N B Manundara & Associates

CGST Rules 2017 Part A

Central Goods and Services Tax Act 2017

Chapter Name	Sub Chapter Name	English Pdf
Chapter I Preliminary	Rule 1. Short title and Commencement
Chapter I Preliminary	Rule 2. Definitions
Chapter II Composition Rules	Rule 3. Intimation for composition levy.
Chapter II Composition Rules	Rule 4. Effective date for composition levy
Chapter II Composition Rules	Rule 5. Conditions and restrictions for composition levy
Chapter II Composition Rules	Rule 6. Validity of composition levy

hapter II Composition Rules	Rule 7. Rate of tax of the composition levy
Chapter III Registration	Rule 8. Application for registration
Chapter III Registration	Rule 9. Verification of the application and approval
Chapter III Registration	Rule 10. Issue of registration certificate

Chapter III Registration	Rule 11. Separate registration for multiple business verticals within a State or a Union territory
Chapter III Registration	Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source
Chapter III Registration	Rule 13. Grant of registration to non-resident taxable person
Chapter III Registration	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
Chapter III Registration	Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person
Chapter III Registration	Rule 16. Suo moto registration
Chapter III Registration	Rule 17. Assignment of Unique Identity Number to certain special entities
Chapter III Registration	Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board
Chapter III Registration	Rule 19. Amendment of registration
Chapter III Registration	Rule 20. Application for cancellation of registration

Chapter III Registration	Rule 21. Registration to be cancelled in certain cases
Chapter III Registration	Rule 22. Cancellation of registration
Chapter III Registration	Rule 23. Revocation of cancellation of registration
Chapter III Registration	Rule 24. Migration of persons registered under the existing law
Chapter III Registration	Rule 25. Physical verification of business premises in certain cases
Chapter III Registration	Rule 26. Method of authentication
Chapter IV Determination of Value of Supply	Rule 27. Value of supply of goods or services where the consideration is not wholly in money
Chapter IV Determination of Value of Supply	Rule 28. Value of supply of goods or services or both between distinct or related persons,other than through an agent
Chapter IV Determination of Value of Supply	Rule 29. Value of supply of goods made or received through an agent
Chapter IV Determination of Value of Supply	Rule 30. Value of supply of goods or services or both based on cost
Chapter IV Determination of Value of Supply	Rule 31. Residual method for determination of value of supply of goods or services or both
Chapter IV Determination of Value of Supply	Rule 32. Determination of value in respect of certain supplies
Chapter IV Determination of Value of Supply	Rule 33. Value of supply of services in case of pure agent
Chapter IV Determination of Value of Supply	Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value
Chapter IV Determination of Value of Supply	Rule 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Chapter V Input Tax Credit	Rule 36. Documentary requirements and conditions for claiming input tax credit
Chapter V Input Tax Credit	Rule 37. Reversal of input tax credit in the case of non-payment of consideration
Chapter V Input Tax Credit	Rule 38. Claim of credit by a banking company or a financial institution
Chapter V Input Tax Credit	Rule 39. Procedure for distribution of input tax credit by Input Service Distributor
Chapter V Input Tax Credit	Rule 40. Manner of claiming credit in special circumstances
Chapter V Input Tax Credit	Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Chapter V Input Tax Credit	Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Chapter V Input Tax Credit	Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Chapter V Input Tax Credit	Rule 44. Manner of reversal of credit under special circumstances
Chapter V Input Tax Credit	Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 46. Tax invoice
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 47. Time limit for issuing tax invoice
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 48. Manner of issuing invoice
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 49. Bill of supply
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 50. Receipt voucher
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 51. Refund voucher
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 52. Payment voucher
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 53. Revised tax invoice and credit or debit notes
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 54. Tax invoice in special cases
Chapter VI Tax Invoice, Credit and Debit Notes	Rule 55. Transportation of goods without issue of invoice
Chapter VII Accounts and Records	Rule 56. Maintenance of accounts by registered persons
Chapter VII Accounts and Records	Rule 57. Generation and maintenance of electronic records
Chapter VII Accounts and 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
Chapter VIII Returns	Rule 60. Form and manner of furnishing details of inward supplies
Chapter VIII Returns	Rule 61. Form and manner of submission of monthly return
Chapter VIII Returns	Rule 62. Form and manner of submission of quarterly return by the composition supplier
Chapter VIII Returns	Rule 63. Form and manner of submission of return by non-resident taxable person

