Klickon GST World - Just About GST

S.No	Rules	Rules Title	View
1	Rule 1	Short title and Commencement	View
2	Rule 2	Definitions	View
3	Rule 3	Intimation for composition levy	View
4	Rule 4	Effective date for composition levy	View
5	Rule 5	Conditions and restrictions for composition levy	View
6	Rule 6	Validity of composition levy	View
7	Rule 7	Rate of tax of the composition levy	View
8	Rule 8	Application for registration	View
9	Rule 9	Verification of the application and approval.	View
10	Rule 10	Issue of registration certificate	View
11	Rule 10A	Furnishing of Bank Account Details.	View
12	Rule 10B	Aadhaar authentication for registered person	View
13	Rule 11	Separate registration for multiple places of business within a State or a Union territory	View
14	Rule 12	Grant of registration to persons required to deduct tax at source or to collect tax at source	View
15	Rule 13	Grant of registration to non-resident taxable person	View
16	Rule 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	View
17	Rule 15	Extension in period of operation by casual taxable person and non-resident taxable person	View
18	Rule 16	Suo moto registration	View
19	Rule 17	Assignment of Unique Identity Number to certain special entities	View
20	Rule 18	Display of registration certificate and Goods and Services Tax Identification Number on the name board	View
21	Rule 19	Amendment of registration	View
22	Rule 20	Application for cancellation of registration	View
23	Rule 21	Registration to be cancelled in certain cases	View
24	Rule 21A	Suspension of registration	View
25	Rule 22	Cancellation of registration	View
26	Rule 23	Revocation of cancellation of registration	View
27	Rule 24	Migration of persons registered under the existing law	View
28	Rule 25	Physical verification of business premises in certain cases	View
29	Rule 26	Method of authentication	View
30	Rule 27	Value of supply of goods or services where the consideration is not wholly in money	View
31	Rule 28	Value of supply of goods or services or both between distinct or related persons, other than through an agent	View
32	Rule 29	Value of supply of goods made or received through an agent	View
33	Rule 30	Value of supply of goods or services or both based on cost	View
34	Rule 31	Residual method for determination of value of supply of goods or services or both	View
35	Rule 31A	Value of supply in case of lottery, betting, gambling and horse racing	View
36	Rule 32	Determination of value in respect of certain supplies	View
37	Rule 32A	Value of supply in cases where Kerala Flood Cess is applicable	View
38	Rule 33	Value of supply of services in case of pure agent	View
39	Rule 34	Rate of exchange of currency, other than Indian rupees, for determination of value	View
40	Rule 35	Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax	View
41	Rule 36	Documentary requirements and conditions for claiming input tax credit	View
42	Rule 37	Reversal of input tax credit in the case of non-payment of consideration	View
43	Rule 37A	Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof	View
44	Rule 38	Claim of credit by a banking company or a financial institution	View
45	Rule 39	Procedure for distribution of input tax credit by Input Service Distributor	View
46	Rule 40	Manner of claiming credit in special circumstances	View
47	Rule 41	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business	View
48	Rule 41A	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory	View
49	Rule 42	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof	View
50	Rule 43	Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases	View
51	Rule 44	Manner of reversal of credit under special circumstances	View
52	Rule 44A	Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar	View
53	Rule 45	Conditions and restrictions in respect of inputs and capital goods sent to the job worker	View
54	Rule 46	Tax invoice	View
55	Rule 46A	Invoice-cum-bill of supply	View
56	Rule 47	Time limit for issuing tax invoice	View
57	Rule 48	Manner of issuing invoice	View
58	Rule 49	Bill of supply	View
59	Rule 50	Receipt voucher	View
60	Rule 51	Refund voucher	View
61	Rule 52	Payment voucher	View
62	Rule 53	Revised tax invoice and credit or debit notes	View
63	Rule 54	Tax invoice in special cases	View
64	Rule 55	Transportation of goods without issue of invoice	View
65	Rule 55A	Tax Invoice or bill of supply to accompany transport of goods	View
