GST Manual (A Comprehensive book on GST Law)
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
| CHAPTER I – PRELIMINARY | |
| Sec.1 Short Title, extent and Commencement | I.1 |
| Sec.2 Definitions | I.1 |
| CHAPTER II – ADMINISTRATION | |
| Sec.3 Office under this Act | II.1 |
| Sec.4 Appointment of Officers | II.1 |
| Sec.5 Power of Officers | II.1 |
| Sec.6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. | II.8 |
| CHAPTER III – LEVY AND COLLECTION OF TAX | |
| Sec.7 Scope of supply. | III.1 |
| Sec.8 Tax liability on composite and mixed supplies. | III.2 |
| Sec.9 Levy and collection. | III.13 |
| Sec.10 Composition levy. | III.17 |
| Sec.11 Power to grant exemption from tax. | III.25 |
| CHAPTER IV – TIME AND VALUE OF SUPPLY | |
| Sec.12 Time of supply of goods. | IV.1 |
| Sec.13 Time of supply of services. | IV.3 |
| Sec.14 Change in rate of tax in respect of supply of goods or services. | IV.5 |
| Sec.15 Value of taxable supply. | IV.5 |
| CHAPTER V – INPUT TAX CREDIT | |
| Sec.16 Eligibility and conditions for taking input tax credit. | V.1 |
| Sec.17 Apportionment of credit and blocked credits. | V.11 |
| Sec.18 Availability of credit in special circumstances. | V.24 |
| Sec.19 Taking input tax credit in respect of inputs and capital goods sent for job work. | V.32 |
| Sec.20 Manner of distribution of credit by Input Service Distributor. | V.34 |
| Sec.21 Manner of recovery of credit distributed in excess | V.35 |
| CHAPTER VI – REGISTRATION | |
| Sec.22 Persons liable for registration. | VI.1 |
| Sec.23 Persons not liable for registration. | VI.2 |
| Sec.24 Compulsory registration in certain cases. | VI.3 |
| Sec.25 Procedure for registration. | VI.5 |
| Sec.26 Deemed registration. | VI.16 |
| Sec.27 Special provisions relating to casual taxable person and non–resident taxable person. | VI.16 |
| Sec.28 Amendment of registration. | VI.18 |
| Sec.29 Cancellation of registration. | VI.21 |
| Sec.30 Revocation of cancellation of registration | VI.28 |
| CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES | |
| Sec.31 Tax invoice. | VII.1 |
| Sec.31A Facility of digital payment to recipient | VII.9 |
| Sec.32 Prohibition of unauthorized collection of tax. | VII.10 |
| Sec.33 Amount of tax to be indicated in tax invoice and other documents. | VII.10 |
| Sec.34 Credit and debit notes. | VII.10 |
| CHAPTER VIII – ACCOUNTS AND RECORDS | |
| Sec.35 Accounts and other records. | VIII.1 |
| Sec.36 Period of retention of accounts. | VIII.5 |
| CHAPTER IX – RETURNS | |
| Sec.37 Furnishing details of outward supplies. | IX.1 |
| Sec.38 Furnishing details of inward supplies. | IX.3 |
| Sec.39 Furnishing of returns. | IX.6 |
| Sec.40 First return. | IX.23 |
| Sec.41 Claim of input tax credit and provisional acceptance thereof. | IX.23 |
| Sec.42 Matching, reversal and reclaim of input tax credit. [Omitted] | IX.19 |
| Sec.43 Matching, reversal and reclaim of reduction in output tax liability. [Omitted] | IX.22 |
| Sec.43A Procedure for furnishing return and availing input tax credit [Omitted] | IX.25 |
| Sec.44 Annual return | IX.27 |
| Sec.45 Final return | IX.31 |
| Sec.46 Notice to return defaulters | IX.31 |
| Sec.47 Levy of late fee. | IX.31 |
| Sec.48 Goods and services tax practitioners | IX.34 |
| CHAPTER X – PAYMENT OF TAX | |
| Sec.49 Payment of tax, interest, penalty and other amounts. | X.1 |
| Sec.49A Utilisation of Input Tax Credit subject to certain conditions | X.8 |
| Sec.49B Order of utilization of input tax credit | X.10 |
| Sec.50 Interest on delayed payment of tax. | X.10 |
| Sec.51 Tax deduction at source. | X.13 |
| Sec.52 Collection of tax at source | X.18 |
| Sec.53 Transfer of input tax credit. | X.21 |
| Sec.53A Transfer of certain amounts | X.21 |
| CHAPTER XI – REFUNDS | |
| Sec.54 Refund of tax. | XI.1 |
| Sec.55 Refund in certain cases. | XI.73 |
| Sec.56 Interest on delayed refunds. | XI.79 |
| Sec.57 Consumer Welfare Fund. | XI.80 |
| Sec.58 Utilisation of Fund. | XI.80 |
| CHAPTER XII – ASSESSMENT | |
| Sec.59 Self–assessment. | XII.1 |
| Sec.60 Provisional assessment. | XII.1 |
| Sec.61 Scrutiny of returns. | XII.3 |
| Sec.62 Assessment of non–filers of returns. | XII.3 |
| Sec.63 Assessment of unregistered persons. | XII.6 |
