Index | Subject | |
---|---|---|
Rule 41 A | Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | 2021-05-18 15:31:46 |
Rule 21A | Suspension of registration | 2021-05-18 15:21:57 |
Rule 109B | Notice to person and order of revisional authority in case of revision | 2018-12-31 00:00:00 |
Rule 138E | Restriction on furnishing of information in PART A of FORM GST EWB-01 | 2018-12-31 00:00:00 |
Rule 162 | Procedure for compounding of offences | 2017-11-28 13:43:31 |
Rule 161 | Continuation of certain recovery proceedings | 2017-11-28 13:43:30 |
Rule 160 | Recovery from company in liquidation | 2017-11-28 13:43:26 |
Rule 159 | Provisional attachment of property | 2017-11-28 13:42:16 |
Rule 158 | Payment of tax and other amounts in instalments | 2017-11-28 13:42:05 |
Rule 157 | Recovery from surety | 2017-11-28 13:42:01 |
Rule 156 | Recovery through court | 2017-11-28 13:42:00 |
Rule 155 | Recovery through land revenue authority | 2017-11-28 13:41:58 |
Rule 154 | Disposal of proceeds of sale of goods and movable or immovable property | 2017-11-28 13:41:56 |
Rule 153 | Attachment of interest in partnership | 2017-11-28 13:41:51 |
Rule 152 | Attachment of property in custody of courts or Public Officer | 2017-11-28 13:41:50 |
Rule 151 | Attachment of debts and shares, etc. | 2017-11-28 13:41:46 |
Rule 150 | Assistance by police | 2017-11-28 13:41:45 |
Rule 149 | Prohibition against sale on holidays | 2017-11-28 13:41:44 |
Rule 148 | Prohibition against bidding or purchase by officer | 2017-11-28 13:41:42 |
Rule 147 | Recovery by sale of movable or immovable property | 2017-11-28 13:41:36 |
Rule 146 | Recovery through execution of a decree, etc. | 2017-11-28 13:41:34 |
Rule 145 | Recovery from a third person | 2017-11-28 13:41:33 |
Rule 144 | Recovery by sale of goods under the control of proper officer. | 2017-11-28 13:41:29 |
Rule 143 | Recovery by deduction from any money owed | 2017-11-28 13:41:25 |
Rule 142 | Notice and order for demand of amounts payable under the Act | 2017-11-28 13:41:25 |
Rule 141 | Procedure in respect of seized goods | 2017-11-28 13:41:23 |
Rule 140 | Bond and security for release of seized goods | 2017-11-28 13:41:22 |
Rule 139 | Inspection, search and seizure | 2017-11-28 13:41:21 |
Rule 138 | Information to be furnished prior to commencement of movement of goods and generation of e-way bill | 2017-11-28 13:39:45 |
Rule 138A | Documents and devices to be carried by a person-in-charge of a conveyance | 2017-11-28 13:39:45 |
Rule 138B | Verification of documents and conveyances | 2017-11-28 13:39:45 |
Rule 138C | Inspection and verification of goods | 2017-11-28 13:39:45 |
Rule 138D | Facility for uploading information regarding detention of vehicle | 2017-11-28 13:39:45 |
Rule 137 | Tenure of Authority | 2017-11-28 13:39:38 |
Rule 136 | Monitoring of the order | 2017-11-28 13:39:35 |
Rule 135 | Compliance by the registered person | 2017-11-28 13:39:26 |
Rule 134 | Decision to be taken by the majority | 2017-11-28 13:39:14 |
Rule 133 | Order of the Authority | 2017-11-28 13:39:13 |
Rule 132 | Power to summon persons to give evidence and produce documents | 2017-11-28 13:39:12 |
Rule 131 | Cooperation with other agencies or statutory authorities | 2017-11-28 13:39:10 |
Rule 130 | Confidentiality of information | 2017-11-28 13:39:05 |
Rule 129 | Initiation and conduct of proceedings | 2017-11-28 13:39:03 |
Rule 128 | Examination of application by the Standing Committee and Screening Committee | 2017-11-28 13:39:01 |
Rule 127 | Duties of the Authority | 2017-11-28 13:39:00 |
Rule 126 | Power to determine the methodology and procedure | 2017-11-28 13:38:58 |
Rule 125 | Secretary to the Authority | 2017-11-28 13:38:57 |
