Central Goods and Services Tax Rules, 2017 [R10-015]
As at 6 September 2026. In force from 22 June 2017.
Rules (214)
Chapter I. Preliminary
Chapter II. Composition [levy]
Chapter III. Registration
Chapter IV. Determination of value of supply
Chapter V. Input tax credit
Chapter VI. Tax invoice, credit and debit notes
Chapter VII. Accounts and records
Chapter VIII. Returns
Chapter IX. Payment of tax
Chapter X. Refund
Chapter XI. Assessment and audit
Chapter XII. Advance ruling
Chapter XIII. Appeals and revision
Chapter XIV. Transitional provisions
Chapter XV. Anti-profiteering
Chapter XVI. E-way rules
Chapter XVII. Inspection, search and seizure
Chapter XVIII. Demands and recovery
Chapter XIX. Offences and penalties
Rule 1. Short title **** and commencement [S10-CR2]
Rule 2. Definitions [S10-CS0]
Rule 3. Intimation for composition levy [S10-CT6]
Rule 4. Effective date for composition levy [S10-CV4]
Rule 5. Conditions and restrictions for composition levy [S10-CWA]
Rule 6. Validity of composition levy [S10-CX8]
Rule 7. Rate of tax of the composition levy [S10-CYE]
Rule 8. Application for registration [S10-CZC]
Rule 9. Verification of the application and approval [S10-D0K]
Rule 9A. Grant of registration electronically [S10-D1H]
Rule 10. Issue of registration certificate [S10-D2Q]
Rule 10A. Furnishing of Bank Account Details [S10-D3N]
Rule 10B. Aadhaar authentication for registered person [S10-D4V]
Rule 11. Separate registration for multiple places of business within a State or a Union territory [S10-D5S]
Rule 13. Grant of registration to non-resident taxable person [S10-D7X]
Rule 14A. Option for taxpayers having monthly output tax liability below threshold limit [S10-D91]
Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person [S10-DA7]
Rule 16. Suo moto registration [S10-DB5]
Rule 16A. Grant of temporary identification number [S10-DCB]
Rule 17. Assignment of Unique Identity Number to certain special entities [S10-DD9]
Rule 19. Amendment of registration [S10-DFD]
Rule 20. Application for cancellation of registration [S10-DGP]
Rule 21. Registration to be cancelled in certain cases [S10-DHM]
Rule 21A. Suspension of registration [S10-DJJ]
Rule 22. Cancellation of registration [S10-DKG]
Rule 23. Revocation of cancellation of registration [S10-DMY]
Rule 24. Migration of persons registered under the existing law [S10-DNW]
Rule 25. Physical verification of business premises in certain cases [S10-DPT]
Rule 26. Method of authentication [S10-DQR]
Rule 27. Value of supply of goods or services where the consideration is not wholly in money [S10-DR6]
Rule 29. Value of supply of goods made or received through an agent [S10-DT2]
Rule 30. Value of supply of goods or services or both based on cost [S10-DV0]
Rule 31. Residual method for determination of value of supply of goods or services or both [S10-DWE]
Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing [S10-DXC]
Rule 31B. Value of supply in case of online gaming including online money gaming [S10-DYA]
Rule 31C. Value of supply of actionable claims in case of casino [S10-DZ8]
Rule 31D. Value of supply of goods on basis of retail sale price [S10-E0Z]
Rule 32. Determination of value in respect of certain supplies [S10-E1X]
Rule 32A. Value of supply in cases where Kerala Flood Cess is applicable [S10-E2V]
Rule 33. Value of supply of services in case of pure agent [S10-E3S]
Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value [S10-E4Q]
Rule 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax [S10-E5N]
Rule 36. Documentary requirements and conditions for claiming input tax credit [S10-E6K]
Rule 37. Reversal of input tax credit in the case of non-payment of consideration [S10-E7H]
Rule 38. Claim of credit by a banking company or a financial institution [S10-E9D]
Rule 39. Procedure for distribution of input tax credit by Input Service Distributor [S10-EAB]
Rule 40. Manner of claiming credit in special circumstances [S10-EB9]
Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business [S10-EC7]
Rule 44. Manner of reversal of credit under special circumstances [S10-EGT]
Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar [S10-EHR]
Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker [S10-EJY]
Rule 46. Tax invoice [S10-EKW]
Rule 46A. Invoice-cum-bill of supply [S10-EMJ]
Rule 47. Time limit for issuing tax invoice [S10-ENG]
