Updated CGST rules 2017 ready reckoner

Chapter

Rules

Topics covered

Chapter I

Rule 1 to 2

Short Title and Definitions

Chapter II

Rule 3 to 7

Composition

Rule 3

Intimation

Rule 3A

Intimation by a migrated taxpayer Inserted by Central Goods and Services Tax (Seventh Amendment) Rules, 2017, Notification No. 34/2017 – Central Tax) 

Rule 4

Effective date for composition levy

Rule 5

Conditions and restrictions on composition levy

Rule 6

Validity of composition levy

Rule 7

Rate of tax on composition levy

Chapter III

Rule 8-26

Registration

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

Chapter IV

Rule 27-35

Valuation

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

Chapter V

Rule 36 -45

Input tax Credit

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

Chapter VI

Rule 46-55

Tax invoice, Debit note, Credit note

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

Chapter VII

Rule 56-58

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

Rule 59 -84

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 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 84

Conditions for purposes of appearance

Chapter IX

Rule 85-88

Payment of Tax

Rule 85

Electronic Liability Register

Rule 86

Electronic Credit Ledger

Rule 87

Electronic Cash Ledger

Rule 88

Identification number for each transaction

Chapter X

Rule 89-97

Refund

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.-

Chapter -XI

Rule 98 -102

Assessment and Audit

Rule 98

Provisional Assessment

Rule 99

Scrutiny of returns.-

Rule 100

Scrutiny of returns.-

Rule 101

Audit

Rule 102

Special Audit.-

Chapter – XII

Rule 103-107

Advance Ruling

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

Chapter – XIII

Rule 108-116

Appeals and Revision

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

Chapter XIV

Rule 117 -121

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 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

Chapter XV

Rule 122- 137

Anti-Profiteering

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

Chapter XVI

Rule 138- 138D

E-way bill rules

Rule 138

Information to be furnished prior to commencement of movement of goods and generation of e-way bill (Amended by notification no 34/2017,7)

Rule 138A

Documents and devices to be carried by a person-in-charge of a conveyance

Rule 138B

Verification of documents and conveyances

Rule 138C

Inspection and verification of goods

Rule 138D

Facility for uploading information regarding detention of vehicle

Chapter XVII

Rule 139- 141

Inspection, Search and Seizure (Notification no.15/2017 – Central Tax)

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

Rule 142 -161

Demands and  Recovery Seizure (Notification no.15/2017 – Central Tax)

Rule 142

Notice and order for demand of amounts payable under the Act

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

Rule157

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

Chapter – XIX

Rule 162

Offences and Penalties Seizure (Notification no.15/2017 – Central Tax)

Rule 162

Procedure for compounding of offences