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177 Records

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-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 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-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-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-32
Determination of value in respect of certain supplies

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-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-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-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 godown or warehouse and transporters

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-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-68
Notice to non-filers of returns

Rule-69
Matching of claim of input tax credit

Rule-70
Final acceptance of input tax credit and communication thereof

Rule-71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rule-72
Claim of input tax credit on the same invoice more than once

Rule-73
Matching of claim of reduction in the output tax liability

Rule-74
Final acceptance of reduction in output tax liability and communication thereof

Rule-75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rule-76
Claim of reduction in output tax liability more than once

Rule-77
Refund of interest paid on reclaim of reversals

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.

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-84
Conditions for purposes of appearance

Rule-85
Electronic Liability Register

Rule-86
Electronic Credit Ledger

Rule-87
Electronic Cash Ledger

Rule-88
Identification number for each transaction

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-96
Refund of integrated tax paid on goods [or services] exported out of India

Rule-96A
Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking

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-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-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 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

Rule-122
Constitution of the Authority

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

Rule-125
Secretary to the Authority

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

Rule-135
Compliance by the registered person

Rule-136
Monitoring of the order

Rule-137
Tenure of Authority

Rule-138
Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Rule-138A
138A. Documents and devices to be carried by a person-in-charge of a conveyance.

Rule-138B
138B. Verification of documents and conveyances

Rule-138C
Inspection and verification of goods

Rule-138D
Facility for uploading information regarding detention of vehicle

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-143
Recovery by deduction from any money owed.

Rule-144
Recovery by sale of goods under the control of proper officer

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

Rule-162
Procedure for compounding of offences

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