Rule 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice [S10-EPP]
Rule 48. Manner of issuing invoice [S10-EQM]
Rule 49. Bill of supply [S10-ERA]
Rule 50. Receipt voucher [S10-ES8]
Rule 51. Refund voucher [S10-ETE]
Rule 52. Payment voucher [S10-EVC]
Rule 53. Revised tax invoice and credit or debit notes [S10-EW2]
Rule 54. Tax invoice in special cases [S10-EX0]
Rule 55. Transportation of goods without issue of invoice [S10-EY6]
Rule 55A. Tax Invoice or bill of supply to accompany transport of goods [S10-EZ4]
Rule 56. Maintenance of accounts by registered persons [S10-F0V]
Rule 57. Generation and maintenance of electronic records [S10-F1S]
Rule 58. Records to be maintained by owner or operator of go down or warehouse and transporters [S10-F2Z]
Rule 59. Form and manner of furnishing details of outward supplies [S10-F3X]
Rule 60. Form and manner of ascertaining details of inward supplies [S10-F4K]
Rule 61. Form and manner of furnishing of return [S10-F5H]
Rule 61A. Manner of opting for furnishing quarterly return [S10-F6Q]
Rule 62. Form and manner of submission of statement and return [S10-F7N]
Rule 63. Form and manner of submission of return by non-resident taxable person [S10-F8B]
Rule 65. Form and manner of submission of return by an Input Service Distributor [S10-FAF]
Rule 66. Form and manner of submission of return by a person required to deduct tax at source [S10-FBD]
Rule 67. Form and manner of submission of statement of supplies through an e-commerce operator [S10-FC3]
Rule 68. Notice to non-filers of returns [S10-FE7]
Rule 69. **** [S10-FF5]
Rule 70. **** [S10-FGY]
Rule 71. **** [S10-FHW]
Rule 72. **** [S10-FJT]
Rule 73. **** [S10-FKR]
Rule 74. **** [S10-FMP]
Rule 75. **** [S10-FNM]
Rule 76. **** [S10-FPJ]
Rule 77. **** [S10-FQG]
Rule 79. **** [S10-FSC]
Rule 80. Annual return [S10-FTA]
Rule 81. Final return [S10-FV8]
Rule 82. Details of inward supplies of persons having Unique Identity Number [S10-FW6]
Rule 83. Provisions relating to a goods and services tax practitioner [S10-FX4]
Rule 83A. Examination of Goods and Services Tax Practitioners [S10-FY2]
Rule 83B. Surrender of enrolment of goods and services tax practitioner [S10-FZ0]
Rule 84. Conditions for purposes of appearance [S10-G08]
Rule 85. Electronic Liability Register [S10-G1A]
Rule 86. Electronic Credit Ledger [S10-G2C]
Rule 86A. Conditions of use of amount available in electronic credit ledger [S10-G3E]
Rule 86B. Restrictions on use of amount available in electronic credit ledger [S10-G40]
Rule 87. Electronic Cash Ledger [S10-G52]
Rule 88. Identification number for each transaction [S10-G64]
Rule 88A. Order of utilization of input tax credit [S10-G76]
Rule 88B. Manner of calculating interest on delayed payment of tax [S10-G8R]
Rule 89. Application for refund of tax, interest, penalty, fees or any other amount [S10-GBY]
Rule 90. Acknowledgement [S10-GCG]
Rule 91. Grant of provisional refund [S10-GDJ]
Rule 92. Order sanctioning refund [S10-GEM]
Rule 93. Credit of the amount of rejected refund claim [S10-GFP]
Rule 94. Order sanctioning interest on delayed refunds [S10-GGD]
Rule 95. Refund of tax to certain persons [S10-GHF]
Rule 95A. *** [S10-GJ9]
Rule 95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department [S10-GKB]
Rule 96. Refund of integrated tax paid on goods or services exported out of India [S10-GM5]
Rule 96A. Export of goods or services under bond or Letter of Undertaking [S10-GN7]
Rule 96C. Bank Account for credit of refund [S10-GQ3]
Rule 97. Consumer Welfare Fund [S10-GRX]
Rule 97A. Manual filing and processing [S10-GSZ]
Rule 98. Provisional Assessment [S10-GTS]
Rule 99. Scrutiny of returns [S10-GVV]
Rule 100. Assessment in certain cases [S10-GWN]
Rule 101. Audit [S10-GXQ]
Rule 102. Special Audit [S10-GYH]
Rule 103. Qualification and appointment of members of the Authority for Advance Ruling [S10-GZK]
Rule 104. Form and manner of application to the Authority for Advance Ruling [S10-H0C]
Rule 105. Certification of copies of advance rulings pronounced by the Authority [S10-H1E]
Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling [S10-H28]
Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority [S10-H3A]
Rule 107A. Manual filing and processing [S10-H44]
Rule 108. Appeal to the Appellate Authority [S10-H56]
Rule 109. Application to the Appellate Authority [S10-H60]