| Sec.64 Summary assessment in certain special cases. | XII.6 |
| CHAPTER XIII – AUDIT | |
| Sec.65 Audit by tax authorities. | XIII.1 |
| Sec.66 Special audit. | XIII.2 |
| CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST | |
| Sec.67 Power of inspection, search and seizure. | XIV.1 |
| Sec.68 Inspection of goods in movement. | XIV.5 |
| Sec.69 Power to arrest. | XIV.20 |
| Sec.70 Power to summon persons to give evidence and produce documents | XIV.20 |
| Sec.71 Access to business premises. | XIV.20 |
| Sec.72 Officers to assist proper officers. | XIV.22 |
| CHAPTER XV – DEMANDS AND RECOVERY | |
| Sec.73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts. | XV.1 |
| Sec.74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. | XV.4 |
| Sec.75 General provisions relating to determination of tax. | XV.7 |
| Sec.76 Tax collected but not paid to Government. | XV.11 |
| Sec.77 Tax wrongfully collected and paid to Central Government or State Government. | XV.13 |
| Sec.78 Initiation of recovery proceedings. | XV.15 |
| Sec.79 Recovery of tax | XV.15 |
| Sec.80 Payment of tax and other amount in instalments. | XV.24 |
| Sec.81 Transfer of property to be void in certain cases. | XV.25 |
| Sec.82 Tax to be first charge on property. | XV.25 |
| Sec.83 Provisional attachment to protect revenue in certain cases. | XV.25 |
| Sec.84 Continuation and validation of certain recovery proceedings. | XV.26 |
| CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES | |
| Sec.85 Liability in case of transfer of business. | XVI.1 |
| Sec.86 Liability of agent and principal. | XVI.1 |
| Sec.87 Liability in case of amalgamation or merger of companies. | XVI.1 |
| Sec.88 Liability in case of company in liquidation. | XVI.2 |
| Sec.89 Liability of directors of private company. | XVI.2 |
| Sec.90 Liability of partners of firm to pay tax. | XVI.3 |
| Sec.91 Liability of guardians, trustees, etc. | XVI.3 |
| Sec.92 Liability of Court of Wards, etc. | XVI.3 |
| Sec.93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. | XVI.4 |
| Sec.94 Liability in other cases. | XVI.5 |
| CHAPTER XVII – ADVANCE RULING | |
| Sec.95 Definitions. | XVII.1 |
| Sec.96 Authority for advance Ruling. | XVII.1 |
| Sec.97 Application for advance ruling. | XVII.1 |
| Sec.98 Procedure on receipt of application. | XVII.2 |
| Sec.99 Appellate Authority for Advance Ruling. | XVII.4 |
| Sec.100 Appeal to Appellate Authority. | XVII.4 |
| Sec.101 Orders of Appellate Authority. | XVII.5 |
| Sec.101A Constitution of National Appellate Authority for Advance Ruling | XVII.5 |
| Sec.101B Appeal to National Authority | XVII.7 |
| Sec.101C Order of National Appellate Authority | XVII.8 |
| Sec.102 Rectification of advance ruling. | XVII.9 |
| Sec.103 Applicability of advance ruling. | XVII.9 |
| Sec.104 Advance ruling to be void in certain circumstances. | XVII.10 |
| Sec.105 Powers of Authority and Appellate Authority. | XVII.10 |
| Sec.106 Procedure of Authority and Appellate Authority. | XVII.10 |
| CHAPTER XVIII – APPEALS AND REVISION | |
| Sec.107 Appeals to Appellate Authority. | XVIII.1 |
| Sec.108 Powers of Revisional Authority. | XVIII.4 |
| Sec.109 Constitution of Appellate Tribunal and Benches thereof. | XVIII.6 |
| Sec.110 President and Members of Appellate Tribunal, their qualification,appointment, conditions of service, etc. | XVIII.10 |
| Sec.111 Procedure before Appellate Tribunal. | XVIII.17 |
| Sec.112 Appeals to Appellate Tribunal. | XVIII.18 |
| Sec.113 Orders of Appellate Tribunal. | XVIII.22 |
| Sec.114 Financial and administrative powers of President. | XVIII.23 |
| Sec.115 Interest on refund of amount paid for admission of appeal. | XVIII.24 |
| Sec.116 Appearance by authorised representative. | XVIII.24 |
| Sec.117 Appeal to High Court. | XVIII.25 |
| Sec.118 Appeal to Supreme Court. | XVIII.26 |
| Sec.119 Sums due to be paid notwithstanding appeal, etc. | XVIII.27 |
| Sec.120 Appeal not to be filed in certain cases. XVIII.27 | X.21 |
| Sec.121 Non appealable decisions and orders. | XVIII.28 |
| CHAPTER XIX – OFFENCES AND PENALTIES | |
| Sec.122 Penalty for certain offences. | XIX.1 |
| Sec.123 Penalty for failure to furnish information return. | XIX.4 |
| Sec.124 Fine for failure to furnish statistics. XIX.4 | X.21 |
| Sec.125 General penalty. | XIX.5 |
