rule
Defined in 1 provision, side by side
The words as enacted
(51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
Used in the definitions of 1 other term
Appears in 407 instruments
10Issue of registration certificate10Issue of registration certificate104Form and manner of application to the Authority for Advance Ruling106Form and manner of appeal to the Appellate Authority for Advance Ruling108Appeal to the Appellate Authority109Application to the Appellate Authority10AFurnishing of Bank Account Details10BAadhaar authentication for registered person11Separate registration for multiple places of business within a State or a Union territory110Appeal to the Appellate Tribunal110AProcedure for the Appeals to be heard by a single Member Bench111Application to the Appellate Tribunal112Production of additional evidence before the Appellate Authority or the Appellate Tribunal114Appeal to the High Court117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day118Declaration to be made under clause (c) of sub-section (11) of section142119Declaration of stock held by a principal and job-worker12Grant of registration to persons required to deduct tax at source or to collect tax at source12Grant of registration to persons required to deduct tax at source or to collect tax at source12Grant of registration to persons required to deduct tax at source or to collect tax at source12Grant of registration to persons required to deduct tax at source or to collect tax at source120Details of goods sent on approval basis120ARevision of declaration in FORM GST TRAN-1120ARevision of declaration in FORM GST TRAN-1121Recovery of credit wrongly availed13Grant of registration to non-resident taxable person130Confidentiality of information132Power to summon persons to give evidence and produce documents132Power to summon persons to give evidence and produce documents133Order of the Authority133Order of the Authority138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138ADocuments and devices to be carried by a person-in-charge of a conveyance138ADocuments and devices to be carried by a person-in-charge of a conveyance138ADocuments and devices to be carried by a person-in-charge of a conveyance138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138ERestriction on furnishing of information in PART A of FORM GST EWB-01138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof14Grant 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 or to a person supplying online money gaming from a place outside India to a person in India14Grant 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 or to a person supplying online money gaming from a place outside India to a person in India141Procedure in respect of seized goods142Notice and order for demand of amounts payable under the Act142AProcedure for recovery of dues under existing laws142BIntimation of certain amounts liable to be recovered under section 79 of the Act143Recovery by deduction from any money owed144Recovery by sale of goods under the control of proper officer144ARecovery of penalty by sale of goods or conveyance detained or seized in transit145Recovery from a third person147Recovery by sale of movable or immovable property14AOption for taxpayers having monthly output tax liability below threshold limit15Extension in period of operation by casual taxable person and non-resident taxable person151Attachment of debts and shares, etc154Disposal of proceeds of sale of goods or conveyance and movable or immovable property158Payment of tax and other amounts in instalments159Provisional attachment of property159Provisional attachment of property159Provisional attachment of property16Suo moto registration162Procedure for compounding of offences162Procedure for compounding of offences163Consent based sharing of information164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 7317Assignment of Unique Identity Number to certain special entities17Assignment of Unique Identity Number to certain special entities19Amendment of registration19Amendment of registration20Application for cancellation of registration20Application for cancellation of registration21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases21ASuspension of registration21ASuspension of registration21ASuspension of registration21ASuspension of registration22Cancellation of registration22Cancellation of registration22Cancellation of registration23Revocation of cancellation of registration24Migration of persons registered under the existing law24Migration of persons registered under the existing law24Migration of persons registered under the existing law25Physical verification of business premises in certain cases27Value of supply of goods or services where the consideration is not wholly in money28Value of supply of goods or services or both between distinct or related persons, other than through an agent28Value of supply of goods or services or both between distinct or related persons, other than through an agent29Value of supply of goods made or received through an agent3Intimation for composition levy3Intimation for composition levy31Residual method for determination of value of supply of goods or services or both31AValue of supply in case of lottery, betting, gambling and horse racing31CValue of supply of actionable claims in case of casino31DValue of supply of goods on basis of retail sale price31DValue of supply of goods on basis of retail sale price32Determination of value in respect of certain supplies33Value of supply of services in case of pure agent36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit37Reversal of input tax credit in the case of non-payment of consideration39Procedure for distribution of input tax credit by Input Service Distributor39Procedure for distribution of input tax credit by Input Service Distributor4Effective date for composition levy41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases44Manner of reversal of credit under special circumstances45Conditions and restrictions in respect of inputs and capital goods sent to the job worker46Tax invoice46AInvoice-cum-bill of supply46AInvoice-cum-bill of supply47Time limit for issuing tax invoice47ATime limit for issuing tax invoice in cases where recipient is required to issue invoice48Manner of issuing invoice48Manner of issuing invoice48Manner of issuing invoice49Bill of supply49Bill of supply49Bill of supply5Conditions and restrictions for composition levy51Refund voucher54Tax invoice in special cases54Tax invoice in special cases54Tax invoice in special cases54Tax invoice in special cases54Tax invoice in special cases55Transportation of goods without issue of invoice55Transportation of goods without issue of invoice56Maintenance of accounts by registered persons58Records to be maintained by owner or operator of go down or warehouse and transporters58Records to be maintained by owner or operator of go down or warehouse and transporters59Form and manner of furnishing details of outward supplies6Validity of composition levy60Form and manner of ascertaining details of inward supplies60Form and manner of ascertaining details of inward supplies61Form and manner of furnishing of return62Form and manner of submission of statement and return62Form and manner of submission of statement and return66Form and manner of submission of return by a person required to deduct tax at source66Form and manner of submission of return by a person required to deduct tax at source67Form and manner of submission of statement of supplies through an e-commerce operator67AManner of furnishing of return or details of outward supplies by short messaging service facility67AManner of furnishing of return or details of outward supplies by short messaging service facility8Application for registration8Application for registration8Application for registration8Application for registration80Annual return80Annual return80Annual return83Provisions relating to a goods and services tax practitioner83Provisions relating to a goods and services tax practitioner83AExamination of Goods and Services Tax Practitioners84Conditions for purposes of appearance85Electronic Liability Register85Electronic Liability Register85Electronic Liability Register86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86AConditions of use of amount available in electronic credit ledger86BRestrictions on use of amount available in electronic credit ledger87Electronic Cash Ledger88Identification number for each transaction88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return88CC. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount9Verification of the application and approval9Verification of the application and approval9Verification of the application and approval9Verification of the application and approval9Verification of the application and approval90Acknowledgement90Acknowledgement91Grant of provisional refund92Order sanctioning refund93Credit of the amount of rejected refund claim94Order sanctioning interest on delayed refunds95Refund of tax to certain persons95Refund of tax to certain persons95Refund of tax to certain persons95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department96Refund of integrated tax paid on goods or services exported out of India96AExport of goods or services under bond or Letter of Undertaking96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised96CBank Account for credit of refund97Consumer Welfare Fund97Consumer Welfare Fund98Provisional Assessment99Scrutiny of returns9AGrant of registration electronicallyExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanation
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