66	Rule 56	Maintenance of accounts by registered persons	View
67	Rule 57	Generation and maintenance of electronic records	View
68	Rule 58	Records to be maintained by owner or operator of godown or warehouse and transporters	View
69	Rule 59	Form and manner of furnishing details of outward supplies	View
70	Rule 60	Form and manner of ascertaining details of inward supplies	View
71	Rule 61	Form and manner of furnishing of return	View
72	Rule 61A	Manner of opting for furnishing quarterly return	View
73	Rule 62	Form and manner of submission of statement and return	View
74	Rule 63	Form and manner of submission of return by non-resident taxable person	View
75	Rule 64	Form and manner of submission of return by persons providing online information and database access or retrieval services	View
76	Rule 65	Form and manner of submission of return by an Input Service Distributor	View
77	Rule 66	Form and manner of submission of return by a person required to deduct tax at source	View
78	Rule 67	Form and manner of submission of statement of supplies through an ecommerce operator	View
79	Rule 67A	Manner of furnishing of return or details of outward supplies by short messaging service facility	View
80	Rule 68	Manner of furnishing of return or details of outward supplies by short messaging service facility	View
81	Rule 69	1[*****]	View
82	Rule 70	1[*****]	View
83	Rule 71	1[*****]	View
84	Rule 72	1[*****]	View
85	Rule 73	1[*****]	View
86	Rule 74	1[*****]	View
87	Rule 75	1[*****]	View
88	Rule 76	1[*****]	View
89	Rule 77	1[*****]	View
90	Rule 78	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier	View
91	Rule 79	1[*****]	View
92	Rule 80	Annual return	View
93	Rule 81	Final return	View
94	Rule 82	Details of inward supplies of persons having Unique Identity Number	View
95	Rule 83	Provisions relating to a goods and services tax practitioner	View
96	Rule 83A	Examination of Goods and Services Tax Practitioners	View
97	Rule 83B	Surrender of enrolment of goods and services tax practitioner	View
98	Rule 84	Conditions for purposes of appearance	View
99	Rule 85	Electronic Liability Register	View
100	Rule 86	Electronic Credit Ledger	View
101	Rule 86A	Conditions of use of amount available in electronic credit ledger.	View
102	Rule 86B	Restrictions on use of amount available in electronic credit ledger	View
103	Rule 87	Electronic Cash Ledger	View
104	Rule 88	Identification number for each transaction	View
105	Rule 88A	Order of utilization of input tax credit	View
106	Rule 88B	Manner of calculating interest on delayed payment of tax	View
107	Rule 88C	Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return	View
108	Rule 88D	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	View
109	Rule 89	Application for refund of tax, interest, penalty, fees or any other amount	View
110	Rule 90	Acknowledgement.	View
111	Rule 91	Grant of provisional refund.	View
112	Rule 92	Order sanctioning refund.	View
113	Rule 93	Credit of the amount of rejected refund claim	View
114	Rule 94	Order sanctioning interest on delayed refunds.	View
115	Rule 95	Refund of tax to certain persons.	View
116	Rule 95A	¹[95A. ²[*****]]	View
117	Rule 96	Refund of integrated tax paid on goods ¹ [or services] exported out of India	View
118	Rule 96A	[Export] of goods or services under bond or Letter of Undertaking.	View
119	Rule 96B	Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.	View
120	Rule 96C	Bank Account for credit of refund.	View
121	Rule 97	Consumer Welfare Fund.	View
122	Rule 97A	Manual filing and processing.	View
123	Rule 98	Provisional Assessment.	View
124	Rule 99	Scrutiny of returns.	View
125	Rule 100	Assessment in certain cases.	View
126	Rule 101	Audit	View
127	Rule 102	Special Audit	View
128	Rule 103	Qualification and appointment of members of the Authority for Advance Ruling.	View
129	Rule 104	Form and manner of application to the Authority for Advance Ruling	View
130	Rule 105	Certification of copies of advance rulings pronounced by the Authority	View
131	Rule 106	Form and manner of appeal to the Appellate Authority for Advance Ruling	View
132	Rule 107	Certification of copies of the advance rulings pronounced by the Appellate Authority	View
133	Rule 107A	Manual filing and processing	View
134	Rule 108	Appeal to the Appellate Authority	View
135	Rule 109	Application to the Appellate Authority	View
