Application of Central Goods and Services Tax Rules

Short title and Commencement

Definitions

The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services

The supply of services attributable to different States or Union territories

The supply of services attributable to different States or Union territories, under sub-section (7) of Section 12 of the said Act

The supply of services attributable to different States or Union territories, under sub-section (11) of Section 12 of the said Act

The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act

The proportion of value attributable to different States or Union territories, under sub-section (7) of Section 13 of the said Act

The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act

Intimation for composition levy

Effective date for composition levy

Conditions and restrictions for composition levy

Validity of composition levy

Rate of tax of the composition levy

Application for registration

Verification of the application and approval

Issue of registration certificate

Separate registration for multiple places of business within a State or a Union territory

Grant of registration to persons required to deduct tax at source or to collect tax at source

Grant of registration to non-resident taxable person

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

Extension in period of operation by casual taxable person and non-resident taxable person

Suomoto registration

Assignment of Unique Identity Number to certain special entities

Amendment of registration

Application for cancellation of registration

Registration to be cancelled in certain cases

Cancellation of registration

Migration of persons registered under the existing law

Revocation of cancellation of registration

Physical verification of business premises in certain cases

Method of authentication

Display of registration certificate and Goods and Services Tax Identification Number on the name board.

Value of supply of goods or services where the consideration is not wholly in money

Value of supply of goods or services or both between distinct or related persons, other than through an agent

Value of supply of goods made or received through an agent

Value of supply of goods or services or both based on cost

Residual method for determination of value of supply of goods or services or both

Determination of value in respect of certain supplies

Value of supply of services in case of pure agent

Rate of exchange of currency, other than Indian rupees, for determination of value

Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Documentary requirements and conditions for claiming input tax credit

Reversal of input tax credit in the case of non-payment of consideration

Claim of credit by a banking company or a financial institution

Procedure for distribution of input tax credit by Input Service Distributor

Manner of claiming credit in special circumstances

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Manner of reversal of credit under special circumstances

Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Tax invoice

Time limit for issuing tax invoice

Manner of issuing invoice

Bill of supply

Refund voucher

Receipt voucher

Payment voucher

Revised tax invoice and credit or debit notes

Tax invoice in special cases

Transportation of goods without issue of invoice

Maintenance of accounts by registered persons

Generation and maintenance of electronic records

Records to be maintained by owner or operator of godown or warehouse and transporters

Form and manner of furnishing details of outward supplies

Form and manner of ascertaining details of inward supplies

Form and manner of furnishing of return

Form and manner of submission of return by non-resident taxable person

Form and manner of submission of statement and return

Form and manner of submission of return by persons providing online information and database access or retrieval services

Form and manner of submission of return by an Input Service Distributor.

Form and manner of submission of return by a person required to deduct tax at source

Form and manner of submission of statement of supplies through an e-commerce operator

Notice to non-filers of returns

Matching of claim of input tax credit

Final acceptance of input tax credit and communication thereof

Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Claim of input tax credit on the same invoice more than once

Matching of claim of reduction in the output tax liability

Final acceptance of reduction in output tax liability and communication thereof

Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Claim of reduction in output tax liability more than once

Refund of interest paid on reclaim of reversals

Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

Annual return

Final return

Details of inward supplies of persons having Unique Identity Number

Provisions relating to a goods and services tax practitioner

Conditions for purposes of appearance

Electronic Liability Register

Electronic Credit Ledger

Electronic Cash Ledger

Identification number for each transaction

Application for refund of tax, interest, penalty, fees or any other amount

Acknowledgement

Grant of provisional refund

Credit of the amount of rejected refund claim

Order sanctioning refund

Order sanctioning interest on delayed refunds

Refund of tax to certain persons

Refund of integrated tax paid on goods 1[or services] exported out of India

Consumer Welfare Fund

Provisional Assessment

Scrutiny of returns

Assessment in certain cases

Audit

Special Audit

Qualification and appointment of members of the Authority for Advance Ruling

Form and manner of application to the Authority for Advance Ruling

Certification of copies of advance rulings pronounced by the Authority

Form and manner of appeal to the Appellate Authority for Advance Ruling

Certification of copies of the advance rulings pronounced by the Appellate Authority

Appeal to the Appellate Authority

Application to the Appellate Authority

Appeal to the Appellate Tribunal

Application to the Appellate Tribunal

Production of additional evidence before the Appellate Authority or the Appellate Tribunal

Demand confirmed by the Court

Order of Appellate Authority or Appellate Tribunal

Appeal to the High Court

Disqualification for misconduct of an authorised representative

Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

Declaration to be made under clause (c) of sub-section (11) of section 142

Declaration of stock held by a principal and job-worker

Details of goods sent on approval basis

Recovery of credit wrongly availed

Constitution of the Authority

Constitution of the Standing Committee and Screening Committees

Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

Secretary to the Authority

Power to determine the methodology and procedure

Duties of the Authority

Examination of application by the Standing Committee and Screening Committee

Initiation and conduct of proceedings

Confidentiality of information

Cooperation with other agencies or statutory authorities

Power to summon persons to give evidence and produce documents

Order of the Authority

Decision to be taken by the majority

Compliance by the registered person

Monitoring of the order

Tenure of Authority

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Inspection, search and seizure

Bond and security for release of seized goods

Procedure in respect of seized goods

Notice and order for demand of amounts payable under the Act

Recovery by deduction from any money owed

Recovery by sale of goods under the control of proper officer

Recovery from a third person

Recovery through execution of a decree, etc.

Recovery by sale of movable or immovable property

Prohibition against bidding or purchase by officer

Prohibition against sale on holidays

Assistance by police

Attachment of debts and shares, etc

Attachment of property in custody of courts or Public Officer

Attachment of interest in partnership

Disposal of proceeds of sale of goods and movable or immovable property

Recovery through land revenue authority

Recovery through court

Recovery from surety

Disposal of proceeds of sale of goods and movable or immovable property

Recovery through land revenue authority

Recovery through court

Recovery from surety

Payment of tax and other amounts in instalments

Provisional attachment of property

Recovery from company in liquidation

Continuation of certain recovery proceedings

Procedure for compounding of offences