| Sec.126 General disciplines related to penalty. | XIX.5 |
| Sec.127 Power to impose penalty in certain cases. | XIX.6 |
| Sec.128 Power to waive penalty or fee or both. | XIX.6 |
| Sec.129 Detention, seizure and release of goods and conveyances in transit. | XIX.6 |
| Sec.130 Confiscation of goods or conveyances and levy of penalty. | XIX.8 |
| Sec.131 Confiscation or penalty not to interfere with other punishments. | XIX.9 |
| Sec.132 Punishment for certain offences. | XIX.9 |
| Sec.133 Liability of officers and certain other persons. | XIX.11 |
| Sec.134 Cognizance of offences. | XIX.11 |
| Sec.135 Presumption of culpable mental state. | XIX.11 |
| Sec.136 Relevancy of statements under certain circumstances. | XIX.12 |
| Sec.137 Offences by companies. | XIX.12 |
| Sec.138 Compounding of offences. | XIX.13 |
| CHAPTER XX – TRANSITIONAL PROVISIONS | |
| Sec.139 Migration of existing taxpayers. | XX.1 |
| Sec.140 Transitional arrangements for input tax credit. | XX.1 |
| Sec.141 Transitional provisions relating to job work. | XX.9 |
| Sec.142 Miscellaneous transitional provisions. | XX.11 |
| CHAPTER XXI – MISCELLANEOUS | |
| Sec.143 Job work procedure. | XXI.1 |
| Sec.144 Presumption as to documents in certain cases. | XXI.8 |
| Sec.145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. | XXI.8 |
| Sec.146 Common Portal. | XXI.9 |
| Sec.147 Deemed exports. | XX1.13 |
| Sec.148 Special procedure for certain processes. | XX1.13 |
| Sec.149 Goods and services tax compliance rating. | XXI.15 |
| Sec.150 Obligation to furnish information return. | XXI.15 |
| Sec.151 Power to collect statistics. | XXI.16 |
| Sec.152 Bar on disclosure of information. | XXI.16 |
| Sec.153 Taking assistance from an expert. | XXI.17 |
| Sec.154 Power to take samples. | XXI.17 |
| Sec.155 Burden of proof. | XXI.17 |
| Sec.156 Persons deemed to be public servants. | XXI.17 |
| Sec.157 Protection of action taken under this Act. | XXI.17 |
| Sec.158 Disclosure of information by a public servant. | XXI.18 |
| Sec.158A Consent based sharing of Information furnished by taxable person | XXI.19 |
| Sec.159 Publication of information in respect of persons in certain cases. XXI.20 | XX.11 |
| Sec.160 Assessment proceedings, etc. not to be invalid on certain grounds. XXI.20 | XX.11 |
| Sec.161 Rectification of errors apparent on the face of record. | XXI.21 |
| Sec.162 Bar on jurisdiction of civil courts. | XXI.21 |
| Sec.163 Levy of fee. | XXI.21 |
| Sec.164 Power of Government to make rules. | XXI.21 |
| Sec.165 Power to make regulations. | XXI.22 |
| Sec.166 Laying of rules, regulations and notifications. | XXI.22 |
| Sec.167 Delegation of powers. | XXI.22 |
| Sec.168 Power to issue instructions or directions. | XXI.23 |
| Sec.168A Power of Government to extend time limit in special circumstances | XXI.25 |
| Sec.169 Service of notice in certain circumstances. | XXI.26 |
| Sec.170 Rounding off of tax, etc. | XXI.26 |
| Sec.171 Anti–profiteering measure. | XXI.27 |
| Sec.172 Removal of difficulties. | XXI.33 |
| Sec.173 Amendment of Act 32 of 1994. | XXI.33 |
| Sec.174 Repeal and saving. | XXI.33 |
| THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 | |
| CHAPTER I – PRELIMINARY | |
| Sec.1 Short title, extent and commencement. | IGST.1 |
| Sec.2 Definitions. | IGST.1 |
| CHAPTER II – ADMINISTRATION | |
| Sec.3 Appointment of Officers | IGST.6 |
| Sec.4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | IGST.7 |
| CHAPTER III – LEVY AND COLLECTION OF TAX | |
| Sec.5 Levy and collection. | IGST.7 |
| Sec.6 Power to grant exemption from tax | IGST.8 |
| CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY | |
| Sec.7 Inter–State supply | IGST.11 |
| Sec.8 Intra–State supply | IGST.12 |
| Sec.9 Supplies in territorial waters. | IGST.13 |
| CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES | |
| Sec.10 Place of supply of goods other than supply of goods imported into, or exported from India | IGST.13 |
| Sec.11 Place of supply of goods imported into, or exported from India | IGST.14 |
| Sec.12 Place of supply of services where location of supplier and recipient is in India | IGST.14 |
| Sec.13 Place of supply of services where location of supplier or location of recipient is outside India | IGST.25 |
