CGST Rules || GstIndiaPathway

CHAPTER I - PRELIMINARY

1 -

Short title and Commencement

2 -

Definitions

CHAPTER II - COMPOSITION

3 -

Intimation for composition levy

4 -

Effective date for composition levy

5 -

Conditions and restrictions for composition levy

6 -

Validity of composition levy

7 -

Rate of tax of the composition levy

CHAPTER III - REGISTRATION

8 -

Application for Registration

9 -

Verification of the application and approval

9-A -

Grant of registration electronically

10 -

Issue of registration certificate

10-A -

Furnishing of Bank Account Details

10-B -

Aadhaar authentication for registered person

11 -

Separate registration for multiple business verticals within a State or a Union territory

12 -

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

13 -

Grant of registration to non-resident taxable person

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

14-A -

Option for taxpayers having monthly output tax liability below threshold limit

15 -

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

16 -

Suo moto registration

16-A -

Grant of temporary identification number

17 -

Assignment of Unique Identity Number to certain special entities

18 -

Display of registration certificate and Goods and Services Tax Identification Number on the name board

19 -

Amendment of registration

20 -

Application for cancellation of registration

21 -

Registration to be cancelled in certain cases

21-A -

Suspension of registration

22 -

Cancellation of registration

23 -

Revocation of cancellation of registration

24 -

Migration of persons registered under the existing law

25 -

Physical verification of business premises in certain cases

26 -

Method of authentication

CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY

27 -

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

28 -

Value of supply of goods or services or both between distinct or related persons, other than through an agent

29 -

Value of supply of goods made or received through an agent

30 -

Value of supply of goods or services or both based on cost

31 -

Residual method for determination of value of supply of goods or services or both

31-A -

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

31-B -

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

31-C -

Value of supply of actionable claims in case of casino

31-D -

Value of supply of goods on basis of retail sale price

32 -

Determination of value in respect of certain supplies

32-A -

Value of supply in cases where Kerala Flood Cess is applicable

33 -

Value of supply of services in case of pure agent

34 -

Rate of exchange of currency, other than Indian rupees, for determination of value

35 -

Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

CHAPTER V - INPUT TAX CREDIT

36 -

Documentary requirements and conditions for claiming input tax credit

37 -

Reversal of input tax credit in the case of non-payment of consideration

37-A -

Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

38 -

Claim of credit by a banking company or a financial institution

39 -

Procedure for distribution of input tax credit by Input Service Distributor

40 -

Manner of claiming credit in special circumstances

41 -

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

41-A -

Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

42 -

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

43 -

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

44 -

Manner of reversal of credit under special circumstances

44-A -

Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

45 -

Conditions and restrictions in respect of inputs and capital goods sent to the job worker

CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES

46 -

Tax invoice

46-A -

Invoice-cum-bill of supply

47 -

Time limit for issuing tax invoice

47-A -

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

48 -

Manner of issuing invoice

49 -

Bill of supply

50 -

Receipt voucher

51 -

Refund voucher

52 -

Payment voucher

53 -

Revised tax invoice and credit or debit notes

54 -

Tax invoice in special cases

55 -

Transportation of goods without issue of invoice

55-A -

Tax Invoice or bill of supply to accompany transport of goods

CHAPTER VII - ACCOUNTS AND RECORDS

56 -

Maintenance of accounts by registered persons

57 -

Generation and maintenance of electronic records

58 -

Records to be maintained by owner or operator of godown or warehouse and transporters

CHAPTER VIII - RETURNS

59 -

Form and manner of furnishing details of outward supplies

60 -

Form and manner of furnishing details of inward supplies

61 -

Form and manner of submission of monthly return

61-A -

Manner of opting for furnishing quarterly return

62 -

Form and manner of submission of quarterly return by the composition supplier

63 -

Form and manner of submission of return by non-resident taxable person

64 -

Form and manner of submission of return by persons providing online information and database access or retrieval services

65 -

Form and manner of submission of return by an Input Service Distributor

66 -

Form and manner of submission of return by a person required to deduct tax at source

67 -

Form and manner of submission of statement of supplies through an ecommerce operator