Rule 109A. Appointment of Appellate Authority [S10-H72]
Rule 109B. Notice to person and order of revisional authority in case of revision [S10-H8W]
Rule 109C. C. Withdrawal of Appeal [S10-H9Y]
Rule 110. Appeal to the Appellate Tribunal [S10-HAR]
Rule 110A. Procedure for the Appeals to be heard by a single Member Bench [S10-HBT]
Rule 111. Application to the Appellate Tribunal [S10-HCM]
Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal [S10-HDP]
Rule 113. Order of Appellate Authority or Appellate Tribunal [S10-HEG]
Rule 113A. Withdrawal of Appeal or Application filed before the Appellate Tribunal: [S10-HFJ]
Rule 114. Appeal to the High Court [S10-HG9]
Rule 115. Demand confirmed by the Court [S10-HHB]
Rule 116. Disqualification for misconduct of an authorised representative [S10-HJD]
Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142 [S10-HM1]
Rule 119. Declaration of stock held by a principal and job-worker [S10-HN3]
Rule 120. Details of goods sent on approval basis [S10-HP5]
Rule 120A. Revision of declaration in FORM GST TRAN-1 [S10-HQ7]
Rule 121. Recovery of credit wrongly availed [S10-HRS]
Rule 122. **** [S10-HSV]
Rule 123. Constitution of the Standing Committee and Screening Committees [S10-HTX]
Rule 124. **** [S10-HVZ]
Rule 125. **** [S10-HWH]
Rule 126. Power to determine the methodology and procedure [S10-HXK]
Rule 127. Functions of the Authority [S10-HYN]
Rule 128. Examination of application by the Standing Committee and Screening Committee [S10-HZQ]
Rule 129. Initiation and conduct of proceedings [S10-J00]
Rule 130. Confidentiality of information [S10-J12]
Rule 131. Cooperation with other agencies or statutory authorities [S10-J24]
Rule 132. Power to summon persons to give evidence and produce documents [S10-J36]
Rule 133. Order of the Authority [S10-J48]
Rule 134. **** [S10-J5A]
Rule 135. Compliance by the registered person [S10-J6C]
Rule 136. Monitoring of the order [S10-J7E]
Rule 137. **** [S10-J8G]
Rule 138A. Documents and devices to be carried by a person-in-charge of a conveyance [S10-JAM]
Rule 138B. Verification of documents and conveyances [S10-JBP]
Rule 138C. Inspection and verification of goods [S10-JCR]
Rule 138D. Facility for uploading information regarding detention of vehicle [S10-JDT]
Rule 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01 [S10-JEW]
Rule 139. Inspection, search and seizure [S10-JG5]
Rule 140. Bond and security for release of seized goods [S10-JH7]
Rule 141. Procedure in respect of seized goods [S10-JJ1]
Rule 142. Notice and order for demand of amounts payable under the Act [S10-JK3]
Rule 142A. Procedure for recovery of dues under existing laws [S10-JMD]
Rule 142B. Intimation of certain amounts liable to be recovered under section 79 of the Act [S10-JNF]
Rule 143. Recovery by deduction from any money owed [S10-JP9]
Rule 144. Recovery by sale of goods under the control of proper officer [S10-JQB]
Rule 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit [S10-JRN]
Rule 145. Recovery from a third person [S10-JSQ]
Rule 146. Recovery through execution of a decree, etc [S10-JTH]
Rule 147. Recovery by sale of movable or immovable property [S10-JVK]
Rule 148. Prohibition against bidding or purchase by officer [S10-JWX]
Rule 149. Prohibition against sale on holidays [S10-JXZ]
Rule 150. Assistance by police [S10-JYS]
Rule 151. Attachment of debts and shares, etc [S10-JZV]
Rule 152. Attachment of property in custody of courts or Public Officer [S10-K04]
Rule 153. Attachment of interest in partnership [S10-K16]
Rule 154. Disposal of proceeds of sale of goods or conveyance and movable or immovable property [S10-K20]
Rule 155. Recovery through land revenue authority [S10-K32]
Rule 156. Recovery through court [S10-K4C]
Rule 157. Recovery from surety [S10-K5E]
Rule 158. Payment of tax and other amounts in instalments [S10-K68]
Rule 159. Provisional attachment of property [S10-K7A]
Rule 160. Recovery from company in liquidation [S10-K8M]
Rule 161. Continuation of certain recovery proceedings [S10-K9P]
Rule 162. Procedure for compounding of offences [S10-KAG]
Rule 163. Consent based sharing of information [S10-KBJ]
Explanation Explanation
Made under
Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules.". Names Section 164, CGST Act, 2017 [S10-BJA]. Vires verified.
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