CHAPTER I : PRELIMINARY
1 – Short title and Commencement2 – Definitions
CHAPTER II : COMPOSITION RULES
3 – Intimation for composition levy4 – Effective date for composition levy
5 – Conditions and restrictions for composition levy
6 – Validity of composition levy
7 – Rate of tax of the composition levy
CHAPTER III : REGISTRATION
8 – Application for registration9- Verification of the application and approval
10 – Issue of registration certificate
11 – Separate registration for multiple business verticals within a State or a Union territory
12 – Grant of registration to persons required to deduct tax at source or to collect tax at source
13 – Grant of registration to non-resident taxable person
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
15 – Extension in period of operation by casual taxable person and non-resident taxable person
16 – Suo moto registration
17 – Assignment of Unique Identity Number to certain special entities
18 – Display of registration certificate and Goods and Services Tax Identification Number on the name board
19 – Amendment of registration
20 – Application for cancellation of registration
21 – Registration to be cancelled in certain cases
22 – Cancellation of registration
23 – Revocation of cancellation of registration
24 – Migration of persons registered under the existing law
25 – Physical verification of business premises in certain cases
26 – Method of authentication
CHAPTER IV : DETERMINATION OF VALUE OF SUPPLY
27 – Value of supply of goods or services where the consideration is not wholly in money28 – Value of supply of goods or services or both between distinct or related persons, other than through an agent
29 – Value of supply of goods made or received through an agent
30 – Value of supply of goods or services or both based on cost
31 – Residual method for determination of value of supply of goods or services or both
32 – Determination of value in respect of certain supplies
33 – Value of supply of services in case of pure agent
34 – Rate of exchange of currency, other than Indian rupees, for determination of value
35 – Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
CHAPTER V : INPUT TAX CREDIT
36 – Documentary requirements and conditions for claiming input tax credit37 – Reversal of input tax credit in the case of non-payment of consideration
38 – Claim of credit by a banking company or a financial institution
39 – Procedure for distribution of input tax credit by Input Service Distributor
40 – Manner of claiming credit in special circumstances
41 – Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
42 – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
43 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
44 – Manner of reversal of credit under special circumstances
45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker
CHAPTER VI : TAX INVOICE, CREDIT AND DEBIT NOTES
46 – Tax invoice47 – Time limit for issuing tax invoice
48 – Manner of issuing invoice
49 – Bill of supply
50 – Receipt voucher
51 – Refund voucher
52 – Payment voucher
53 – Revised tax invoice and credit or debit notes
54 – Tax invoice in special cases
55 – Transportation of goods without issue of invoice
CHAPTER VII : ACCOUNTS AND RECORDS
56 – Maintenance of accounts by registered persons57 – Generation and maintenance of electronic records
58 – Records to be maintained by owner or operator of godown or warehouse and transporters
CHAPTER VIII : RETURNS
59 – Form and manner of furnishing details of outward supplies60 – Form and manner of furnishing details of inward supplies
61 – Form and manner of submission of monthly return
62 – Form and manner of submission of quarterly return by the composition supplier
63 – Form and manner of submission of return by non-resident taxable person
64 – Form and manner of submission of return by persons providing online information and database access or retrieval services
65 – Form and manner of submission of return by an Input Service Distributor
66 – Form and manner of submission of return by a person required to deduct tax at source
67- Form and manner of submission of statement of supplies through an e-commerce operator
68 – Notice to non-filers of returns
69 – Matching of claim of input tax credit
70 – Final acceptance of input tax credit and communication thereof
71 – Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
72 – Claim of input tax credit on the same invoice more than once
73 – Matching of claim of reduction in the output tax liability
74 – Final acceptance of reduction in output tax liability and communication thereof
75 – Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