67-A -

Manner of furnishing of return by short messaging service facility

68 -

Notice to non-filers of returns

69 -

Matching of claim of input tax credit

70 -

Final acceptance of input tax credit and communication thereof

71 -

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

72 -

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

73 -

Matching of claim of reduction in the output tax liability

74 -

Final acceptance of reduction in output tax liability and communication thereof

75 -

Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

76 -

Claim of reduction in output tax liability more than once

77 -

Refund of interest paid on reclaim of reversals

78 -

Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

79 -

Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

80 -

Annual return

81 -

Final return

82 -

Details of inward supplies of persons having Unique Identity Number

83 -

Provisions relating to a goods and services tax practitioner

83-A -

Examination of Goods and Services Tax Practitioners

83-B -

Surrender of enrolment of goods and services tax practitioner

84 -

Conditions for purposes of appearance

CHAPTER IX - PAYMENT OF TAX

85 -

Electronic Liability Register

86 -

Electronic Credit Ledger

86-A -

Conditions of use of amount available in electronic credit ledger

86-B -

Restrictions on use of amount available in electronic credit ledger

87 -

Electronic Cash Ledger

88 -

Identification number for each transaction

88-A -

Order of utilization of input tax credit

88-B -

Manner of calculating interest on delayed payment of tax

88-C -

Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

88-D -

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

CHAPTER X - REFUND

89 -

Application for refund of tax, interest, penalty, fees or any other amount

90 -

Acknowledgement

91 -

Grant of provisional refund

92 -

Order sanctioning refund

93 -

Credit of the amount of rejected refund claim

94 -

Order sanctioning interest on delayed refunds

95 -

Refund of tax to certain persons

95-A -

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

95-B -

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

96 -

Refund of integrated tax paid on goods exported out of India

96-A -

Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking

96-B -

Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised

96-C -

Bank Account for credit of refund

97 -

Consumer Welfare Fund

97-A -

Manual filing and processing

CHAPTER XI - ASSESSMENT AND AUDIT

98 -

Provisional Assessment

99 -

Scrutiny of returns

100 -

Assessment in certain cases

101 -

Audit

102 -

Special Audit

CHAPTER XII - ADVANCE RULING

103 -

Qualification and appointment of members of the Authority for Advance Ruling

104 -

Form and manner of application to the Authority for Advance Ruling

105 -

Certification of copies of advance rulings pronounced by the Authority

106 -

Form and manner of appeal to the Appellate Authority for Advance Ruling

107 -

Certification of copies of the advance rulings pronounced by the Appellate Authority

107-A -

Manual filing and processing

CHAPTER XIII - APPEALS AND REVISION

108 -

Appeal to the Appellate Authority

109 -

Application to the Appellate Authority

109-A -

Appointment of Appellate Authority

109-B -

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

109-C -

Withdrawal of Appeal

110 -

Appeal to the Appellate Tribunal

110-A -

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

111 -

Application to the Appellate Tribunal

112 -

Production of additional evidence before the Appellate Authority or the Appellate Tribunal

113 -

Order of Appellate Authority or Appellate Tribunal

113-A -

Withdrawal of Appeal or Application filed before the Appellate Tribunal

114 -

Appeal to the High Court

115 -

Demand confirmed by the Court

116 -

Disqualification for misconduct of an authorised representative

CHAPTER XIV - TRANSITIONAL PROVISIONS

117 -

Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

118 -

Declaration to be made under clause (c) of sub-section (11) of section 142

119 -

Declaration of stock held by a principal and job-worker

120 -

Details of goods sent on approval basis

120-A -

Revision of declaration in FORM GST TRAN-1

121 -

Recovery of credit wrongly availed

CHAPTER XV - ANTI-PROFITEERING

122 -

Constitution of the Authority

123 -

Constitution of the Standing Committee and Screening Committees

124 -

Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

125 -

Secretary to the Authority

126 -

Power to determine the methodology and procedure

127 -

Duties of the Authority

128 -

Examination of application by the Standing Committee and Screening Committee

129 -

Initiation and conduct of proceedings

130 -

Confidentiality of information

131 -

Cooperation with other agencies or statutory authorities

132 -

Power to summon persons to give evidence and produce documents

133 -

Order of the Authority

134 -

Decision to be taken by the majority

135 -

Compliance by the registered person

136 -

Monitoring of the order

137 -

Tenure of Authority

CHAPTER XVI - E-WAY RULES

138 -

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

138-A -

Documents and devices to be carried by a person-in-charge of a conveyance

138-B -

Verification of documents and conveyances

138-C -

Inspection and verification of goods

138-D -

Facility for uploading information regarding detention of vehicle

138-E -

Restriction on furnishing of information in PART A of FORM GST EWB-01

138-F -

Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof

CHAPTER XVII - INSPECTION, SEARCH AND SEIZURE

139 -

Inspection, search and seizure

140 -

Bond and security for release of seized goods

141 -

Procedure in respect of seized goods

CHAPTER XVIII - DEMANDS AND RECOVERY

142 -

Notice and order for demand of amounts payable under the Act

142-A -

Procedure for recovery of dues under existing laws

142-B -

Intimation of certain amounts liable to be recovered under section 79 of the Act

143 -

Recovery by deduction from any money owed

144 -

Recovery by sale of goods under the control of proper officer

144-A -

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

145 -

Recovery from a third person

146 -

Recovery through execution of a decree, etc

147 -

Recovery by sale of movable or immovable property

148 -

Prohibition against bidding or purchase by officer

149 -

Prohibition against sale on holidays

150 -

Assistance by police

151 -

Attachment of debts and shares, etc

152 -

Attachment of property in custody of courts or Public Officer

153 -

Attachment of interest in partnership

154 -

Disposal of proceeds of sale of goods and movable or immovable property

155 -

Recovery through land revenue authority

156 -

Recovery through court

157 -

Recovery from surety

158 -

Payment of tax and other amounts in installments

159 -

Provisional attachment of property

160 -

Recovery from company in liquidation

161 -

Continuation of certain recovery proceedings

CHAPTER - XIX - OFFENCES AND PENALTIES

162 -

Procedure for compounding of offences

163 -

Consent based sharing of information

164 -

Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73