| Sec.14 Special provision for payment of tax by a supplier of online information and database access or retrieval services | IGST.35 |
| CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST | |
| Sec.15 Refund of integrated tax paid on supply of goods to tourist leaving India. IGST.36 | XXI.25 |
| CHAPTER VII – ZERO RATED SUPPLY | |
| Sec.16 Zero rated supply | IGST.36 |
| CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS | |
| Sec.17 Apportionment of tax and settlement of funds | IGST.41 |
| Sec.17A Transfer of certain amounts | IGST.42 |
| Sec.18 Transfer of input tax credit | IGST.43 |
| Sec.19 Tax wrongfully collected and paid to Central or State Government | IGST.43 |
| CHAPTER IX – MISCELLANEOUS | |
| Sec.20 Application of provisions of Central Goods and Services Tax Act | IGST.44 |
| Sec.21 Import of services made on or after the appointed day | IGST.46 |
| Sec.22 Power to make rules | IGST.46 |
| Sec.23 Power to make regulation | IGST.47 |
| Sec.24 Laying of rules, regulations and notification | IGST.47 |
| Sec.25 Removal of difficulties | IGST.47 |
| THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 | |
| CHAPTER I – PRELIMINARY | |
| Sec.1 Short title, extent and commencement. | UTGST.1 |
| Sec.2 Definitions. | UTGST.1 |
| CHAPTER II – ADMINISTRATION | |
| Sec.3 Officers under this Act. | UTGST.2 |
| Sec.4 Authorisation of officers. | UTGST.2 |
| Sec.5 Powers of officers. | UTGST.3 |
| Sec.6 Authorisation of officers of central tax as proper officer in certain circumstances. | UTGST.3 |
| CHAPTER III – LEVY AND COLLECTION OF TAX | |
| Sec.7 Levy and collection. | UTGST.4 |
| Sec.8 Power to grant exemption from tax. | UTGST.5 |
| CHAPTER IV – PAYMENT OF TAX | |
| Sec.9 Payment of tax. | UTGST.6 |
| Sec.9A Utilisation of Input Tax Credit | UTGST.6 |
| Sec.9B Order of utilisation of Input Tax Credit | UTGST.6 |
| Sec.10 Transfer of input tax credit. | UTGST.6 |
| CHAPTER V – INSPECTION, SEARCH, SEIZURE AND ARREST | |
| Sec.11 .Officers required to assist proper officers. | UTGST.7 |
| CHAPTER VI – DEMANDS AND RECOVERY | |
| Sec.12 Tax wrongfully collected and paid to Central Government or Union territory Government. | UTGST.7 |
| Sec.13 Recovery of tax. | UTGST.7 |
| CHAPTER VII – ADVANCE RULING | |
| Sec.14 Definitions. | UTGST.8 |
| Sec.15 Constitution of Authority for Advance Ruling. | UTGST.8 |
| Sec.16 Constitution of Appellate Authority for Advance Ruling. | UTGST.9 |
| CHAPTER VIII – TRANSITIONAL PROVISIONS | |
| Sec.17 Migration of existing tax payers. | UTGST.9 |
| Sec.18 Transitional arrangements for input tax credit. | UTGST.9 |
| Sec.19 Transitional provisions relating to job work. | UTGST.12 |
| Sec.20 Miscellaneous transitional provisions. | UTGST.13 |
| CHAPTER IX – MISCELLANEOUS | |
| Sec.21 Application of provisions of Central Goods and Services Tax Act. | UTGST.17 |
| Sec.22 Power to make rules. | UTGST.18 |
| Sec.23 General power to make regulations. | UTGST.19 |
| Sec.24 Laying of rules, regulations and notifications. | UTGST.19 |
| Sec.25 Power to issue instructions or directions. | UTGST.19 |
| Sec.26 Removal of difficulties. | UTGST.19 |
| THE GOODS AND SERVICES TAX(COMPENSATION TO STATES) ACT, 2017 | |
| Sec.1 Preliminary | Comp.1 |
| Sec.2 Definitions. | Comp.1 |
| Sec.3 Projected growth rate | Comp.2 |
| Sec.4 Base year | Comp.2 |
| Sec.5 Base year revenue | Comp.3 |
| Sec.6 Projected revenue for any year | Comp.4 |
| Sec.7 Calculation and release of compensation | Comp.5 |
| Sec.8 Levy and collection of cess | Comp.6 |
| Sec.9 Returns, payments and refunds | Comp.7 |
| Sec.10 Crediting proceeds of cess to Fund | Comp.8 |
| Sec.11 Other provisions relating to cess | Comp.9 |
| Sec.12 Power to make rules | Comp.11 |
| Sec.13 Laying of rules before Parliament | Comp.11 |
| Sec.14 Power to remove difficulties | Comp.11 |
| Annexures – Rate Tariff for Goods & Services | |
| GOODS | |
| A1 Rate of Tax with Schedule – Goods | A.1 – A.72 |
| A2 Nil Rate of Tax – Goods | A.73 – A.90 |
| A3 Tax Payable on Reverse Charge Basis – Goods | A.91 – A.92 |
| A4 No Refund Cases for unutilised – ITC | A.93 – A.96 |
| SERVICES | |
| A5 Rate of Tax – Services | A.97 – A.112 |
| A6 Exempted Services | A.113 – A.140 |
| A7 Tax Payable on Reverse Charge Basis – Services | A.141 – A.148 |
