CGST

Index	Subject	Date	View	Download
Rule 1	Short Title and Commencement	---	View	English हिंदी
Rule 2	Definitions	---	View	English हिंदी
Rule 3	Intimation for composition levy	---	View	English हिंदी
Rule 4	Effective date for composition levy	---	View	English हिंदी
Rule 5	Conditions and restrictions for composition levy	---	View	English हिंदी
Rule 6	Validity of composition levy	---	View	English हिंदी
Rule 7	Rate of tax of the composition levy	---	View	English हिंदी
Rule 8	Application for registration	---	View	English हिंदी
Rule 9	Verification of the application and approval	---	View	English हिंदी
Rule 10	Issue of registration certificate	---	View	English हिंदी
Rule 10A	Furnishing of Bank Account Details	---	View	English हिंदी
Rule 10B	Aadhaar authentication for registered person	---	View	English हिंदी
Rule 11	Separate registration for multiple places of business within a State or a Union territory	---	View	English हिंदी
Rule 12	Grant of registration to persons required to deduct tax at source or to collect tax at source	---	View	English हिंदी
Rule 13	Grant of registration to non-resident taxable person	---	View	English हिंदी
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	---	View	English हिंदी
Rule 15	Extension in period of operation by casual taxable person and non-resident taxable person	---	View	English हिंदी
Rule 16	Suo moto registration	---	View	English हिंदी
Rule 16A	Grant of temporary identification number	---	View	English हिंदी
Rule 17	Assignment of Unique Identity Number to certain special entities	---	View	English हिंदी
Rule 18	Display of registration certificate and Goods and Services Tax Identification Number on the name board	---	View	English हिंदी
Rule 19	Amendment of registration	---	View	English हिंदी
Rule 20	Application for cancellation of registration	---	View	English हिंदी
Rule 21	Registration to be cancelled in certain cases	---	View	English हिंदी
Rule 21A	Suspension of registration	---	View	English हिंदी
Rule 22	Cancellation of registration	---	View	English हिंदी
Rule 23	Revocation of cancellation of registration	---	View	English हिंदी
Rule 24	Migration of persons registered under the existing law	---	View	English हिंदी
Rule 25	Physical verification of business premises in certain cases	---	View	English हिंदी
Rule 26	Method of authentication	---	View	English हिंदी
Rule 27	Value of supply of goods or services where the consideration is not wholly in money	---	View	English हिंदी
Rule 28	Value of supply of goods or services or both between distinct or related persons, other than through an agent	---	View	English हिंदी
Rule 29	Value of supply of goods made or received through an agent	---	View	English हिंदी
Rule 30	Value of supply of goods or services or both based on cost	---	View	English हिंदी
Rule 31	Residual method for determination of value of supply of goods or services or both	---	View	English हिंदी
Rule 31 A	Value of supply in case of lottery, betting, gambling and horse racing	---	View	English हिंदी
Rule 31B	Value of supply in case of online gaming including online money gaming	---	View	English हिंदी
Rule 31C	Value of supply of actionable claims in case of casino	---	View	English हिंदी
Rule 32	Determination of value in respect of certain supplies	---	View	English हिंदी
Rule 32A	Value of supply in cases where Kerala Flood Cess is applicable	---	View	English हिंदी
Rule 33	Value of supply of services in case of pure agent	---	View	English हिंदी
Rule-34	Rate of exchange of currency, other than Indian rupees, for determination of value	---	View	English हिंदी
Rule 35	Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax	---	View	English हिंदी
Rule 36	Documentary requirements and conditions for claiming input tax credit	---	View	English हिंदी
Rule 37	Reversal of input tax credit in the case of non-payment of consideration	---	View	English हिंदी
Rule 37A	Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof	---	View	English हिंदी
Rule 38	Claim of credit by a banking company or a financial institution	---	View	English हिंदी
Rule 39	Procedure for distribution of input tax credit by Input Service Distributor.	---	View	English हिंदी
Rule 40	Manner of claiming credit in special circumstances	---	View	English हिंदी
Rule 41	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business	---	View	English हिंदी
Rule 41A	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory	---	View	English हिंदी
