CGST rules notified by CBEC
CGST rules notified by CBEC
CGST rules notified by CBEC vide their three notifications:
Notification No. 7/2017 – Central Tax dated 27th June, 2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
Notification No. 10 /2017 – Central Tax dated 28 June, 2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
Notification No. 15/2017 – Central Tax dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017
1 |
Chapter I |
PRELIMINARY |
1 TO 2 |
Rule 1 : Short tittle , extent and commencement |
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Rule 2 : Definitions |
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2 |
Chapter II |
3 TO 7 |
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Rule 3 : Intimation for composition levy composition levy |
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Rule 4 : Effective date for |
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Rule 5: conditions and restrictions for composition levy
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Rule 6 :validity of composition levy |
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Rule 7 : rate of tax for composition levy |
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3 |
Chapter III |
REGISTRATION |
8 TO 26 |
Rule 8: Application for registration. |
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Rule 9: Verification of the application and approval. |
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Rule 10: Issue of registration certificate |
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Rule 11: Separate registration for multiple business verticals within a State or a Union territory. |
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Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source. |
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Rule 13: Grant of registration to non-resident taxable person. |
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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. |
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Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person.
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Rule 16: Suo moto registration.
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Rule 17: Assignment of Unique Identity Number to certain special entities.
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Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board. |
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Rule 19: Amendment of registration. |
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Rule 20: Application for cancellation of registration. |
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Rule 21: Registration to be cancelled in certain cases |
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Rule 22: .Cancellation of registration |
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Rule 23: Revocation of cancellation of registration Rule |
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Rule 24: Migration of persons registered under the existing law. Rule 25: Physical verification of business premises in certain cases
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Rule 26: Method of authentication |
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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. |
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Rule 28: Value of supply of goods or services or both between distinct or related persons, other than through an agent |
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Rule 29: Value of supply of goods made or received through an agent
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Rule 30: Value of supply of goods or services or both based on cost.
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Rule 31: Residual method for determination of value of supply of goods or services or both |
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Rule 32: Determination of value in respect of certain supplies |
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Rule 33: Value of supply of services in case of pure agent |
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Rule 34: Rate of exchange of currency, other than Indian rupees, for determination of value |
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Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax. |
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5 |
Chapter V |
Input Tax Credit |
36 TO 45 |
Rule 36: Documentary requirements and conditions for claiming input tax credit. |
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Rule 37: Reversal of input tax credit in the case of non-payment of consideration. |
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Rule 38: Claim of credit by a banking company or a financial institution. |
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Rule 39: Procedure for distribution of input tax credit by Input Service Distributor |
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Rule 40: Manner of claiming credit in special circumstances |
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Rule 41: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business. |
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Rule 42: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof |
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Rule 43: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases. |
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Rule 44: Manner of reversal of credit under special circumstances |
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Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker. |
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6 |
Chapter VI |
TAX INVOICE, CREDIT AND DEBIT NOTES |
46 TO 55 |
Rule 46: Tax invoice.
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Rule 47. Time limit for issuing tax invoice |
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Rule 48: Manner of issuing invoice |
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Rule 49: Bill of supply.
