| Chapter/ Rule/ Particulars |
| Chapter – I: Preliminary |
| Rule 1: Short title and Commencement |
| Rule 2: Definitions |
| Chapter – II: Composition Levy [Note 1] |
| 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: Tax Rate under Composition Levy |
| Note 1: The word “Rules” substituted with the word “Levy” vide 3/2019. |
| Chapter – III: Registration |
| Rule 8: Application for Registration |
| Rule 9: Verification and Approval of Application for Registration |
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| Rule 10: Issue of Registration Certificate |
| Rule 10A: Furnishing of Bank Account Details after Registration |
| Rule 10B: Aadhaar authentication for registered person |
| Rule 11: Separate registration for multiple places of business within a State/ UT |
| Rule 12: Registration of Persons required to deduct TDS/ TCS |
| Rule 13: Registration of Non-resident Taxable Person |
| Rule 14: Registration of OIDAR Services Provider |
| Rule 14A: Option for taxpayers having monthly output tax liability below threshold limit |
| Rule 15: Extension of Operation Period (Casual/ Non-resident Taxable Person) |
| Rule 16: Suo-moto/Temporary Registration |
| Rule 16A: Grant of temporary identification number |
| Rule 17: Assignment of Unique Identity Number (UIN) to certain Special Entities |
| Rule 18: Display of Registration Certificate and GSTIN |
| Rule 19: Amendment of Registration |
| Rule 20: Application for Cancellation of Registration |
| Rule 21: Registration liable to Cancellation in Certain Cases |
| Rule 21A: Suspension of GST Registration |
| Rule 22: Cancellation of Registration |
| Rule 23: Revocation of Cancellation of Registration |
| Rule 24: Migration/ Enrollment of Taxpayers Registered under the Existing Law |
| Rule 25: Physical Verification of Business Premises in Certain Cases |
| Rule 26: Methods of Authentication/ Verification of e-filed documents |
| Chapter IV- Determination of Value of Supply |
| Rule 27: Value of Supply of Goods or Services (Consideration not wholly in Money) |
| Rule 28: Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent) |
| Rule 29: Value of Supply of Goods through an Agent |
| Rule 30: Value of Supply of Goods/ Services based on Cost |
| Rule 31: Residual Method for Determination of Value of Supply of Goods/ Services |
| Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing |
| Rule 31B: Value of supply in case of online gaming including money gaming |
| Rule 31C: Value of supply of actionable claims in case of casino |
| Rule 31D: Value of supply of goods on basis of retail sale price |
| Rule 32: Determination of Value in respect of Certain Supplies |
| Rule 32A: Value of supply where Kerala Flood Cess is applicable |
| Rule 33: Value of Supply of Services in case of pure Agent |
| Rule 34: Foreign Exchange Rate for Determination of Value |
| Rule 35: Value of Supply inclusive of IGST, CGST, UTGST, SGST |
| Chapter V – Input Tax Credit |
| Rule 36: Documentary Requirements for claiming ITC |
| Rule 37: Reversal of ITC (Non-payment of Consideration) |
| Rule 37A: ITC Reversal for non-payment of tax by supplier and re-availment |
| Rule 38: Claim of ITC by Banks/ Financial Institutions |
| Rule 39: Procedure for Distribution of ITC by ISD |
| Rule 40: Manner of Claiming ITC in Special Circumstances |
| Rule 41: Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business |
| Rule 41A: Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT |
| 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 ITC under Special Circumstances |
| Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar |
| Rule 45: Restrictions on Inputs/ Capital Goods sent for Job Work |
| 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 Tax 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 furnishing of return |
| Rule 61A: Manner of opting for furnishing quarterly return |
| Rule 62: Form and manner of submission of statement and return |
| 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 OIDAR 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 (TDS) |
| Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator |
| Rule 67A: Manner of furnishing of return by SMS 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 ITC Claim/ Reversal thereof (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 e-Commerce Operator/ Supplier |
| Rule 79: Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ 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 (GST) Practitioner |
| Rule 83A: GSTP Examination Procedure |
| Rule 83B: Surrender of GSTP Enrollment |
| Rule 84: Conditions for Purposes of Appearance by GST Practitioner |