Rule 42	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof	---	View	English हिंदी
Rule 43	Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases	---	View	English हिंदी
Rule 44	Manner of reversal of credit under special circumstances	---	View	English हिंदी
Rule 44A	Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar	---	View	English हिंदी
Rule 45	Conditions and restrictions in respect of inputs and capital goods sent to the job worker	---	View	English हिंदी
Rule 46	Tax invoice	---	View	English हिंदी
Rule 46A	Invoice-cum-bill of supply	---	View	English हिंदी
Rule 47	Time limit for issuing tax invoice	---	View	English हिंदी
Rule 47A	Time limit for issuing tax invoice in cases where recipient is required to issue invoice	---	View	English हिंदी
Rule 48	Manner of issuing invoice	---	View	English हिंदी
Rule 49	Bill of supply	---	View	English हिंदी
Rule 50	Receipt voucher	---	View	English हिंदी
Rule 51	Refund voucher	---	View	English हिंदी
Rule 52	Payment voucher	---	View	English हिंदी
Rule 53	Revised tax invoice and credit or debit notes	---	View	English हिंदी
Rule 54	Tax invoice in special cases	---	View	English हिंदी
Rule 55	Transportation of goods without issue of invoice	---	View	English हिंदी
Rule 55A	Tax invoice or bill of supply to accompany transport of goods	---	View	English हिंदी
Rule 56	Maintenance of accounts by registered persons	---	View	English हिंदी
Rule 57	Generation and maintenance of electronic records	---	View	English हिंदी
Rule 58	Records to be maintained by owner or operator of godown or warehouse and transporters	---	View	English हिंदी
Rule 59	Form and manner of furnishing details of outward supplies	---	View	English हिंदी
Rule 60	Form and manner of ascertaining details of inward supplies	---	View	English हिंदी
Rule 61	Form and manner of furnishing of return	---	View	English हिंदी
Rule 61A	Manner of opting for furnishing quarterly return	---	View	English हिंदी
Rule 62	Form and manner of submission of statement and return	---	View	English हिंदी
Rule 63	Form and manner of submission of return by non-resident taxable person	---	View	English हिंदी
Rule 64	Form and manner of submission of return by persons providing online information and database access or retrieval services	---	View	English हिंदी
Rule 65	Form and manner of submission of return by an Input Service Distributor	---	View	English हिंदी
Rule 66	Form and manner of submission of return by a person required to deduct tax at source	---	View	English हिंदी
Rule 67	Form and manner of submission of statement of supplies through an e-commerce operator	---	View	English हिंदी
Rule 67A	Manner of furnishing of return or details of outward supplies by short messaging service facility	---	View	English हिंदी
Rule 68	Notice to non-filers of returns	---	View	English हिंदी
Rule 69	Matching of claim of input tax credit [Omitted]	---	View	English हिंदी
Rule 70	Final acceptance of input tax credit and communication thereof [Omitted]	---	View	English हिंदी
Rule 71	Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit [Omitted]	---	View	English हिंदी
Rule 72	Claim of input tax credit on the same invoice more than once [Omitted]	---	View	English हिंदी
Rule 73	Matching of claim of reduction in the output tax liability [Omitted]	---	View	English हिंदी
Rule 74	Final acceptance of reduction in output tax liability and communication thereof [Omitted]	---	View	English हिंदी
Rule 75	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction [Omitted]	---	View	English हिंदी
Rule 76	Claim of reduction in output tax liability more than once [Omitted]	---	View	English हिंदी
Rule 77	Refund of interest paid on reclaim of reversals [Omitted]	---	View	English हिंदी
Rule 78	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier	---	View	English हिंदी
Rule 79	Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier [Omitted]	---	View	English हिंदी
Rule 80	Annual return	---	View	English हिंदी
Rule 81	Final return	---	View	English हिंदी
Rule 82	Details of inward supplies of persons having Unique Identity Number	---	View	English हिंदी
Rule 83B	Surrender of enrolment of goods and services tax practitioner	---	View	English हिंदी
Rule 83	Provisions relating to a goods and services tax practitioner	---	View	English हिंदी
Rule 83A	Examination of Goods and Services Tax Practitioners	---	View	English हिंदी