136	Rule 109A	Appointment of Appellate Authority	View
137	Rule 109B	Notice to person and order of revisional authority in case of revision	View
138	Rule 109C	Withdrawal of Appeal	View
139	Rule 110	Appeal to the Appellate Tribunal	View
140	Rule 111	Application to the Appellate Tribunal	View
141	Rule 112	Production of additional evidence before the Appellate Authority or the Appellate Tribunal	View
142	Rule 113	Order of Appellate Authority or Appellate Tribunal	View
143	Rule 114	Appeal to the High Court	View
144	Rule 115	Demand confirmed by the Court	View
145	Rule 116	Disqualification for misconduct of an authorised representative	View
146	Rule 117	Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.	View
147	Rule 118	Declaration to be made under clause (c) of sub-section (11) of section 142.	View
148	Rule 119	Declaration of stock held by a principal and ¹[job-worker].	View
149	Rule 120	Details of goods sent on approval basis	View
150	Rule 120A	[Revision of declaration in FORM GST TRAN-1]	View
151	Rule 121	Recovery of credit wrongly availed.	View
152	Rule 122	¹[*****]	View
153	Rule 123	Constitution of the Standing Committee and Screening Committees	View
154	Rule 124	¹[*****]	View
155	Rule 125	¹[*****]	View
156	Rule 126	Power to determine the methodology and procedure.	View
157	Rule 127	¹[Functions] of the Authority	View
158	Rule 128	Examination of application by the Standing Committee and Screening Committee.	View
159	Rule 129	Initiation and conduct of proceedings.	View
160	Rule 130	Confidentiality of information	View
161	Rule 131	Cooperation with other agencies or statutory authorities.	View
162	Rule 132	Power to summon persons to give evidence and produce documents.	View
163	Rule 133	Order of the Authority.	View
164	Rule 134	¹[*****]	View
165	Rule 135	Compliance by the registered person	View
166	Rule 136	Monitoring of the order.	View
167	Rule 137	¹[*****]	View
168	Rule 138	Information to be furnished prior to commencement of movement of goods and generation of e-way bill	View
169	Rule 138A	Documents and devices to be carried by a person-in-charge of a conveyance.	View
170	Rule 138B	Verification of documents and conveyances	View
171	Rule 138C	Inspection and verification of goods.	View
172	Rule 138D	Facility for uploading information regarding detention of vehicle.	View
173	Rule 138E	138E . Restriction on furnishing of information in PART A of FORM GST EWB-01.	View
174	Rule 138F	Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof	View
175	Rule 139	Inspection, search and seizure.	View
176	Rule 140	Bond and security for release of seized goods.	View
177	Rule 141	Procedure in respect of seized goods.	View
178	Rule 142	Notice and order for demand of amounts payable under the Act.	View
179	Rule 142A	Procedure for recovery of dues under existing laws.	View
180	Rule 142B	Intimation of certain amounts liable to be recovered under section 79 of the Act	View
181	Rule 143	Recovery by deduction from any money owed.	View
182	Rule 144	Recovery by sale of goods under the control of proper officer	View
183	Rule 144A	Recovery of penalty by sale of goods or conveyance detained or seized in transit	View
184	Rule 145	Recovery from a third person.	View
185	Rule 146	Recovery through execution of a decree, etc	View
186	Rule 147	Recovery by sale of movable or immovable property.	View
187	Rule 148	Prohibition against bidding or purchase by officer.	View
188	Rule 149	Prohibition against sale on holidays.	View
189	Rule 150	Assistance by police.	View
190	Rule 151	Attachment of debts and shares, etc.	View
191	Rule 152	Attachment of property in custody of courts or Public Officer.	View
192	Rule 153	Attachment of interest in partnership.	View
193	Rule 154	Disposal of proceeds of sale of goods or conveyance and movable or immovable property	View
194	Rule 155	Recovery through land revenue authority	View
195	Rule 156	Recovery through court.	View
196	Rule 157	Recovery from surety	View
197	Rule 158	Payment of tax and other amounts in instalments.	View
198	Rule 159	Provisional attachment of property.	View
199	Rule 160	Recovery from company in liquidation	View
200	Rule 161	Continuation of certain recovery proceedings	View
201	Rule 162	Procedure for compounding of offences.	View
202	Rule 163	Consent based sharing of information	View

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