CHAPTER I PRELIMINARY |
| Rule 1 | Short title and Commencement |
| Rule 2 | Definitions |
CHAPTER II COMPOSITION RULES |
| Rule 3 | Intimation for composition levy |
| Rule 4 | Effective date for composition levy |
| Rule 5 | Conditions and restrictions for composition levy |
| Rule 6 | Validity of composition levy |
| Rule 7 | Rate of tax of the composition levy |
CHAPTER III 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 atsource |
| Rule 13 | Grant of registration to non-resident taxable person |
| Rule 14 | Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient |
| Rule 15 | Extension in period of operation by casual taxable person and non-resident taxableperson |
| Rule16 | 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 IdentificationNumber 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 DETERMINATION OF VALUE OF SUPPLY |
| 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 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 abusiness |
| Rule 42 | Manner of determination of input tax credit in respect of inputs or input servicesand 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 Golddore bar |
| Rule 45 | Conditions and restrictions in respect of inputs and capital goods sent to the jobworker |
CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES |
| 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 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 &transporters |
CHAPTER VIII 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 compositionsupplier |
| 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 onlineinformation 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 e commerceoperator |
| 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 andreversal 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 taxliability 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 detailsfurnished by the supplier |
| Rule 79 | Communication and rectification of discrepancy in details furnished by the e commerce 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 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 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 96A | Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking. |
| Rule 97 | Consumer Welfare Fund |
| Rule 97A | Manual filing and processing |
CHAPTER XI ASSESSMENT AND AUDIT |
| Rule 98 | Provisional Assessment |
| Rule 99 | Scrutiny of returns |
| Rule 100 | Assessment in certain cases |
| Rule 101 | Audit |
| Rule 102 | Special Audit |
CHAPTER XII 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 AppellateAuthority |
CHAPTER XIII APPEALS AND REVISION |
| Rule 108 | Appeal to the Appellate Authority |
| Rule 109 | Application to the Appellate Authority |
| Rule 109A | Appointment of 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 AppellateTribunal |
| 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 TRANSITIONAL PROVISIONS |
| Rule 117 | Tax or duty credit carried forward under any existing law or on goods held instock 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 job-worker |
| Rule 120 | Details of goods sent on approval basis |
| Rule 120A | Revision of declaration in FORM GST TRAN-1 |
| Rule 121 | Recovery of credit wrongly availed |
CHAPTER XV 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 ofthe 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 ScreeningCommittee |
| 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 E-WAY RULES |
| Rule 138 | Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill |
| 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 INSPECTION, SEARCH AND SEIZURE |
| 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 DEMANDS AND RECOVERY |
| 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 |
| Rule 157 | Recovery from surety |
| Rule 158 | Payment of tax and other amounts in installments |
| Rule 159 | Provisional attachment of property |
| Rule 160 | Recovery from company in liquidation |
| Rule 161 | Continuation of certain recovery proceedings |
CHAPTER – XIX OFFENCES AND PENALTIES |
| Rule 162 | Procedure for compounding of offences |