| A8 Compensation Cess Rates | A.149 – A.156 |
| PROVISIONS OF CGST RULES, 2017 | |
| Chapter III – Levy and Collection of Tax | |
| Sec.10-Rule 3 Intimation for composition levy | III.20 |
| Sec.10-Rule 4 Effective date for composition levy | III.22 |
| Sec.10-Rule 5 Conditions and restrictions for composition levy | III.22 |
| Sec.10-Rule 6 Validity of composition levy | III.22 |
| Sec.10-Rule 7 Rate of tax of the composition levy | III.24 |
| Chapter IV – Time and Value of Money | |
| Sec.15-Rule 27 Value of supply of goods or services where the consideration is not wholly in Money | IV.7 |
| Sec.15-Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent | IV.7 |
| Sec.15-Rule 29 Value of supply of goods made or received through an agent | IV.8 |
| Sec.15-Rule 30 Value of supply of goods or services or both based on cost | IV.8 |
| Sec.15-Rule 31 Residual method for determination of value of supply of goods or services or both | IV.9 |
| Sec.15-Rule 31A Value of Supply in case of lottery, betting, gambling and horse racing | IV.9 |
| Sec.15-Rule 32 Determination of value in respect of certain supplies | IV.9 |
| Sec.15-Rule 32A Value of supply in cases where Kerala Flood Cess is applicable | IV.11 |
| Sec.15-Rule 33 Value of supply of services in case of pure agent | IV.11 |
| Sec.15-Rule 34 Rate of exchange of currency, other than Indian rupees, for determination of value | IV.18 |
| Sec.15-Rule 35 Value of supply inclusive of Integrated Tax, Central Tax, State Tax, Union Territory Tax | IV.18 |
| Chapter V – Input Tax Credit | |
| Sec.16-Rule 36 Documentary requirements and conditions for claiming input tax credit | V.2 |
| Sec.16-Rule 37 Reversal of input tax credit in case of non–payment of consideration | V.10 |
| Sec.16-Rule 37A Reversal of input tax credit in case of non–payment of tax by the supplier and re-availment thereof | V.11 |
| Sec.17-Rule 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof | V.14 |
| Sec.17-Rule 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases | V.18 |
| Sec.17-Rule 38 Claim of credit by a banking company or a financial institution | V.23 |
| Sec.18-Rule 40 Manner of claiming credit in special circumstances | V.25 |
| Sec.18-Rule 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business. | V.26 |
| Sec.18-Rule 41A Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | V.30 |
| Sec.18-Rule 44 Manner of reversal of credit under special circumstances | V.31 |
| Sec.18-Rule 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. | V.31 |
| Sec.19-Rule 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker | V.33 |
| Sec.21-Rule 39 Procedure for distribution of input tax credit by Input Service Distributor | V.36 |
| Chapter VI – Registration | |
| Sec.25 (9)-Rule 17 Assignment of Unique Identity Number to certain special entities | VI.9 |
| Sec.25 (12)-Rule 8 Application for Registration | VI.10 |
| Sec.25 (12)-Rule 9 Verification of application and approval | VI.11 |
| Sec.25(12)-Rule 10 Issue of Registration Certificate | VI.13 |
| Sec.25-Rule 10A Furnishing of Bank Account Details. | VI.13 |
| Sec.25-Rule 10B Aadhaar authentication for registered person | VI.13 |
| Sec.25 (12)-Rule 11 Separate registration for Multiple Business Verticals within the State or UT | VI.14 |
| Sec.25 (12)-Rule 12 Grant of registration to persons required to deduct tax at source or collect tax at source | VI.15 |
| Sec.25 (12)-Rule 18 Display of registration certificate and GSTIN on the name board | VI.15 |
| Sec.25 (12)-Rule 25 Physical verification of Business Premises in certain cases | VI.16 |
| Sec.27-Rule 13 Grant of registration certificate to non-resident taxable person | VI.17 |
| Sec.27-Rule 14 Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient | VI.17 |
| Sec.27-Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person | VI.18 |
| Sec.28-Rule 19 Amendment of registration | VI.18 |
| Sec.29-Rule 20 Application for cancellation of registration | VI.25 |
| Sec.29-Rule 21 Registration to be cancelled in certain cases | VI.25 |
| Sec.29-Rule 21A Suspension of registration | VI.26 |
| Sec.29-Rule 22 Cancellation of registration | VI.27 |
| Sec.30-Rule 23 Revocation of cancellation of registration | VI.29 |