Chapter VIII Returns	Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval services
Chapter VIII Returns	Rule 65. Form and manner of submission of return by an Input Service Distributor
Chapter VIII Returns	Rule 66. Form and manner of submission of return by a person required to deduct tax at source
Chapter VIII Returns	Rule 67. Form and manner of submission of statement of supplies through an ecommerce operator
Chapter VIII Returns	Rule 68. Notice to non-filers of returns
Chapter VIII Returns	Rule 69. Matching of claim of input tax credit
Chapter VIII Returns	Rule 70. Final acceptance of input tax credit and communication thereof
Chapter VIII Returns	Rule 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Chapter VIII Returns	Rule 72. Claim of input tax credit on the same invoice more than once
Chapter VIII Returns	Rule 73. Matching of claim of reduction in the output tax liability
Chapter VIII Returns	Rule 74. Final acceptance of reduction in output tax liability and communication thereof
Chapter VIII Returns	Rule 76. Claim of reduction in output tax liability more than once
Chapter VIII Returns	Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Chapter VIII Returns	Rule 77. Refund of interest paid on reclaim of reversals
Chapter VIII Returns	Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Chapter VIII Returns	Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
Chapter VIII Returns	Rule 80. Annual return
Chapter VIII Returns	Rule 81. Final return
Chapter VIII Returns	Rule 82. Details of inward supplies of persons having Unique Identity Number
Chapter VIII Returns	Rule 83. Provisions relating to a goods and services tax practitioner

Chapter VIII Returns	Rule 84. Conditions for purposes of appearance
Chapter IX Payment of Tax	Rule 85. Electronic Liability Register
Chapter IX Payment of Tax	Rule 86. Electronic Credit Ledger
Chapter IX Payment of Tax	Rule 87. Electronic Cash Ledger
Chapter IX Payment of Tax	Rule 88. Identification number for each transaction
Chapter X Refund	Rule 89. Application for refund of tax, interest, penalty, fees or any other amount
Chapter X Refund	Rule 90. Acknowledgement
Chapter X Refund	Rule 91. Grant of provisional refund
Chapter X Refund	Rule 92. Order sanctioning refund
Chapter X Refund	Rule 93. Credit of the amount of rejected refund claim
Chapter X Refund	Rule 94. Order sanctioning interest on delayed refunds

Chapter X Refund	Rule 95. Refund of tax to certain persons
Chapter X Refund	Rule 96. Refund of integrated tax paid on goods exported out of India
Chapter X Refund	Rule 97. Consumer Welfare Fund
Chapter X Refund	Rule 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Chapter XI Assessment and Audit	Rule 98. Provisional Assessment
Chapter XI Assessment and Audit	Rule 99. Scrutiny of returns
Chapter XI Assessment and Audit	Rule 100. Assessment in certain cases
Chapter XI Assessment and Audit	Rule 101. Audit
Chapter XI Assessment and Audit	Rule 102. Special Audit
Chapter XII Advance Ruling	Rule 103. Qualification and appointment of members of the Authority for Advance Ruling
Chapter XII Advance Ruling	Rule 104. Form and manner of application to the Authority for Advance Ruling

Chapter XII Advance Ruling	Rule 105. Certification of copies of advance rulings pronounced by the Authority
Chapter XII Advance Ruling	Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling
Chapter XII Advance Ruling	Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority
Chapter – XIII Appeals and Revision	Rule 108. Appeal to the Appellate Authority
Chapter – XIII Appeals and Revision	Rule 109. Application to the Appellate Authority

