of amounts payable under the Act
Recovery by deduction from any money owed
Recovery by sale of goods under the control of proper officer
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 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
CHAPTER XIX - OFFENCES AND PENALTIES
Procedure for compounding of offences
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