Rule 124 | Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority | 2017-11-28 13:38:41 |
Rule 123 | Constitution of the Standing Committee and Screening Committees | 2017-11-28 13:38:37 |
Rule 122 | Constitution of the Authority | 2017-11-28 13:38:36 |
Rule 121 | Recovery of credit wrongly availed | 2017-11-28 13:38:33 |
Rule 120 | Details of goods sent on approval basis | 2017-11-28 13:38:31 |
Rule 120A | 1Rule 120A : | 2017-11-28 13:38:31 |
Rule 119 | Declaration of stock held by a principal and 1[job-worker] | 2017-11-28 13:38:29 |
Rule 118 | Declaration to be made under clause (c) of sub-section (11) of section 142 | 2017-11-28 13:38:27 |
Rule 117 | Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | 2017-11-28 13:38:26 |
Rule 116 | Disqualification for misconduct of an authorised representative | 2017-11-28 13:38:24 |
Rule 115 | Demand confirmed by the Court | 2017-11-28 13:38:23 |
Rule 114 | Appeal to the High Court | 2017-11-28 13:38:19 |
Rule 113 | Order of Appellate Authority or Appellate Tribunal | 2017-11-28 13:38:18 |
Rule 112 | Production of additional evidence before the Appellate Authority or the Appellate Tribunal | 2017-11-28 13:38:16 |
Rule 111 | Application to the Appellate Tribunal | 2017-11-28 13:38:13 |
Rule 110 | Appeal to the Appellate Tribunal | 2017-11-28 13:38:12 |
Rule 109 | Application to the Appellate Authority | 2017-11-28 13:38:11 |
Rule 109A | Appointment of Appellate Authority | 2017-11-28 13:38:11 |
Rule 108 | Appeal to the Appellate Authority | 2017-11-28 13:38:10 |
Rule 107 | Certification of copies of the advance rulings pronounced by the Authority | 2017-11-28 13:38:09 |
Rule 107A | Manual filing and processing | 2017-11-28 13:38:09 |
Rule 106 | Form and manner of appeal to the Appellate Authority for Advance Ruling | 2017-11-28 13:38:06 |
Rule 105 | Certification of copies of advance rulings pronounced by the Authority | 2017-11-28 13:38:04 |
Rule 104 | Form and manner of application to the Authority for Advance Ruling | 2017-11-28 13:38:03 |
Rule 103 | Qualification and appointment of members of the Authority for Advance Ruling | 2017-11-28 13:38:00 |
Rule 102 | Special Audit | 2017-11-28 13:37:59 |
Rule 101 | Audit | 2017-11-28 13:37:51 |
Rule 100 | Assessment in certain cases | 2017-11-28 13:37:47 |
Rule 99 | Scrutiny of Returns | 2017-11-28 13:37:46 |
Rule 98 | Provisional Assessment | 2017-11-28 13:37:45 |
Rule 97A | Manual filing and processing | 2017-11-28 13:36:58 |
Rule 97 | Consumer Welfare Fund | 2017-11-28 13:36:57 |
Rule 96 | Refund of integrated tax paid on goods exported out of India | 2017-11-28 13:36:48 |
Rule 96A | Export of goods or services under bond or Letter of Undertaking | 2017-11-28 13:36:48 |
Rule 95 | Refund of tax to certain persons | 2017-11-28 13:36:41 |
Rule 94 | Order sanctioning interest on delayed refunds | 2017-11-28 13:36:40 |
Rule 93 | Credit of the amount of rejected refund claim | 2017-11-28 13:36:35 |
Rule 92 | Order sanctioning refund | 2017-11-28 13:36:34 |
Rule 91 | Grant of provisional refund | 2017-11-28 13:36:30 |
Rule 90 | Acknowledgement | 2017-11-28 13:35:11 |
Rule 89 | Application for refund of tax, interest, penalty, fees or any other amount | 2017-11-28 13:35:08 |
Rule 88 | Identification number for each transaction | 2017-11-28 13:35:06 |
Rule 87 | Electronic Cash Ledger | 2017-11-28 13:34:56 |
Rule 86 | Electronic Credit Ledger | 2017-11-28 13:34:54 |
Rule 85 | Electronic Liability Register | 2017-11-28 13:34:53 |
Rule 84 | Conditions for purposes of appearance | 2017-11-28 13:34:42 |
Rule 83 | Provisions relating to a goods and services tax practitioner | 2017-11-28 13:34:30 |
Rule 82 | Details of inward supplies of persons having Unique Identity Number | 2017-11-28 13:34:28 |