| Sec.30-Rule 16 Suo moto registration | VI.30 |
| Sec.30-Rule 24 Migration of persons registered under the existing law | VI.30 |
| Sec.30-Rule 26 Method of authentication | VI.32 |
| Chapter VII – Tax Invoice, Credit and Debit Notes | |
| Sec.31(1),(2)-Rule 48 Manner of issuing invoice. | VII.1 |
| Sec.31(2)-Rule 47 Time limit for issuing tax invoice | VII.2 |
| Sec.31(3)(C)-Rule 49 Bill of supply | VII.3 |
| Sec.31(3)(D)-Rule 50 Receipt voucher | VII.4 |
| Sec.31(3)(E)-Rule 51 Refund Voucher | VII.4 |
| Sec.31(3)(G)-Rule 52 Payment Voucher | VII.5 |
| Sec. 31(7)-Rule 46 Tax invoice | VII.6 |
| Sec. 31-Rule 46A Invoice-cum-bill of supply | VII.9 |
| Sec.34-Rule 53 Revised Tax Invoice and Credit or Debit Notes | VII.11 |
| Sec.34-Rule 54 Tax Invoice in special cases | VII.12 |
| Sec.34-Rule 55 Transportation of goods without issue of invoice | VII.16 |
| Sec.34-Rule 55A Tax Invoice or bill of supply to accompany transport of goods | VII.17 |
| Chapter VIII – Accounts & Records | |
| Sec.35-Rule 56 Maintenance of accounts by registered persons | VIII.2 |
| Sec.36-Rule 57 Generation and maintenance of Electronic Records | VIII.7 |
| Sec.36-Rule 58 Records to be maintained by Owner or Operator of Godown or Warehouse and Transporters | VIII.8 |
| Chapter IX – Returns | |
| Sec.37-Rule 59 Form and manner of furnishing details of outward supplies | IX.2 |
| Sec.38-Rule 60 Form and manner of furnishing details of inward supplies. | IX.4 |
| Sec.38-Rule 82 Details of inward supplies of persons having Unique Identity Number | IX.6 |
| Sec.38-Rule 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier | IX.5 |
| Sec.38-Rule 79 Omitted | IX.5 |
| Sec.39(1)-Rule 61 Form and manner of furnishing Return | IX.7 |
| Sec.39-Rule 61A Manner of opting for furnishing quarterly return | IX.8 |
| Sec.39(2)-Rule 62 Form and manner of submission of statement & return | IX.8 |
| Sec.39(3)-Rule 66 Form and manner of submission of return by a person required to deduct tax at source | IX.9 |
| Sec.39(4)-Rule 67 Form and manner of submission of statement of supplies through an ecommerce operator | IX.10 |
| Sec.39-Rule 67A Manner of furnishing of return by short messaging service facility | IX.10 |
| Sec.39(4)-Rule 65 Form and manner of submission of return by an Input Service Distributor | IX.10 |
| Sec.39(5)-Rule 63 Form and manner of submission of return by non-resident taxable person | IX.11 |
| Sec.39(5)-Rule 64 Form and manner of submission of return by persons providing online information and database access on retrieval services | IX.11 |
| Sec.42-Rule 69 Omitted | IX.24 |
| Sec.42 (2)-Rule 70 Omitted | IX.25 |
| Sec.42 (3)-Rule 71 Omitted | IX.25 |
| Sec.42 (5)-Rule 72 Omitted | IX.26 |
| Sec.42 (9)-Rule 77 Omitted | IX.24 |
| Sec.43-Rule 73 Omitted | IX.26 |
| Sec.43-Rule 74 Omitted | IX.26 |
| Sec.43-Rule 75 Omitted | IX.27 |
| Sec.43-Rule 76 Omitted | IX.27 |
| Sec.44-Rule 80 Annual return | IX.28 |
| Sec.45-Rule 81 Final return | IX.31 |
| Sec.46-Rule 68 Notice to non-filers of returns | IX.31 |
| Sec.47-Rule 83 Provisions relating to a Goods and Services Tax Practitioner | IX.34 |
| Sec.47-Rule 83A Examination of Goods and Service Tax Practitioner | IX.48 |
| Sec.47-Rule 83B Surrender of enrolment of Goods and Service Tax Practitioner | IX.50 |
| Sec.47-Rule 84 Conditions for purposes of appearance | IX.36 |
| Chapter X – Payment of Tax | |
| Sec.49 (1)-Rule 87 Electronic Cash Ledger | X.1 |
| Sec.49 (1)-Rule 88 Identification number for each transaction | X.3 |
| Sec.49-Rule 88A Order of utilization of input tax credit | X.8 |
| Sec.49-Rule 88B Manner of calculating interest on delayed payment of tax | X.11 |
| Sec.49-Rule 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return | X.12 |
| Sec.49(2)-Rule 86 Electronic Credit Ledger | X.3 |
| Sec.49-Rule 86A Conditions of use of amount available in electronic credit ledger | X.7 |
| Sec.49-Rule 86B Restrictions on use of amount available in electronic credit ledger | X.8 |
| Sec.49(7)-Rule 85 Electronic Liability Register | X.5 |
| Chapter XI – Refunds | |
| Sec.54 (1)-Rule 89 Application for refund of tax, interest, penalty, fees or any other amount. | XI.4 |
| Sec.54 (5)-Rule 92 Order sanctioning refund | XI.11 |
| Sec.54 (6)-Rule 91 Grant of provisional refund | XI.11 |
