|
|
|
|
Rule |
Rule
Heading |
|
CHAPTER – I
- PRELIMINARY |
|
1 |
Short title and Commencement |
|
2 |
Definitions |
|
CHAPTER – II
- COMPOSITION |
|
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 |
|
CHAPTER – III
- REGISTRATION |
|
8 |
Application for registration |
|
9 |
Verification of the application and approval |
|
10 |
Issue of registration certificate |
|
10A |
Furnishing of Bank Account Details |
|
10B |
Aadhaar authentication for registered person |
|
11 |
Separate registration for multiple places of business within a State or a Union territory |
|
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 |
Suomoto 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 |
|
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 |
|
26 |
Method of authentication |
|
CHAPTER
– IV
- DETERMINATION OF VALUE OF SUPPLY |
|
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 |
|
32 |
Determination of value in respect of certain supplies |
|
32A |
Value of supply in cases where Kerala Flood Cess is applicable |
|
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 |
|
35 |
Value of supply inclusive of integrated tax, central tax, State tax, Union territory
tax |
|
CHAPTER
– V
- INPUT TAX CREDIT |
|
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 |
|
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 |
|
45 |
Conditions and restrictions in respect of inputs and capital goods sent to the job
worker |
|
CHAPTER
– VI
- TAX INVOICE, CREDIT AND DEBIT NOTES |
|
46 |
Tax invoice |
|
46A |
Invoice-cum-bill of supply |
|
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 |
|
55 |
Transportation of goods without issue of invoice |
|
55A |
Tax Invoice or bill of supply to accompany transport of goods |
|
CHAPTER
– VII
- ACCOUNTS AND RECORDS |
|
56 |
Maintenance of accounts by registered persons |
|
57 |
Generation and maintenance of electronic records |
|
58 |
Records to be maintained by owner or operator of go down or warehouse and
transporters |
|
CHAPTER
– VIII
- RETURNS |
|
59 |
Form and manner of furnishing details of outward supplies |
|
60 |
Form and manner of ascertaining details of inward supplies |
|
61 |
Form and manner of furnishing of return |
|
61A |
Manner of opting for furnishing quarterly return |
|
62 |
Form and manner of submission of statement and return |
|
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 |
|
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 ecommerce
operator and the supplier |
|
80 |
Annual return |
|
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 |
|
83B |
Surrender of enrolment of goods and services tax practitioner |
|
84 |
Conditions for purposes of appearance |
|
CHAPTER
– IX
- PAYMENT OF TAX |
|
85 |
Electronic Liability Register |
|
86 |
Electronic Credit Ledger |
|
86A |
Conditions of use of amount available in electronic credit ledger |
|
87 |
Electronic Cash Ledger |
|
88 |
Identification number for each transaction |
|
88A |
Order of utilization of input tax credit |
|
CHAPTER
– X
- REFUND |
|
89 |
Application for refund of tax, interest, penalty, fees or any other amount |
|
90 |
Acknowledgement |
|
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 |
|
96 |
Refund of integrated tax paid on goods or services exported out of India |
|
96A |
Export 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 |
|
97 |
Consumer Welfare Fund |
|
97A |
Manual filing and processing |
|
CHAPTER
– XI
- ASSESSMENT AND AUDIT |
|
98 |
Provisional Assessment |
|
99 |
Scrutiny of returns |
|
100 |
Assessment in certain cases |
|
101 |
Audit |
|
102 |
Special Audit |
|
CHAPTER
– XII
- ADVANCE RULING |
|
103 |
Qualification and appointment of members of the Authority for Advance Ruling |
|
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 |
|
CHAPTER
– XIII
- APPEALS AND REVISION |
|
108 |
Appeal to the Appellate Authority |
|
109 |
Application to the Appellate Authority |
|
109A |
Appointment of Appellate Authority |
|
109B |
Notice to person and order of revisional authority in case of revision |
|
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 |
|
CHAPTER
– XIV
- TRANSITIONAL PROVISIONS |
|
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 |
|
120 |
Details of goods sent on approval basis |
|
120A |
Revision of declaration in FORM GST TRAN-1 |
|
121 |
Recovery of credit wrongly availed |
|
CHAPTER
– XV
- ANTI-PROFITEERING |
|
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 |
|
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 |
|
135 |
Compliance by the registered person |
|
136 |
Monitoring of the order |
|
137 |
Tenure of Authority |
|
CHAPTER
– XVI
- E-WAY RULES |
|
138 |
Information to be furnished prior to commencement of movement of goods and generation of e-way bill |
|
138A |
Documents and Devices to be Carried by a Person in Charge of a Conveyance |
|
138B |
Verification of Documents and Conveyances |
|
138C |
Inspection and Verification of Goods |
|
138D |
Facility for Uploading Information Regarding Detention of Vehicle |
|
138E |
Restriction on furnishing of information in PART A of FORM GST EWB-01
|
|
CHAPTER
– XVII
- INSPECTION, SEARCH AND SEIZURE |
|
139 |
Inspection, search and seizure |
|
140 |
Bond and security for release of seized goods |
|
141 |
Procedure in respect of seized goods |
|
CHAPTER
– XVIII
- DEMANDS AND RECOVERY |
|
142 |
Notice and order for demand of amounts payable under the Act |
|
142A |
Procedure for recovery of dues under existing laws |
|
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 |
|
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 |
|
155 |
Recovery through land revenue authority |
|
156 |
Recovery through court |
|
157 |
Recovery from surety |
|
158 |
Payment of tax and other amounts in instalments |
|
159 |
Provisional attachment of property |
|
160 |
Recovery from company in liquidation |
|
161 |
Continuation of certain recovery proceedings |
|
CHAPTER
– XIX
- OFFENCES AND PENALTIES |
|
162 |
Procedure for compounding of offences |
|
|
|