Rule 81 | Final return | 2017-11-28 13:34:26 |
Rule 80 | Annual return | 2017-11-28 13:31:30 |
Rule 79 | Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier | 2017-11-28 13:31:29 |
Rule 78 | Matching of details furnished by the e-Commerce operator with the details furnished by the supplier | 2017-11-28 13:31:20 |
Rule 77 | Refund of interest paid on reclaim of reversals | 2017-11-28 13:31:18 |
Rule 76 | Claim of reduction in output tax liability more than once | 2017-11-28 13:31:12 |
Rule 75 | Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction | 2017-11-28 13:31:03 |
Rule 74 | Final acceptance of reduction in output tax liability and communication thereof | 2017-11-28 13:30:55 |
Rule 73 | Matching of claim of reduction in the output tax liability | 2017-11-28 13:30:54 |
Rule 72 | Claim of input tax credit on the same invoice more than once | 2017-11-28 13:30:53 |
Rule 71 | Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit | 2017-11-28 13:28:57 |
Rule 70 | Final acceptance of input tax credit and communication thereof | 2017-11-28 13:28:53 |
Rule 69 | Matching of claim of input tax credit | 2017-11-28 13:28:47 |
Rule 68 | Notice to non-filers of returns | 2017-11-28 13:28:44 |
Rule 67 | Form and manner of submission of statement of supplies through an e-commerce operator | 2017-11-28 13:28:29 |
Rule 66 | Form and manner of submission of return by a person required to deduct tax at source | 2017-11-28 13:28:26 |
Rule 65 | Form and manner of submission of return by an Input Service Distributor | 2017-11-28 13:28:25 |
Rule 64 | Form and manner of submission of return by persons providing online information and database access or retrieval services | 2017-11-28 13:28:19 |
Rule 63 | Form and manner of submission of return by non-resident taxable person | 2017-11-28 13:27:25 |
Rule 62 | Form and manner of submission of quarterly return by the composition supplier | 2017-11-28 13:27:21 |
Rule 61 | Form and manner of submission of monthly return | 2017-11-28 13:27:14 |
Rule 60 | Form and manner of furnishing details of inward supplies | 2017-11-28 13:27:13 |
Rule 59 | Form and manner of furnishing details of outward supplies | 2017-11-28 13:27:12 |
Rule 58 | Records to be maintained by owner or operator of godown or warehouse and transporters | 2017-11-28 13:26:56 |
Rule 57 | Generation and maintenance of electronic records | 2017-11-28 13:26:55 |
Rule 56 | Maintenance of accounts by registered persons | 2017-11-28 13:26:54 |
Rule 55 | Transportation of goods without issue of invoice | 2017-11-28 13:26:52 |
Rule 55A | Tax invoice or bill of supply to accompany transport of goods | 2017-11-28 13:26:52 |
Rule 54 | Tax invoice in special cases | 2017-11-28 13:26:49 |
Rule 53 | Revised tax invoice and credit or debit notes | 2017-11-28 13:26:47 |
Rule 52 | Payment voucher | 2017-11-28 13:26:42 |
Rule 51 | Refund voucher | 2017-11-28 13:26:38 |
Rule 50 | Receipt voucher | 2017-11-28 13:26:31 |
Rule 49 | Bill of supply | 2017-11-28 13:26:28 |
Rule 48 | Manner of issuing invoice | 2017-11-28 13:26:26 |
Rule 47 | Time limit for issuing tax invoice | 2017-11-28 13:26:16 |
Rule 46 | Tax invoice | 2017-11-28 13:26:14 |
Rule 45 | Conditions and restrictions in respect of inputs and capital goods sent to the job worker | 2017-11-28 13:26:11 |
Rule 44 | Manner of reversal of credit under special circumstances | 2017-11-28 13:24:52 |
Rule 43 | Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases | 2017-11-28 13:24:49 |
Rule 42 | Manner of determination of input tax credit in respect of inputs or input services and reversal thereof | 2017-11-28 13:24:42 |
Rule 41 | Transfer of credit on sale, merger, amalgamation, lease or transfer of a business | 2017-11-28 13:22:40 |
