May 2024
M	T	W	T	F	S	S
	1	2	3	4	5
6	7	8	9	10	11	12
13	14	15	16	17	18	19
20	21	22	23	24	25	26
27	28	29	30	31

Updated CGST rules 2017 ready reckoner

Sep 22, 2017 by CA Shafaly Girdharwal in GST Compliances

updated CGST rules 2017

updated CGST rules 2017 amended upto 15th sept with all notification.

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

Get unlimited unrestricted access to thousands of insightful content at ConsultEase.

payu form placeholder

If you already have a premium membership, Sign In.

CA Shafaly Girdharwal

New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

Discuss Now

Opinions & information presented by ConsultEase Members are their own.