Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Central Rules · 2017144 provisions
The enactment
| Long title | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Type | Rules |
| Year | 2017 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 144 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title and Commencement
- Section 2 Definitions
- Section 3 Intimation for composition levy
- Section 4 Effective date for composition levy
- Section 5 Conditions and restrictions for composition levy
- Section 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
- Section 15 09.2017 4 Substituted for the word [sixty] with effect from 17.08.2017 vide Notf no. 22/2017
- Section 16 Suo moto registration
- Section 17 Assignment of Unique Identity Number to certain special entities
- Section 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board
- Section 19 Amendment of registration
- Section 20 Application for cancellation of registration
- Section 21 Registration to be cancelled in certain cases
- Section 22 Cancellation of registration
- Section 23 Revocation of cancellation of registration
- Section 24 Migration of persons registered under the existing law
- Section 25 Physical verification of business premises in certain cases
- Section 26 Method of authentication
- Section 27 Value of supply of goods or services where the consideration is not wholly in money
- Section 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Section 29 Value of supply of goods made or received through an agent
- Section 30 Value of supply of goods or services or both based on cost
- Section 31 Residual method for determination of value of supply of goods or services or both
- Section 32 Determination of value in respect of certain supplies
- Section 33 Value of supply of services in case of pure agent
- Section 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
- Section 36 Documentary requirements and conditions for claiming input tax credit
- Section 37 Reversal of input tax credit in the case of non-payment of consideration
- Section 38 Claim of credit by a banking company or a financial institution
- Section 39 Procedure for distribution of input tax credit by Input Service Distributor
- Section 40 Manner of claiming credit in special circumstances
- Section 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- Section 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- Section 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- Section 44 Manner of reversal of credit under special circumstances
- Section 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Section 46 Tax invoice
- Section 47 Time limit for issuing tax invoice
- Section 48 Manner of issuing invoice
- Section 49 Bill of supply
- Section 50 Receipt voucher
- Section 51 Refund voucher
- Section 52 Payment voucher
- Section 53 Revised tax invoice and credit or debit notes
- Section 54 Tax invoice in special cases
- Section 55 Transportation of goods without issue of invoice
- Section 56 Maintenance of accounts by registered persons
- Section 57 Generation and maintenance of electronic records
- Section 58 Records to be maintained by owner or operator of godown or warehouse and transporters
- Section 59 Form and manner of furnishing details of outward supplies
- Section 60 Form and manner of furnishing details of inward supplies
- Section 61 Form and manner of submission of monthly return
- Section 62 [Form and manner of submission of statement and return]97
- Section 63 Form and manner of submission of return by non-resident taxable person
- Section 64 Form and manner of submission of return by persons providing online information and database access or retrieval services
- Section 65 Form and manner of submission of return by an Input Service Distributor
- Section 66 Form and manner of submission of return by a person required to deduct tax at source
- Section 67 Form and manner of submission of statement of supplies through an ecommerce operator
- Section 68 Notice to non-filers of returns
- Section 69 Matching of claim of input tax credit
- Section 70 Final acceptance of input tax credit and communication thereof
- Section 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
- Section 72 Claim of input tax credit on the same invoice more than once
- Section 73 Matching of claim of reduction in the output tax liability
- Section 74 Final acceptance of reduction in output tax liability and communication thereof
- Section 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
- Section 76 Claim of reduction in output tax liability more than once
- Section 77 Refund of interest paid on reclaim of reversals
- Section 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
- Section 79 Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
- Section 80 Annual return
- Section 81 Final return
- Section 82 Details of inward supplies of persons having Unique Identity Number
- Section 83 Provisions relating to a goods and services tax practitioner
- Section 84 Conditions for purposes of appearance
- Section 85 Electronic Liability Register
- Section 86 Electronic Credit Ledger
- Section 87 Electronic Cash Ledger
- Section 88 Identification number for each transaction
- Section 89 Application for refund of tax, interest, penalty, fees or any other amount
- Section 90 Acknowledgement
- Section 91 Grant of provisional refund
- Section 92 Order sanctioning refund
- Section 93 Credit of the amount of rejected refund claim
- Section 94 Order sanctioning interest on delayed refunds
- Section 95 Refund of tax to certain persons
- Section 96 Refund of integrated tax paid on goods [or services]157 exported out of India
- Section 96A [Export]167 of goods or services under bond or Letter of Undertaking
- Section 98 Provisional Assessment
- Section 99 Scrutiny of returns
- Section 101 Audit
- Section 102 Special Audit
- Section 104 Form and manner of application to the Authority for Advance Ruling
- Section 105 Certification of copies of advance rulings pronounced by the Authority
- Section 106 Form and manner of appeal to the Appellate Authority for Advance Ruling
- Section 107 Certification of copies of the advance rulings pronounced by the Appellate Authority
- Section 108 Appeal to the Appellate Authority
- Section 109 Application to the Appellate Authority
- Section 110 Appeal to the Appellate Tribunal
- Section 111 Application to the Appellate Tribunal
- Section 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
- Section 113 Order of Appellate Authority or Appellate Tribunal
- Section 114 Appeal to the High Court
- Section 115 Demand confirmed by the Court
- Section 116 Disqualification for misconduct of an authorised representative
- Section 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
- Section 118 Declaration to be made under clause (c) of sub-section (11) of section 142
- Section 119 Declaration of stock held by a principal and job-worker
- Section 120 Details of goods sent on approval basis
- Section 121 Recovery of credit wrongly availed
- Section 122 Constitution of the Authority
- Section 123 Constitution of the Standing Committee and Screening Committees
- Section 124 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
- Section 126 Power to determine the methodology and procedure
- Section 127 Duties of the Authority
- Section 128 Examination of application by the Standing Committee and Screening Committee
- Section 129 Initiation and conduct of proceedings
- Section 130 Confidentiality of information
- Section 131 Cooperation with other agencies or statutory authorities
- Section 132 Power to summon persons to give evidence and produce documents
- Section 133 Order of the Authority
- Section 134 Decision to be taken by the majority
- Section 135 Compliance by the registered person
- Section 136 Monitoring of the order
- Section 137 Tenure of Authority
- Section 138 Information to be furnished prior to commencement of movement of goods and generation of eway bill
- Section 138A Documents and devices to be carried by a person-in-charge of a conveyance
- Section 138B Verification of documents and conveyances
- Section 138C Inspection and verification of goods
- Section 138D Facility for uploading information regarding detention of vehicle
- Section 148 Prohibition against bidding or purchase by officer
- Section 149 Postal baggage transported by Department of Posts Page 143 of 155 [138E. Restriction on furnishing of information in PART A of FORM GST EWB-01
- Section 150 Assistance by police
- Section 151 Attachment of debts and shares, etc
- Section 152 Attachment of property in custody of courts or Public Officer
- Section 153 Attachment of interest in partnership
- Section 154 Disposal of proceeds of sale of goods and movable or immovable property
- Section 155 Recovery through land revenue authority
- Section 156 Recovery through court
- Section 157 Recovery from surety
- Section 158 Payment of tax and other amounts in instalments
- Section 159 Provisional attachment of property
- Section 160 Recovery from company in liquidation
- Section 162 Procedure for compounding of offences
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