1

Chapter I

PRELIMINARY

1 TO 2

Rule 1 : Short tittle , extent and commencement

Rule 2 : Definitions

2

Chapter II

COMPOSITION RULES

3 TO 7

Rule 3 : Intimation for composition levy

composition levy

Rule 4 : Effective date for

Rule 5: conditions and restrictions for composition levy

Rule 6 :validity of composition levy

Rule 7 : rate of tax for composition levy 

3

Chapter III

REGISTRATION

8 TO 26

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

 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

4

Chapter IV

Determination of Value of Supply

27 TO 35

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 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.

5

Chapter V

Input Tax Credit

36 TO 45

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 45:

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

6

Chapter VI

TAX INVOICE, CREDIT AND DEBIT NOTES

46 TO 55

Rule 46:  Tax invoice.

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.

7

Chapter VII

Accounts and Records

56 TO 58

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.

8

Chapter VIII

Returns

59 TO 84

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 service

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

 Rule69. 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 84. Conditions for purposes of appearance.

9

Chapter IX

Payment of Tax

85 TO 88

Rule 85. Electronic Liability Register

Rule 86. Electronic Credit Ledger

Rule 87. Electronic Cash Ledger

Rule 88. Identification number for each transaction

10

Chapter X

Refund

89 TO 97

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 exported out of India.

Rule 97. Consumer Welfare Fund.

11

CHAPTER XI

ASSESSMENT AND AUDIT

98 TO 102

Rule 98. provisional Assessment

Rule 99. Scrutiny of returns.

Rule 100. Assessment in certain cases

 Rule 101. Audit

Rule 102. Special Audit.

12

Chapter XII

Advance Ruling

103 TO 107

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.

13

Chapter XIII

Appeals and Revision

108 TO 116

Rule 108. Appeal to the Appellate Authority.

Rule 109. Application to the 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

14

Chapter XIV

Transitional Provisions

117 TO 121

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 121. Recovery of credit wrongly availed

15

Chapter XV

Anti-Profiteering

122 TO 137

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 Auth

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

16

Chapter XVIBond and security for release of seized goods.-

E-way Rules

Rule 138

17

Chapter – XVII

Inspection, Search and Seizure Rules

Rule 139 Inspection, search and seizure

Rule 140: Bond and security for release of seized goods.

Rule 141: Procedure in respect of seized goods