Rule 84	Conditions for purposes of appearance	---	View	English हिंदी
Rule 85	Electronic Liability Register	---	View	English हिंदी
Rule 86	Electronic Credit Ledger	---	View	English हिंदी
Rule 86B	Restrictions on use of amount available in electronic credit ledger	---	View	English हिंदी
Rule 86A	Conditions of use of amount available in electronic credit ledger	---	View	English हिंदी
Rule 87	Electronic Cash Ledger	---	View	English हिंदी
Rule 88	Identification number for each transaction	---	View	English हिंदी
Rule 88A	Order of utilization of input tax credit	---	View	English हिंदी
Rule 88B	Manner of calculating interest on delayed payment of tax	---	View	English हिंदी
Rule 88C	Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return	---	View	English हिंदी
Rule 88D	Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return	---	View	English हिंदी
Rule 89	Application for refund of tax, interest, penalty, fees or any other amount	---	View	English हिंदी
Rule 90	Acknowledgement	---	View	English हिंदी
Rule 91	Grant of provisional refund.	---	View	English हिंदी
Rule 92	Order sanctioning refund	---	View	English हिंदी
Rule 93	Credit of the amount of rejected refund claim	---	View	English हिंदी
Rule 94	Order sanctioning interest on delayed refunds	---	View	English हिंदी
Rule 95	Refund of tax to certain persons	---	View	English हिंदी
Rule 96B	Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised	---	View	English हिंदी
Rule 96C	Bank Account for credit of refund	---	View	English हिंदी
Rule 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 [Omitted]	---	View	English हिंदी
Rule 95B	Refund of tax paid on inward supplies of goods received by Canteen Stores Department	---	View	English हिंदी
Rule 96	Refund of integrated tax paid on goods or services exported out of India	---	View	English हिंदी
Rule 96A	Export of goods or services under bond or Letter of Undertaking	---	View	English हिंदी
Rule 97	Consumer Welfare Fund	---	View	English हिंदी
Rule 97A	Manual filing and processing	---	View	English हिंदी
Rule 98	Provisional Assessment	---	View	English हिंदी
Rule 99	Scrutiny of Returns	---	View	English हिंदी
Rule 100	Assessment in certain cases	---	View	English हिंदी
Rule 101	Audit	---	View	English हिंदी
Rule 102	Special Audit	---	View	English हिंदी
Rule 103	Qualification and appointment of members of the Authority for Advance Ruling	---	View	English हिंदी
Rule 104	Form and manner of application to the Authority for Advance Ruling	---	View	English हिंदी
Rule 105	Certification of copies of advance rulings pronounced by the Authority	---	View	English हिंदी
Rule 106	Form and manner of appeal to the Appellate Authority for Advance Ruling	---	View	English हिंदी
Rule 107	Certification of copies of the advance rulings pronounced by the Appellate Authority	---	View	English हिंदी
Rule 107A	Manual Filing and processing	---	View	English हिंदी
Rule 108	Appeal to the Appellate Authority	---	View	English हिंदी
Rule 109	Application to the Appellate Authority	---	View	English हिंदी
Rule 109A	Appointment of Appellate Authority	---	View	English हिंदी
Rule 109B	Notice to person and order of revisional authority in case of revision	---	View	English हिंदी
Rule 109C	Withdrawal of Appeal	---	View	English हिंदी
Rule 110	Appeal to Appellate Tribunal	---	View	English हिंदी
Rule 110 A	Procedure for the Appeals to be heard by a single Member Bench:	---	View	English हिंदी
Rule 111	Application to the Appellate Tribunal.	---	View	English हिंदी
Rule 112	Production of additional evidence before the Appellate Authority or the Appellate Tribunal	---	View	English हिंदी
Rule 113	Order of Appellate Authority or Appellate Tribunal.	---	View	English हिंदी
Rule 113A	Withdrawal of Appeal or Application filed before the Appellate Tribunal	---	View	English हिंदी
Rule 114	Appeal to the High Court	---	View	English हिंदी
Rule 115	Demand confirmed by the Court	---	View	English हिंदी
Rule 116	Disqualification for misconduct of an authorised representative	---	View	English हिंदी
Rule 117	Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day	---	View	English हिंदी
Rule 118	Declaration to be made under clause (c) of sub-section (11) of section 142	---	View	English हिंदी
Rule 119	Declaration of stock held by a principal and job-worker	---	View	English हिंदी
Rule 120	Details of goods sent on approval basis	---	View	English हिंदी
Rule 120A	Revision of declaration in FORM GST TRAN-1	---	View	English हिंदी