| Sec.54 (7)-Rule 90 Acknowledgement | XI.10 |
| Sec.55-Rule 95 Refund of tax to certain persons | XI.73 |
| Sec.55-Rule 95A Omitted | XI.13 |
| Sec.56-Rule 93 Credit of the amount of rejected refund claim | XI.80 |
| Sec.56-Rule 94 Order sanctioning interest on delayed refunds | XI.80 |
| Sec.58(2)-Rule 97 Consumer Welfare Fund | XI.81 |
| Sec.58-Rule 97A Manual filing and processing | XI.83 |
| Sec.58-Rule 96 Refund of Integrated Tax paid on goods exported out of India | XI.13 |
| Sec.58-Rule 96A Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking | XI.16 |
| Sec.58-Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised | XI.16 |
| Sec.58-Rule 96C Bank Account for credit of refund | XI.17 |
| Chapter XII – Assessment | |
| Sec.60-Rule 98 Provisional Assessment | XII.2 |
| Sec.61-Rule 99 Scrutiny of returns | XII.3 |
| Sec.62-Rule 100(1) Assessment in certain cases | XII.4 |
| Sec.63-Rule 100(2) Assessment in certain cases | XII.6 |
| Sec.64(1)-Rule 100(3) Assessment in certain cases | XII.7 |
| Sec.64(2)-Rule 100(4),(5) Assessment in certain cases | XII.7 |
| Chapter XIII – Audit | |
| Sec.65-Rule 101 Audit | XIII.2 |
| Sec.66-Rule 102 Special Audit | XIII.3 |
| Chapter XIV – Inspection, Search, Seizure and Arrest | |
| Sec.67-Rule 139 Inspection, search and seizure | XIV.2 |
| Sec.67-Rule 140 Bond and security for release of seized goods | XIV.2 |
| Sec.67-Rule 141 Procedure in respect of seized goods | XIV.3 |
| Sec.68-Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill | XIV.5 |
| Sec.68-Rule 138A Documents and devices to be carried by a person-in-charge of a conveyance | XIV.11 |
| Sec.68-Rule 138B Verification of documents and conveyances | XIV.11 |
| Sec.68-Rule 138C Inspection and verification of goods | XIV.12 |
| Sec.68-Rule 138D Facility for uploading information regarding detention of vehicle | XIV.12 |
| Sec.68-Rule 138E Restriction on furnishing of information in Part A of FORM GST EWB-01 | XIV.12 |
| Chapter XV – Demands and Recovery | |
| Sec.73-Rule 142(1) Notice and Order for Demand of amount payable under the Act | XV.1 |
| Sec.73-Rule 142(2) Notice and Order for Demand of amount payable under the Act | XV.2 |
| Sec.73-Rule 142(2A) Notice and Order for Demand of amount payable under the Act | XV.2 |
| Sec.73-Rule 142(3)–(7) Notice and Order for Demand of amount payable under the Act | XV.3 |
| Sec.73-Rule 142A Procedure for recovery of dues under existing laws | XV.23 |
| Sec.74-Rule 142(1)–(7) Notice and Order for Demand of amount payable under the Act | XV.5 |
| Sec.76-Rule 142(1) Notice and Order for Demand of amount payable under the Act | XV.11 |
| Sec.76-Rule 142(4),(5), (6) & (7) Notice and Order for Demand of amount payable under the Act | XV.12 |
| Sec.79-Rule 143 Recovery by deduction from any money owed | XV.15 |
| Sec.79-Rule 144 Recovery by sale of goods under the control of proper officer | XV.16 |
| Sec.79-Rule 144A Recovery of penalty by sale of goods or conveyance detained or seized in transit | XV.17 |
| Sec.79-Rule 145 Recovery from a third person | XV.18 |
| Sec.79-Rule 146 Recovery through execution of a decree, etc | XV.18 |
| Sec.79-Rule 147 Recovery by sale of movable or immovable property | XV.19 |
| Sec.79-Rule 148 Prohibition against bidding or purchase by officer | XV.21 |
| Sec.79-Rule 149 Prohibition against sale on holidays | XV.21 |
| Sec.79-Rule 150 Assistance by police | XV.21 |
| Sec.79-Rule 151 Attachment of debts and shares, etc | XV.21 |
| Sec.79-Rule 152 Attachment of property in custody of courts or Public Officer | XV.21 |
| Sec.79-Rule 153 Attachment of interest in partnership | XV.22 |
| Sec.79-Rule 154 Disposal of proceeds of sale of goods and movable or immovable property | XV.22 |
| Sec.79-Rule 155 Recovery through land revenue authority | XV.22 |
| Sec.79-Rule 156 Recovery through court | XV.23 |
| Sec.79-Rule 157 Recovery from surety | XV.23 |
| Sec.80-Rule 158 Payment of tax and other amounts in installments | XV.24 |
| Sec.83-Rule 159 Provisional attachment of property | XV.26 |
| Sec.84-Rule 160 Recovery from company in liquidation | XV.27 |
| Sec.84-Rule 161 Continuation of certain recovery proceedings | XV.27 |
| Chapter XVII – Advance Ruling | |
| Sec.96-Rule 103 Qualification and appointment of members of the Authority for Advance Ruling | XVII.1 |
