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Central Goods and Services Tax Rules, 2017
Central Goods and Services Tax Rules, 2017
195 sections published.
1
Short title, [***] [Omitted 'Extent' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).] and Commencement
2
Definitions
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
8
Application for registration
9
Verification of the application and approval
10
Issue of registration certificate
10A
[ Furnishing of Bank Account Details. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
10B
[ Aadhaar authentication for registered person. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]
11
[ Separate registration for multiple places of business within a State or a Union territory. [Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
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
21A
[ Suspension of registration. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
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. [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
26
Method of authentication
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
31A
[ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]
32
Determination of value in respect of certain supplies
32A
[ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
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. [Substituted 'The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of Section 12 or, as the case may be, section 13 of the Act.' by Notification No. G.S.R. 965(E), dated 27.7.2017 (w.e.f. 19.6.2017).]
35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
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
41A
[ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
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
44A
[ Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. [Inserted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).]
45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
46
Tax invoice
46A
[ Invoice-cum-bill of supply. [Inserted by Notification No. G.S.R 1251(E), dated 13.10.2017 (w.e.f 19.6.2017).]
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
1A
[ (a) A registered person having the same PAN and State code as an Input Service Distributor, may issue an invoice or as the case may be , a credit or debit note to transfer the credit of common input services to the Input Services Distributor, which shall contain the following details :
55
Transportation of goods without issue of invoice
55A
[ Tax invoice or bill of supply to accompany transport of goods. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]
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
59
[ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
60
[ Form and manner of ascertaining details of inward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
61
[ Form and manner of furnishing of return. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (with effect from the 1st day of January, 2021).]
61A
[ Manner of opting for furnishing quarterly return. [Inserted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
62
[Form and manner of submission of statement and return] [Substituted 'Form and manner of submission of quarterly return by the composition supplier' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).]
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
67A
[ Manner of furnishing of return or details of outward supplies by short messaging service facility. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
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 e-commerce operator and the supplier
80
[ Annual return. [Substutited by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]
81
Final return
82
Details of inward supplies of persons having Unique Identity Number
83
Provisions relating to a goods and services tax practitioner
83A
[ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]
83B
[ Surrender of enrolment of goods and services tax practitioner. [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]
84
Conditions for purposes of appearance
85
Electronic Liability Register
86
Electronic Credit Ledger
86A
[ Conditions of use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 954(E), dated 26.12.2019 (w.e.f. 19.6.2017).]
86B
[ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]
87
Electronic Cash Ledger
88
Identification number for each transaction
88A
[ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
89
Application for refund of tax, interest, penalty, fees or any other amount
90
Acknowledgment
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
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. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
96
Refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India
96A
[ [Export] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] of goods or services under bond or Letter of Undertaking
96B
[ Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
96C
[ Bank Account for credit of refund. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]
97
[ Consumer Welfare Fund. [Substituted by Notification No. G.S.R. 378(E), dated 18.4.2018 (w.e.f. 19.6.2017).]
97A
[ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
98
Provisional Assessment
99
Scrutiny of returns
100
[ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
101
Audit
102
Special Audit
103
[ [Substituted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 1.7.2017).]
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
107A
[ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
108
Appeal to the Appellate Authority
109
Application to the Appellate Authority
109A
[ Appointment of Appellate Authority. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
109B
[ Notice to person and order of revisional authority in case of revision. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
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
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] [Substituted 'agent' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).]
120
Details of goods sent on approval basis
120A
[ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]
121
Recovery of credit wrongly availed
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. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]
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. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]
135
Compliance by the registered person
136
Monitoring of the order
137
Tenure of Authority
138
[ Information to be furnished prior to commencement of movement of goods and generation of e-way bill. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138A
[ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138B
[ Verification of documents and conveyances. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138C
[ Inspection and verification of goods. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138D
[ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138E
[ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
139
Inspection, search and seizure
140
Bond and security for release of seized goods
141
Procedure in respect of seized goods
142
[ Notice and order for demand of amounts payable under the Act. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
142A
[ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]
143
Recovery by deduction from any money owed
144
Recovery by sale of goods under the control of proper officer
144A
[ Recovery of penalty by sale of goods or conveyance detained or seized in transit. [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).]
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 or conveyance and movable or immovable property. [Substituted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).]
155
Recovery through land revenue authority
156
Recovery through court
157
Recovery from surety
158
Payment of tax and other amounts in installments
159
Provisional attachment of property
160
Recovery from company in liquidation
161
Continuation of certain recovery proceedings
162
Procedure for compounding of offences