Rule 40 | Manner of claiming credit in special circumstances | 2017-11-28 13:22:27 |
Rule 39 | Procedure for distribution of input tax credit by Input Service Distributor | 2017-11-28 13:22:20 |
Rule 38 | Claim of credit by a banking company or a financial institution | 2017-11-28 13:22:16 |
Rule 37 | Reversal of input tax credit in the case of non-payment of consideration | 2017-11-28 13:22:13 |
Rule 36 | Documentary requirements and conditions for claiming input tax credit | 2017-11-28 13:21:49 |
Rule 35 | Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax | 2017-11-28 13:21:45 |
Rule 34 | Rate of exchange of currency, other than Indian rupees, for determination of value | 2017-11-28 13:21:40 |
Rule 33 | Value of supply of services in case of pure agent | 2017-11-28 13:21:37 |
Rule 32 | Determination of value in respect of certain supplies | 2017-11-28 13:21:36 |
Rule 31 | Residual method for determination of value of supply of goods or services or both | 2017-11-28 13:21:34 |
Rule 31A | Value of supply in case of lottery, betting gambling and horse racing | 2017-11-28 13:21:34 |
Rule 30 | Value of supply of goods or services or both based on cost | 2017-11-28 13:21:32 |
Rule 29 | Value of supply of goods made or received through an agent | 2017-11-28 13:21:28 |
Rule 28 | Value of supply of goods or services or both between distinct or related persons, other than through an agent | 2017-11-28 13:21:22 |
Rule 27 | Value of supply of goods or services or both where the consideration is not wholly in money | 2017-11-28 13:21:15 |
Rule 26 | Method of authentication | 2017-11-28 13:21:13 |
Rule 25 | Physical verification of business premises in certain cases | 2017-11-28 13:21:11 |
Rule 24 | Migration of persons registered under the existing law | 2017-11-28 13:21:08 |
Rule 23 | Revocation of cancellation of registration | 2017-11-28 13:21:06 |
Rule 22 | Cancellation of registration | 2017-11-28 13:21:02 |
Rule 21 | Registration to be cancelled in certain cases | 2017-11-28 13:21:00 |
Rule 20 | Application for cancellation of registration | 2017-11-28 13:20:59 |
Rule 19 | Amendment of registration | 2017-11-28 13:20:55 |
Rule 18 | Display of registration certificate and Goods and Services Tax Identification Number on the name board | 2017-11-28 13:20:53 |
Rule 17 | Assignment of Unique Identity Number to certain special entities | 2017-11-28 13:20:51 |
Rule 16 | Suo moto registration | 2017-11-28 13:20:49 |
Rule 15 | Extension in period of operation by casual taxable person and non-resident taxable person | 2017-11-28 13:20:39 |
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 | 2017-11-28 13:20:38 |
Rule 13 | Grant of registration to non-resident taxable person | 2017-11-28 13:19:28 |
Rule 12 | Grant of registration to persons required to deduct tax at source or to collect tax at source | 2017-11-28 13:19:26 |
Rule 11 | Separate registration for multiple business verticals within a State or a Union territory | 2017-11-28 13:19:12 |
Rule 10 | Issue of registration certificate | 2017-11-28 13:19:10 |
Rule 9 | Verification of the application and approval | 2017-11-28 13:19:08 |
Rule 8 | Application for registration | 2017-11-28 13:19:07 |
Rule 7 | Rate of tax of the composition levy | 2017-11-28 13:19:05 |
Rule 6 | Validity of composition levy | 2017-11-28 13:19:04 |
Rule 5 | Conditions and restrictions for composition levy | 2017-11-28 13:19:03 |
Rule 4 | Effective date for composition levy | 2017-11-28 13:19:02 |
Rule 3 | Intimation for composition levy | 2017-11-28 13:19:00 |
Rule 1 | Short title, Extent and Commencement | 2017-11-28 13:18:59 |
Rule 2 | Definitions | 2017-11-28 13:18:59 |