CGST Rules - TaxOnline24

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CGST Rules

CHAPTER I : PRELIMINARY

1 – Short title and Commencement

2 – Definitions

CHAPTER II : COMPOSITION RULES

3 – Intimation for composition levy

4 – Effective date for composition levy

5 – Conditions and restrictions for composition levy

6 – Validity of composition levy

7 – Rate of tax of the composition levy

CHAPTER III : REGISTRATION

8 – Application for registration

9- Verification of the application and approval

10 – Issue of registration certificate

11 – Separate registration for multiple business verticals within a State or a Union territory

12 – Grant of registration to persons required to deduct tax at source or to collect tax at source

13 – Grant of registration to non-resident taxable person

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

15 – Extension in period of operation by casual taxable person and non-resident taxable person

16 – Suo moto registration

17 – Assignment of Unique Identity Number to certain special entities

18 – Display of registration certificate and Goods and Services Tax Identification Number on the name board

19 – Amendment of registration

20 – Application for cancellation of registration

21 – Registration to be cancelled in certain cases

22 – Cancellation of registration

23 – Revocation of cancellation of registration

24 – Migration of persons registered under the existing law

25 – Physical verification of business premises in certain cases

26 – Method of authentication

CHAPTER IV : DETERMINATION OF VALUE OF SUPPLY

27 – Value of supply of goods or services where the consideration is not wholly in money

28 – Value of supply of goods or services or both between distinct or related persons, other than through an agent

29 – Value of supply of goods made or received through an agent

30 – Value of supply of goods or services or both based on cost

31 – Residual method for determination of value of supply of goods or services or both

32 – Determination of value in respect of certain supplies

33 – Value of supply of services in case of pure agent

34 – Rate of exchange of currency, other than Indian rupees, for determination of value

35 – Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

CHAPTER V : INPUT TAX CREDIT

36 – Documentary requirements and conditions for claiming input tax credit

37 – Reversal of input tax credit in the case of non-payment of consideration

38 – Claim of credit by a banking company or a financial institution

39 – Procedure for distribution of input tax credit by Input Service Distributor

40 – Manner of claiming credit in special circumstances

41 – Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

42 – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

43 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

44 – Manner of reversal of credit under special circumstances

45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker

CHAPTER VI : TAX INVOICE, CREDIT AND DEBIT NOTES

46 – Tax invoice

47 – Time limit for issuing tax invoice

48 – Manner of issuing invoice

49 – Bill of supply

50 – Receipt voucher

51 – Refund voucher

52 – Payment voucher

53 – Revised tax invoice and credit or debit notes

54 – Tax invoice in special cases

55 – Transportation of goods without issue of invoice

CHAPTER VII : ACCOUNTS AND RECORDS

56 – Maintenance of accounts by registered persons

57 – Generation and maintenance of electronic records

58 – Records to be maintained by owner or operator of godown or warehouse and transporters

CHAPTER VIII : RETURNS

59 – Form and manner of furnishing details of outward supplies

60 – Form and manner of furnishing details of inward supplies

61 – Form and manner of submission of monthly return

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

63 – Form and manner of submission of return by non-resident taxable person

64 – Form and manner of submission of return by persons providing online information and database access or retrieval services

65 – Form and manner of submission of return by an Input Service Distributor

66 – Form and manner of submission of return by a person required to deduct tax at source

67- Form and manner of submission of statement of supplies through an e-commerce operator