Chapter – XIII Appeals and Revision	Rule 110. Appeal to the Appellate Tribunal
Chapter – XIII Appeals and Revision	Rule 111. Application to the Appellate Tribunal
Chapter – XIII Appeals and Revision	Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Chapter – XIII Appeals and Revision	Rule 113. Order of Appellate Authority or Appellate Tribunal
Chapter – XIII Appeals and Revision	Rule 114. Appeal to the High Court
Chapter – XIII Appeals and Revision	Rule 115. Demand confirmed by the Court
Chapter – XIII Appeals and Revision	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
Chapter XIV Transitional Provisions	Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142
Chapter XIV Transitional Provisions	Rule 119. Declaration of stock held by a principal and job-worker
Chapter XIV Transitional Provisions	Rule 120. Details of goods sent on approval basis
Chapter XIV Transitional Provisions	Rule 121. Recovery of credit wrongly availed
Chapter XV Anti-Profiteering	Rule 122. Constitution of the Authority
Chapter XV Anti-Profiteering	Rule 123. Constitution of the Standing Committee and Screening Committees
Chapter XV Anti-Profiteering	Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Chapter XV Anti-Profiteering	Rule 125. Secretary to the Authority
Chapter XV Anti-Profiteering	Rule 126. Power to determine the methodology and procedure
Chapter XV Anti-Profiteering	Rule 127. Duties of the Authority
Chapter XV Anti-Profiteering	Rule 128. Examination of application by the Standing Committee and Screening Committee
Chapter XV Anti-Profiteering	Rule 129. Initiation and conduct of proceedings
Chapter XV Anti-Profiteering	Rule 130. Confidentiality of information
Chapter XV Anti-Profiteering	Rule 131. Cooperation with other agencies or statutory authorities
Chapter XV Anti-Profiteering	Rule 132. Power to summon persons to give evidence and produce documents
Chapter XV Anti-Profiteering	Rule 133. Order of the Authority
Chapter XV Anti-Profiteering	Rule 134. Decision to be taken by the majority
Chapter XV Anti-Profiteering	Rule 135. Compliance by the registered person

Chapter XV Anti-Profiteering	Rule 136. Monitoring of the order
Chapter XV Anti-Profiteering	Rule 137. Tenure of Authority
Chapter XVI E-way Rules	Rule 138. E-way rule
Chapter – XVII Inspection, Search and Seizure	Rule 139. Inspection, search and seizure
Chapter – XVII Inspection, Search and Seizure	Rule 140. Bond and security for release of seized goods
Chapter – XVII Inspection, Search and Seizure	Rule 141. Procedure in respect of seized goods
Chapter XVIII Demands and Recovery	Rule 142. Notice and order for demand of amounts payable under the Act
Chapter XVIII Demands and Recovery	Rule 143. Recovery by deduction from any money owed
Chapter XVIII Demands and Recovery	Rule 144. Recovery by sale of goods under the control of proper officer
Chapter XVIII Demands and Recovery	Rule 145. Recovery from a third person
Chapter XVIII Demands and Recovery	Rule 146. Recovery through execution of a decree, etc
Chapter XVIII Demands and Recovery	Rule 147. Recovery by sale of movable or immovable property
Chapter XVIII Demands and Recovery	Rule 148. Prohibition against bidding or purchase by officer
Chapter XVIII Demands and Recovery	Rule 149. Prohibition against sale on holidays
Chapter XVIII Demands and Recovery	Rule 150. Assistance by police
Chapter XVIII Demands and Recovery	Rule 151. Attachment of debts and shares, etc
Chapter XVIII Demands and Recovery	Rule 152. Attachment of property in custody of courts or Public Officer
Chapter XVIII Demands and Recovery	Rule 153. Attachment of interest in partnership
Chapter XVIII Demands and Recovery	Rule 154. Disposal of proceeds of sale of goods and movable or immovable property
Chapter XVIII Demands and Recovery	Rule 155. Recovery through land revenue authority
Chapter XVIII Demands and Recovery	Rule 156. Recovery through court
Chapter XVIII Demands and Recovery	Rule 157. Recovery from surety
Chapter XVIII Demands and Recovery	Rule 158. Payment of tax and other amounts in instalments
Chapter XVIII Demands and Recovery	Rule 159. Provisional attachment of property
Chapter XVIII Demands and Recovery	Rule 160. Recovery from company in liquidation
Chapter XVIII Demands and Recovery	Rule 161. Continuation of certain recovery proceedings
Chapter - XIX Offences and Penalties	Rule 162. Procedure for compounding of offences