THE CENTRAL GOODS AND SERVICES TAX RULES, 2017

CHAPTER I – PRELIMINARY

Rule 1 - Short title and commencement

Rule 2 - Definitions

CHAPTER II - COMPOSION RULES

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 business verticals 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 OIDAR 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 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 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 reavailment 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 furnishing details of inward supplies

Rule 61 - Form and manner of submission of monthly return

Rule 61A - Manner of opting for furnishing quarterly return

Rule 62 - Form and manner of submission of quarterly return by the composition supplier

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 database access or retrieval services

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 ecommerce operator

Rule 67A - Manner of furnishing of return 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 ecommerce 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 autogenerated 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 exported out of India

Rule 96A - Refund of integrated tax paid on 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 - Declaration to be made under clause (c) of sub-section (11) of section 142

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 - Submition of declaration electronically in FORM GST TRAN-1

Rule 121 - Recovery of credit wrongly availed

CHAPTER XV - ANTI-PROFITEERING

Rule 122 - Constitution of the Authority [Omitted]

Rule 123 - Constitution of the Standing Committee and Screening Committees

Rule 124 - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority [Omitted]

Rule 125 - Secretary to the Authority [Omitted]

Rule 126 - Power to determine the methodology and procedure

Rule 127 - Duties 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 - Decision to be taken by the majority [Omitted]

Rule 135 - Compliance by the registered person

Rule 136 - Monitoring of the order

Rule 137 - Tenure of Authority [Omitted]

Explanation to Chapter XV

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

ANNEXURE

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 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

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

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THE CENTRAL GOODS AND SERVICES TAX RULES, 2017