| 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: Unique Identification Number (UIN) for each Transaction |
| Rule 88A: Order of utilization of input tax credit (ITC) |
| Rule 88B: Manner of calculating interest on delayed payment of tax |
| Rule 88C: Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B |
| Rule 88D: Manner of Dealing with ITC Differences of GSTR-2B & 3B |
| Chapter X – Refund |
| Rule 89: Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount |
| Rule 90: Acknowledgement for Refund Application |
| 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: Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists (OMITTED) |
| Rule 95B: Refund of tax paid on inward supplies of goods received by CSD |
| Rule 96: Refund of IGST on Exported Goods or Services |
| Rule 96A: Export of goods or services under bond or Letter of Undertaking |
| Rule 96B: Recovery of refunded unutilised ITC/ IGST 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 AAR |
| Rule 104: Form and Manner of Application to the AAR |
| Rule 105: Certification of Copies of Advance Rulings Pronounced by the AAR |
| Rule 106: Form and Manner of Appeal to the AAAR |
| Rule 107: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR) |
| 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 110A: Procedure for Single Member Bench Appeals |
| Rule 111: Application to the Appellate Tribunal |
| Rule 112: Production of Additional Evidence before the Appellate Authority/ Tribunal |
| Rule 113: Order of Appellate Authority/ Tribunal |
| Rule 113A: Withdrawal of Appeal/Application before 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 |
| 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 Section 142(11)(c) |
| 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 |
| Chapter XV – Anti-Profiteering |
| Rule 122: Constitution of the Anti-Profiteering Authority (OMITTED) |
| Rule 123: Constitution of the Standing Committee and Screening Committees (Anti-Profiteering) |
| Rule 124: Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority (OMITTED) |
| Rule 125: Secretary to the Anti-Profiteering Authority (OMITTED) |
| Rule 126: Power to Determine the Methodology and Procedure (Anti-Profiteering) |
| Rule 127: Functions of the Authority (Anti-Profiteering) |
| Rule 128: Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering) |
| Rule 129: Initiation and Conduct of Proceedings (Anti-Profiteering) |
| Rule 130: Confidentiality of Information (Anti-Profiteering) |
| Rule 131: Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering) |
| Rule 132: Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering) |
| Rule 133: Order of the Authority (Anti-Profiteering) |
| Rule 134: Decision to be taken by the Majority (Anti-Profiteering) (OMITTED) |
| Rule 135: Compliance by the Registered Person (Anti-Profiteering) |
| Rule 136: Monitoring of the Order (Anti-Profiteering) |
| Rule 137: Tenure of Authority (Anti-Profiteering) (OMITTED) |
Explanation: For the purposes of this Chapter,
(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act; [substituted from 01/12/2022; Notification 24/2022]
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. [sub-clause ‘c’ inserted from 23/03/2018; Notification 14/2018]
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. |
| Chapter XVI – E-way Rules |
| Rule 138: Generation of e-way Bill for Movement of Goods |
| Rule 138A: Documents/ Devices to be carried in a Conveyance |
| Rule 138B: Verification of Documents and conveyances (e-way Bill) |
| Rule 138C: Inspection and Verification of Goods (e-way Bill) |
| 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: Intra-State movement of Gold, Precious Stones, etc. |
| Explanation: For the purposes of this Chapter, the expressions ‘transported by railways‘, ‘transportation of goods by railways‘, ‘transport of goods by rail‘ and ‘movement of goods by rail‘ does not include cases where leasing of parcel space by Railways takes place. [Explanation inserted from 01/04/2018 after Rule 138D vide Notification 14/2018. Later Rules 138E & 138F inserted in the Chapter XVI.] |
| 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 under the Act |
| Rule 142A: Procedure for recovery of dues under existing laws |
| Rule 142B: Intimation of Amounts Recoverable u/s 79 (DRC-01D) |
| 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 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 Installments |
| 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 Taxpayer’s Information |
| Rule 164: Closure procedure for proceedings u/s 128A for demands u/s 73 |
| Misc. |
| Certain Rules of CGST Rules, 2017 Omitted by Subsequent Amendments |
| GST Forms |