| Sec.97(1)-Rule 104 Form and manner of application to the Authority for Advance Ruling | XVII.1 |
| Sec.98-Rule 105 Certification of copies of the advance rulings pronounced by the Authority | XVII.3 |
| Sec.98-Rule 107 Certification of copies of the advance rulings pronounced by the Appellate Authority | XVII.3 |
| Sec.98-Rule 107A Manual Filing and Processing | XVII.3 |
| Sec.100-Rule 106 Form and manner of appeal to the Appellate Authority for Advance Ruling | XVII.4 |
| Chapter XVIII – Appeals and Revision | |
| Sec.107(1)-Rule 108 Appeal to the Appellate Authority | XVIII.1 |
| Sec.107(2)-Rule 109 Application to the Appellate Authority | XVIII.2 |
| Sec.107-Rule 109A Appointment of Appellate Authority | XVIII.2 |
| Sec.107-Rule 109B Notice to person and order of revisional authority in case of revision | XVIII.6 |
| Sec.107-Rule 109C Withdrawal of Appeal | XVIII.6 |
| Sec.107(11)-Rule 113 Order of Appellate Authority or Appellate Tribunal | XVIII.4 |
| Sec.112(1)-Rule 110(1) Appeal to the Appellate Tribunal | XVIII.18 |
| Sec.112(3)-Rule 111 Application to the Appellate Tribunal | XVIII.18 |
| Sec.112(5)-Rule 110(2),(3) Appeal to the Appellate Tribunal | XVIII.19 |
| Sec.112(7)-Rule 110(4),(5) Appeal to the Appellate Tribunal | XVIII.19 |
| Sec.112(10)-Rule 110(6) Appeal to the Appellate Tribunal | XVIII.20 |
| Sec.113(1)-Rule 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal | XVIII.22 |
| Sec.116(2)-Rule 116 Disqualification for misconduct f an authorized representative | XVIII.25 |
| Sec.117(1)-Rule 114 Appeal to the High Court | XVIII.25 |
| Sec.117-Rule 115 Demand Confirmed by the Court | XVIII.27 |
| Chapter XIX – Offences and Penalties | |
| Sec.138-Rule 162 Procedure for compounding of offences | XIX.13 |
| Chapter XX – Transitional Provisions | |
| Sec.140(1)-Rule 117(1) Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | XX.2 |
| Sec.140(1)-Rule 121 Recovery of credit wrongly availed | XX.2 |
| Sec.140(2)-Rule 117(2)(a) Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | XX.3 |
| Sec.140(3)-Rule 117(4) Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | XX.4 |
| Sec.140(5)-Rule 117(2)(c) Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | XX.6 |
| Sec.140(10)-Rule 117(2)(b) Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | XX.8 |
| Sec.141(4)-Rule 119 Declaration of stock held by a principal and agent | XX.11 |
| Sec.142-Rule 118 Declaration to be made under section 142(11)(c) | XX.14 |
| Sec.142-Rule 120 Details of goods sent on approval basis | XX.14 |
| Sec.140-Rule 120A Revision of declaration in Form GST TRAN-1 | XX.8 |
| Chapter XXI – Miscellaneous | |
| Sec.146-Rule 1 Information to be furnished prior to commencement of movement of goods & generation of e–way bill | XXI.9 |
| Sec.146-Rule 2 Documents and devices to be carried by a person–in–charge of a conveyance | XXI.12 |
| Sec.146-Rule 3 Rules – Verification of documents and conveyances | XXI.12 |
| Sec.146-Rule 4 Rules – Inspection and verification of goods | XXI.12 |
| Sec.146-Rule 5 Rules – Facility for uploading information regarding detention of vehicle | XXI.13 |
| Sec.146-Rule 138 E-way Rule | XXI.19 |
| Sec.171-Rule 122 Omitted | XXI.27 |
| Sec.171-Rule 123 Constitution of standing committee and screening committee | XXI.27 |
| Sec.171-Rule 124 Omitted | XXI.28 |
| Sec.171-Rule 125 Omitted | XXI.28 |
| Sec.171-Rule 126 Power to determine methodology and procedure | XXI.29 |
| Sec.171-Rule 127 Duties of the Authority | XXI.29 |
| Sec.171-Rule 128 Examination of the application by the Standing Committee and Screening Committee | XXI.29 |
| Sec. 171-Rule 129 Initiation and conduct of proceedings | XXI.30 |
| Sec. 171-Rule 130 Confidentiality of Information | XXI.30 |
| Sec. 171-Rule 131 Co-operation with other agencies or statutory authorities | XXI.30 |
| Sec. 171-Rule 132 Power to summon persons to give evidence and produce documents | XXI.31 |
| Sec. 171-Rule 133 Order of the Authority | XXI.31 |
| Sec. 171-Rule 134 Omitted | XXI.32 |
| Sec. 171-Rule 135 Compliance by Registered person | XXI.32 |
| Sec. 171-Rule 136 Monitoring of the order | XXI.32 |
| Sec. 171-Rule 137 Onitted | XXI.32 |
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