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Rule 50. Receipt voucher |
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Rule 51. Refund voucher |
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Rule 52. Payment voucher
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Rule 53. Revised tax invoice and credit or debit notes |
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Rule 54. Tax invoice in special cases
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Rule 55. Transportation of goods without issue of invoice. |
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7 |
Chapter VII |
Accounts and Records |
56 TO 58 |
Rule 56: Maintenance of accounts by registered persons. |
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Rule 57. Generation and maintenance of electronic records. |
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Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters. |
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8 |
Chapter VIII |
Returns |
59 TO 84 |
Rule 59: Form and manner of furnishing details of outward supplies |
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Rule 60. Form and manner of furnishing details of inward supplies. |
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Rule 61:Form and manner of submission of monthly return |
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Rule 62: Form and manner of submission of quarterly return by the composition supplier |
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Rule 63. Form and manner of submission of return by non-resident taxable person. |
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Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval service |
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Rule 65. Form and manner of submission of return by an Input Service Distributor |
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Rule 66. Form and manner of submission of return by a person required to deduct tax at source |
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Rule 67. Form and manner of submission of statement of supplies through an ecommerce operator |
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Rule 68: Notice to non-filers of returns |
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Rule69. Matching of claim of input tax credit |
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Rule 70. Final acceptance of input tax credit and communication thereof |
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Rule 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit. |
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Rule 72. Claim of input tax credit on the same invoice more than once |
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Rule 73. Matching of claim of reduction in the output tax liability. |
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Rule 74. Final acceptance of reduction in output tax liability and communication thereof |
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Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction |
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Rule 76. Claim of reduction in output tax liability more than once |
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Rule 77. Refund of interest paid on reclaim of reversals |
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Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier. |
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Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier |
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Rule 80. Annual return |
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Rule 81. Final return |
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Rule 82. Details of inward supplies of persons having Unique Identity Number |
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Rule 83. Provisions relating to a goods and services tax practitioner |
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Rule 84. Conditions for purposes of appearance. |
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9 |
Chapter IX |
Payment of Tax |
85 TO 88 |
Rule 85. Electronic Liability Register |
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Rule 86. Electronic Credit Ledger |
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Rule 87. Electronic Cash Ledger |
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Rule 88. Identification number for each transaction |
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10 |
Chapter X |
Refund |
89 TO 97 |
Rule 89. Application for refund of tax, interest, penalty, fees or any other amount. |
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Rule 90. Acknowledgement |
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Rule 91. Grant of provisional refund. |
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Rule 92. Order sanctioning refund. |
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Rule 93. Credit of the amount of rejected refund claim |
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Rule 94. Order sanctioning interest on delayed refunds. |
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Rule 95. Refund of tax to certain persons. |
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Rule 96. Refund of integrated tax paid on goods exported out of India. |
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Rule 97. Consumer Welfare Fund. |
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11 |
CHAPTER XI |
ASSESSMENT AND AUDIT |
98 TO 102 |
Rule 98. provisional Assessment |
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Rule 99. Scrutiny of returns. Rule 100. Assessment in certain cases |
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Rule 101. Audit |
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Rule 102. Special Audit. |
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12 |
Chapter XII |
Advance Ruling |
103 TO 107 |
Rule 103: Qualification and appointment of members of the Authority for Advance Ruling |
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Rule 104. Form and manner of application to the Authority for Advance Ruling |
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Rule 105. Certification of copies of advance rulings pronounced by the Authority |
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Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling. |
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Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. |
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13 |
Chapter XIII |
Appeals and Revision |
108 TO 116 |
Rule 108. Appeal to the Appellate Authority. |
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Rule 109. Application to the Appellate Authority |
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Rule 110. Appeal to the Appellate Tribunal. |
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Rule 111. Application to the Appellate Tribunal. |
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Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal |
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Rule 113. Order of Appellate Authority or Appellate Tribunal |
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Rule 114. Appeal to the High Court |
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Rule 115. Demand confirmed by the Court |
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Rule 116. Disqualification for misconduct of an authorised representative |
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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. |
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Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142 |
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Rule 119. Declaration of stock held by a principal and agent. |
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Rule 120. Details of goods sent on approval basis. |
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Rule 121. Recovery of credit wrongly availed |
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15 |
Chapter XV |
Anti-Profiteering |
122 TO 137 |
Rule 122. Constitution of the Authority |
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Rule 123. Constitution of the Standing Committee and Screening Committees |
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Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority |
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Rule 125. Secretary to the Authority |
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Rule 126. Power to determine the methodology and procedure |
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Rule 127. Duties of the Auth |
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Rule 128. Examination of application by the Standing Committee and Screening Committee |
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Rule 129. Initiation and conduct of proceedings |
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Rule 130. Confidentiality of information |
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Rule 131. Cooperation with other agencies or statutory authorities. |
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Rule 132. Power to summon persons to give evidence and produce documents |
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Rule 133. Order of the Authority |
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Rule 134. Decision to be taken by the majority |
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Rule 135. Compliance by the registered person |
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Rule 136. Monitoring of the order. |
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Rule 137. Tenure of Authority |
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16 |
Chapter XVIBond and security for release of seized goods.- |
E-way Rules |
Rule 138 |
17
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Chapter – XVII
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Inspection, Search and Seizure Rules
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Rule 139 Inspection, search and seizure |
Rule 140: Bond and security for release of seized goods. |
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Rule 141: Procedure in respect of seized goods |
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