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]

Rule 1

Short Title and Commencement

Rule 2

Definitions

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

Rule 8

Application for registration

Rule 9

Verification of the application and approval

Rule 10

Issue of registration certificate

Rule 10A

Furnishing of Bank Account Details

Rule 10B

Aadhaar authentication for registered person

Rule 11

Separate registration for multiple places of business within a State or a Union...

Rule 12

Grant of registration to persons required to deduct tax at source or to collect...

Rule 13

Grant of registration to non-resident taxable person

Rule 14

Grant of registration to a person supplying online information and database acce...

Rule 15

Extension in period of operation by casual taxable person and non-resident taxab...

Rule 16

Suo moto registration

Rule 16A

Grant of temporary identification number

Rule 17

Assignment of Unique Identity Number to certain special entities

Rule 18

Display of registration certificate and Goods and Services Tax Identification Nu...

Rule 19

Amendment of registration

Rule 20

Application for cancellation of registration

Rule 21

Registration to be cancelled in certain cases

Rule 21A

Suspension of registration

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

Rule 27

Value of supply of goods or services where the consideration is not wholly in mo...

Rule 28

Value of supply of goods or services or both between distinct or related persons...

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 bot...

Rule 31 A

Value of supply in case of lottery, betting, gambling and horse racing

Rule 31B

Value of supply in case of online gaming including online money gaming

Rule 31C

Value of supply of actionable claims in case of casino

Rule 32

Determination of value in respect of certain supplies

Rule 32A

Value of supply in cases where Kerala Flood Cess is applicable

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 val...

Rule 35

Value of supply inclusive of integrated tax, central tax, State tax, Union terri...

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 37A

Reversal of input tax credit in the case of non-payment of tax by the supplier a...

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 busines...

Rule 41A

Transfer of credit on obtaining separate registration for multiple places of bus...

Rule 42

Manner of determination of input tax credit in respect of inputs or input servic...

Rule 43

Manner of determination of input tax credit in respect of capital goods and reve...

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 do...

Rule 45

Conditions and restrictions in respect of inputs and capital goods sent to the j...

Rule 46

Tax invoice

Rule 46A

Invoice-cum-bill of supply

Rule 47

Time limit for issuing tax invoice

Rule 47A

Time limit for issuing tax invoice in cases where recipient is required to issue...

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

Rule 55A

Tax invoice or bill of supply to accompany transport of goods

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 transpo...

Rule 59

Form and manner of furnishing details of outward supplies

Rule 60

Form and manner of ascertaining details of inward supplies

Rule 61

Form and manner of furnishing of return

Rule 61A

Manner of opting for furnishing quarterly return

Rule 62

Form and manner of submission of statement and return

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...

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 so...

Rule 67

Form and manner of submission of statement of supplies through an e-commerce ope...

Rule 67A

Manner of furnishing of return or details of outward supplies by short messaging...

Rule 68

Notice to non-filers of returns

Rule 69

Matching of claim of input tax credit [Omitted]

Rule 70

Final acceptance of input tax credit and communication thereof [Omitted]

Rule 71

Communication and rectification of discrepancy in claim of input tax credit and...

Rule 72

Claim of input tax credit on the same invoice more than once [Omitted]

Rule 73

Matching of claim of reduction in the output tax liability [Omitted]

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 liabil...

Rule 76

Claim of reduction in output tax liability more than once [Omitted]

Rule 77

Refund of interest paid on reclaim of reversals [Omitted]

Rule 78

Matching of details furnished by the e-Commerce operator with the details furnis...

Rule 79

Communication and rectification of discrepancy in details furnished by the e-com...

Rule 80

Annual return

Rule 81

Final return

Rule 82

Details of inward supplies of persons having Unique Identity Number

Rule 83B

Surrender of enrolment of goods and services tax practitioner

Rule 83

Provisions relating to a goods and services tax practitioner

Rule 83A

Examination of Goods and Services Tax Practitioners

Rule 84

Conditions for purposes of appearance

Rule 85

Electronic Liability Register

Rule 86

Electronic Credit Ledger

Rule 86B

Restrictions on use of amount available in electronic credit ledger

Rule 86A

Conditions of use of amount available in electronic credit ledger

Rule 87

Electronic Cash Ledger

Rule 88

Identification number for each transaction

Rule 88A

Order of utilization of input tax credit

Rule 88B

Manner of calculating interest on delayed payment of tax

Rule 88C

Manner of dealing with difference in liability reported in statement of outward...

Rule 88D

Manner of dealing with difference in input tax credit available in auto-generate...

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 96B

Recovery of refund of unutilised input tax credit or integrated tax paid on expo...

Rule 96C

Bank Account for credit of refund

Rule 95B

Refund of tax paid on inward supplies of goods received by Canteen Stores Depart...

Rule 96

Refund of integrated tax paid on goods or services exported out of India

Rule 96A

Export of goods or services under bond or Letter of Undertaking

Rule 97

Consumer Welfare Fund

Rule 97A

Manual filing and processing

Rule 98

Provisional Assessment

Rule 99

Scrutiny of Returns

Rule 100

Assessment in certain cases

Rule 101

Audit

Rule 102

Special Audit

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 Autho...

Rule 107A

Manual Filing and processing

Rule 108

Appeal to the Appellate Authority

Rule 109

Application to the Appellate Authority

Rule 109A

Appointment of Appellate Authority

Rule 109B

Notice to person and order of revisional authority in case of revision

Rule 109C

Withdrawal of Appeal

Rule 110

Appeal to Appellate Tribunal

Rule 110 A

Procedure for the Appeals to be heard by a single Member Bench:

Rule 111

Application to the Appellate Tribunal.

Rule 112

Production of additional evidence before the Appellate Authority or the Appellat...

Rule 113

Order of Appellate Authority or Appellate Tribunal.

Rule 113A

Withdrawal of Appeal or Application filed before the 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

Rule 117

Tax or duty credit carried forward under any existing law or on goods held in st...

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

Rule 122

Constitution of the Authority [Omitted]

Rule 123

Constitution of the Standing Committee and Screening Committees

Rule 124

Appointment, salary, allowances and other terms and conditions of service of the...

Rule 125

Secretary to the Authority [Omitted]

Rule 126

Power to determine the methodology and procedure

Rule 127

Functions 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 [Omitted]

Rule 135

Compliance by the registered person

Rule 136

Monitoring of the order

Rule 137

Omitted

Rule 138

Information to be furnished prior to commencement of movement of goods and gener...

Rule 138A

Douments 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

acility for uploading information regarding detention of vehicle

Rule 138E

acility for uploading information regarding detention of vehicle

Rule 138F

Information to be furnished in case of intra-State movement of gold, precious st...

Rule 139

Inspection, search and seizure

Rule 140

Bond and security for release of seized goods

Rule 141

Procedure in respect of seized goods

Rule 142

Notice and order for demand of amounts payable under the Act

Rule 142A

Procedure for recovery of dues under existing laws

Rule 142A

Procedure for recovery of dues under existing laws

Rule 142B

Intimation of certain amounts liable to be recovered under section 79 of 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 144A

Recovery of penalty by sale of goods or conveyance detained or seized in transit

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 or conveyance and movable or immovable pro...

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 instalments

Rule 159

Provisional attachment of property

Rule 160

Recovery from company in liquidation

Rule 161

Continuation of certain recovery proceedings

Rule 162

Procedure for compounding of offences

Rule 163

Consent based sharing of information

Rule 164

Procedure and conditions for closure of proceedings under section 128A in respec...

Rule 95A

CGST

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]

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