76 – Claim of reduction in output tax liability more than once
77 – Refund of interest paid on reclaim of reversals
78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
79 – Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
80 – Annual return
81 – Final return
82 – Details of inward supplies of persons having Unique Identity Number
83 – Provisions relating to a goods and services tax practitioner
84 – Conditions for purposes of appearance
CHAPTER IX : PAYMENT OF TAX
85 – Electronic Liability Register86 – Electronic Credit Ledger
87 – Electronic Cash Ledger
88 – Identification number for each transaction
CHAPTER X : REFUND
89 – Application for refund of tax, interest, penalty, fees or any other amount90 – Acknowledgement
91 – Grant of provisional refund
92 – Order sanctioning refund
93 – Credit of the amount of rejected refund claim
94 – Order sanctioning interest on delayed refunds
95 – Refund of tax to certain persons
96 – Refund of integrated tax paid on goods exported out of India
96A – Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
97 – Consumer Welfare Fund
CHAPTER XI : ASSESSMENT AND AUDIT
98 – Provisional Assessment99 – Scrutiny of returns
100 – Assessment in certain cases
101 – Audit
102 – Special Audit
CHAPTER – XII : ADVANCE RULING
103 – Qualification and appointment of members of the Authority for Advance Ruling104 – Form and manner of application to the Authority for Advance Ruling
105 – Certification of copies of advance rulings pronounced by the Authority
106 – Form and manner of appeal to the Appellate Authority for Advance Ruling
107 – Certification of copies of the advance rulings pronounced by the Appellate Authority
CHAPTER – XIII : APPEALS AND REVISION
108 – Appeal to the Appellate Authority109 – Application to the Appellate Authority
110 – Appeal to the Appellate Tribunal
111 – Application to the Appellate Tribunal
112 – Production of additional evidence before the Appellate Authority or the Appellate Tribunal
113 – Order of Appellate Authority or Appellate Tribunal
114 – Appeal to the High Court
115 – Demand confirmed by the Court
116 – Disqualification for misconduct of an authorised representative
CHAPTER XIV : TRANSITIONAL PROVISIONS
117 – Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day118 – Declaration to be made under clause (c) of sub-section (11) of section 142
119 – Declaration of stock held by a principal and job-worker
120 – Details of goods sent on approval basis
121 – Recovery of credit wrongly availed
CHAPTER XV : ANTI-PROFITEERING
122 – Constitution of the Authority123 – Constitution of the Standing Committee and Screening Committees
124 – Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
125 – Secretary to the Authority
126 – Power to determine the methodology and procedure
127 – Duties of the Authority
128 – Examination of application by the Standing Committee and Screening Committee
129 – Initiation and conduct of proceedings
130 – Confidentiality of information
131 – Cooperation with other agencies or statutory authorities
132 – Power to summon persons to give evidence and produce documents
133 – Order of the Authority
134 – Decision to be taken by the majority
135 – Compliance by the registered person
136 – Monitoring of the order
137 – Tenure of Authority
CHAPTER XVI : E-WAY RULES
138 – E-way ruleCHAPTER – XVII : INSPECTION, SEARCH AND SEIZURE
139 – Inspection, search and seizure140 – Bond and security for release of seized goods
141 – Procedure in respect of seized goods
CHAPTER – XVIII : DEMANDS AND RECOVERY
142 – Notice and order for demand of amounts payable under the Act143 – Recovery by deduction from any money owed
144 – Recovery by sale of goods under the control of proper officer
145 – Recovery from a third person
146 – Recovery through execution of a decree, etc.
147 – Recovery by sale of movable or immovable property
148 – Prohibition against bidding or purchase by officer
149 – Prohibition against sale on holidays
150 – Assistance by police
151- Attachment of debts and shares, etc.
152 – Attachment of property in custody of courts or Public Officer
153 – Attachment of interest in partnership
154 – Disposal of proceeds of sale of goods and movable or immovable property
155 – Recovery through land revenue authority
156 – Recovery through court
157 – Recovery from surety
158 – Payment of tax and other amounts in instalments
159 – Provisional attachment of property
160 – Recovery from company in liquidation
161 – Continuation of certain recovery proceedings
CHAPTER – XIX : OFFENCES AND PENALTIES
162 – Procedure for compounding of offencesNote:- Copy from Rules. This is bare provisions given in CGST Rules.
