CENTRAL GOODS AND SERVICE TAX RULES, 2017

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R.1 Short title and Commencement

R.2 Definitions

R.3 Intimation for composition levy

R.4 Effective date for composition levy

R.5 Conditions and restrictions for composition levy

R.6 Validity of composition levy

R.7 Rate of tax of the composition levy

R.8 Application for registration

R.9 Verification of the application and approval.

R.10 Issue of registration certificate

R.11 Separate registration for multiple business verticals within a State or a Union territory

R.12 Grant of registration to persons required to deduct tax at source or to collect tax at source

R.13 Grant of registration to non-resident taxable person

R.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

R.15 Extension in period of operation by casual taxable person and non-resident taxable person

R.16 Suo moto registration

R.17 Assignment of Unique Identity Number to certain special entities

R.18 Display of registration certificate and Goods and Services Tax Identification Number on the name board

R.19 Amendment of registration

R.20 Application for cancellation of registration

R.21 Registration to be cancelled in certain cases

R.22 Cancellation of registration

R.23 Revocation of cancellation of registration

R.24 Migration of persons registered under the existing law

R.25 Physical verification of business premises in certain cases

R.26 Method of authentication

R.27 Value of supply of goods or services where the consideration is not wholly in money

R.28 Value of supply of goods or services or both between distinct or related persons, other than through an agent

R.29 Value of supply of goods made or received through an agent

R.30 Value of supply of goods or services or both based on cost

R.31 Residual method for determination of value of supply of goods or services or both

R.32 Determination of value in respect of certain supplies

R.33 Value of supply of services in case of pure agent

R.34 Rate of exchange of currency, other than Indian rupees, for determination of value

R.35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

R.36 Documentary requirements and conditions for claiming input tax credit

R.37 Reversal of input tax credit in the case of non-payment of consideration

R.38 Claim of credit by a banking company or a financial institution

R.39 Procedure for distribution of input tax credit by Input Service Distributor

R.40 Manner of claiming credit in special circumstances

R.41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

R.42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

R.43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

R.44 Manner of reversal of credit under special circumstances

R.45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker

R.46 Tax invoice

R.47 Time limit for issuing tax invoice

R.48 Manner of issuing invoice

R.49 Bill of supply

R.50 Receipt voucher

R.51 Refund voucher

R.52 Payment voucher

R.53 Revised tax invoice and credit or debit notes

R.54 Tax invoice in special cases

R.55 Transportation of goods without issue of invoice

R.56 Maintenance of accounts by registered persons

R.57 Generation and maintenance of electronic records

R.58 Records to be maintained by owner or operator of godown or warehouse and transporters

R.59 Form and manner of furnishing details of outward supplies

R.60 Form and manner of furnishing details of inward supplies

R.61 Form and manner of submission of monthly return

R.62 Form and manner of submission of quarterly return by the composition supplier

R.63 Form and manner of submission of return by non-resident taxable person

R.64 Form and manner of submission of return by persons providing online information and database access or retrieval services

R.65 Form and manner of submission of return by an Input Service Distributor

R.66 Form and manner of submission of return by a person required to deduct tax at source

R.67 Form and manner of submission of statement of supplies through an ecommerce operator

R.68 Notice to non-filers of returns

R.69 Matching of claim of input tax credit

R.70 Final acceptance of input tax credit and communication thereof

R.71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

R.72 Claim of input tax credit on the same invoice more than once

R.73 Matching of claim of reduction in the output tax liability

R.74 Final acceptance of reduction in output tax liability and communication thereof

R.75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

R.76 Claim of reduction in output tax liability more than once

R.77 Refund of interest paid on reclaim of reversals

R.78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

R.79 Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

R.80 Annual return