68 – Notice to non-filers of returns

69 – Matching of claim of input tax credit

70 – Final acceptance of input tax credit and communication thereof

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

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

73 – Matching of claim of reduction in the output tax liability

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

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

76 – Claim of reduction in output tax liability more than once

77 – Refund of interest paid on reclaim of reversals

78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

79 – Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

80 – Annual return

81 – Final return

82 – Details of inward supplies of persons having Unique Identity Number

83 – Provisions relating to a goods and services tax practitioner

84 – Conditions for purposes of appearance

CHAPTER IX : PAYMENT OF TAX

85 – Electronic Liability Register

86 – Electronic Credit Ledger

87 – Electronic Cash Ledger

88 – Identification number for each transaction

CHAPTER X : REFUND

89 – Application for refund of tax, interest, penalty, fees or any other amount

90 – Acknowledgement

91 – Grant of provisional refund

92 – Order sanctioning refund

93 – Credit of the amount of rejected refund claim

94 – Order sanctioning interest on delayed refunds

95 – Refund of tax to certain persons

96 – 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

97 – Consumer Welfare Fund

CHAPTER XI : ASSESSMENT AND AUDIT

98 – Provisional Assessment

99 – Scrutiny of returns

100 – Assessment in certain cases

101 – Audit

102 – Special Audit

CHAPTER – XII : ADVANCE RULING

103 – Qualification and appointment of members of the Authority for Advance Ruling

104 – Form and manner of application to the Authority for Advance Ruling

105 – Certification of copies of advance rulings pronounced by the Authority

106 – Form and manner of appeal to the Appellate Authority for Advance Ruling

107 – Certification of copies of the advance rulings pronounced by the Appellate Authority

CHAPTER – XIII : APPEALS AND REVISION

108 – Appeal to the Appellate Authority

109 – Application to the Appellate Authority

110 – Appeal to the Appellate Tribunal

111 – Application to the Appellate Tribunal

112 – Production of additional evidence before the Appellate Authority or the Appellate Tribunal

113 – Order of Appellate Authority or Appellate Tribunal

114 – Appeal to the High Court

115 – Demand confirmed by the Court

116 – Disqualification for misconduct of an authorised representative

CHAPTER XIV : TRANSITIONAL PROVISIONS

117 – Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

118 – Declaration to be made under clause (c) of sub-section (11) of section 142

119 – Declaration of stock held by a principal and job-worker

120 – Details of goods sent on approval basis

121 – Recovery of credit wrongly availed

CHAPTER XV : ANTI-PROFITEERING

122 – Constitution of the Authority

123 – Constitution of the Standing Committee and Screening Committees

124 – Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

125 – Secretary to the Authority

126 – Power to determine the methodology and procedure

127 – Duties of the Authority

128 – Examination of application by the Standing Committee and Screening Committee

129 – Initiation and conduct of proceedings

130 – Confidentiality of information

131 – Cooperation with other agencies or statutory authorities

132 – Power to summon persons to give evidence and produce documents

133 – Order of the Authority

134 – Decision to be taken by the majority

135 – Compliance by the registered person

136 – Monitoring of the order

137 – Tenure of Authority

CHAPTER XVI : E-WAY RULES

138 – E-way rule

CHAPTER – XVII : INSPECTION, SEARCH AND SEIZURE

139 – Inspection, search and seizure

140 – Bond and security for release of seized goods

141 – Procedure in respect of seized goods

CHAPTER – XVIII : DEMANDS AND RECOVERY

142 – Notice and order for demand of amounts payable under the Act

143 – Recovery by deduction from any money owed

144 – Recovery by sale of goods under the control of proper officer

145 – Recovery from a third person

146 – Recovery through execution of a decree, etc.

147 – Recovery by sale of movable or immovable property

148 – Prohibition against bidding or purchase by officer

149 – Prohibition against sale on holidays

150 – Assistance by police

151- Attachment of debts and shares, etc.

152 – Attachment of property in custody of courts or Public Officer

153 – Attachment of interest in partnership

154 – Disposal of proceeds of sale of goods and movable or immovable property

155 – Recovery through land revenue authority

156 – Recovery through court

157 – Recovery from surety

158 – Payment of tax and other amounts in instalments

159 – Provisional attachment of property

160 – Recovery from company in liquidation

161 – Continuation of certain recovery proceedings

CHAPTER – XIX :  OFFENCES AND PENALTIES

162 – Procedure for compounding of offences



Note:- Copy from Rules. This is bare provisions given in CGST Rules. 

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