Rule 121	Recovery of credit wrongly availed	---	View	English हिंदी
Rule 122	Constitution of the Authority [Omitted]	---	View	English हिंदी
Rule 123	Constitution of the Standing Committee and Screening Committees	---	View	English हिंदी
Rule 124	Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority [Omitted]	---	View	English हिंदी
Rule 125	Secretary to the Authority [Omitted]	---	View	English हिंदी
Rule 126	Power to determine the methodology and procedure	---	View	English हिंदी
Rule 127	Functions of the Authority	---	View	English हिंदी
Rule 128	Examination of application by the Standing Committee and Screening Committee	---	View	English हिंदी
Rule 129	Initiation and conduct of proceedings	---	View	English हिंदी
Rule 130	Confidentiality of information	---	View	English हिंदी
Rule 131	Cooperation with other agencies or statutory authorities	---	View	English हिंदी
Rule 132	Power to summon persons to give evidence and produce documents	---	View	English हिंदी
Rule 133	Order of the Authority	---	View	English हिंदी
Rule 134	Decision to be taken by the majority [Omitted]	---	View	English हिंदी
Rule 135	Compliance by the registered person	---	View	English हिंदी
Rule 136	Monitoring of the order	---	View	English हिंदी
Rule 137	Omitted	---	View	English हिंदी
Rule 138	Information to be furnished prior to commencement of movement of goods and generation of e-way bill	---	View	English हिंदी
Rule 138A	Douments and devices to be carried by a person-in-charge of a conveyance	---	View	English हिंदी
Rule 138B	Verification of documents and conveyances	---	View	English हिंदी
Rule 138C	Inspection and verification of goods	---	View	English हिंदी
Rule 138D	acility for uploading information regarding detention of vehicle	---	View	English हिंदी
Rule 138E	acility for uploading information regarding detention of vehicle	---	View	English हिंदी
Rule 138F	Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof	---	View	English हिंदी
Rule 139	Inspection, search and seizure	---	View	English हिंदी
Rule 140	Bond and security for release of seized goods	---	View	English हिंदी
Rule 141	Procedure in respect of seized goods	---	View	English हिंदी
Rule 142	Notice and order for demand of amounts payable under the Act	---	View	English हिंदी
Rule 142A	Procedure for recovery of dues under existing laws	---	View	English हिंदी
Rule 142A	Procedure for recovery of dues under existing laws	---	View	English हिंदी
Rule 142B	Intimation of certain amounts liable to be recovered under section 79 of the Act	---	View	English हिंदी
Rule 143	Recovery by deduction from any money owed	---	View	English हिंदी
Rule 144	Recovery by sale of goods under the control of proper officer	---	View	English हिंदी
Rule 144A	Recovery of penalty by sale of goods or conveyance detained or seized in transit	---	View	English हिंदी
Rule 145	Recovery from a third person	---	View	English हिंदी
Rule 146	Recovery through execution of a decree, etc.	---	View	English हिंदी
Rule 147	Recovery by sale of movable or immovable property	---	View	English हिंदी
Rule 148	Prohibition against bidding or purchase by officer	---	View	English हिंदी
Rule 149	Prohibition against sale on holidays	---	View	English हिंदी
Rule 150	Assistance by police	---	View	English हिंदी
Rule 151	Attachment of debts and shares, etc.	---	View	English हिंदी
Rule 152	Attachment of property in custody of courts or Public Officer	---	View	English हिंदी
Rule 153	Attachment of interest in partnership	---	View	English हिंदी
Rule 154	Disposal of proceeds of sale of goods or conveyance and movable or immovable property	---	View	English हिंदी
Rule 155	Recovery through land revenue authority	---	View	English हिंदी
Rule 156	Recovery through court	---	View	English हिंदी
Rule 157	Recovery from surety	---	View	English हिंदी
Rule 158	Payment of tax and other amounts in instalments	---	View	English हिंदी
Rule 159	Provisional attachment of property	---	View	English हिंदी
Rule 160	Recovery from company in liquidation	---	View	English हिंदी
Rule 161	Continuation of certain recovery proceedings	---	View	English हिंदी
Rule 162	Procedure for compounding of offences	---	View	English हिंदी
Rule 163	Consent based sharing of information	---	View	English हिंदी
Rule 164	Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73	---	View	English हिंदी

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