Section 174 - Repeal and saving

Practical example

An excise investigation for a pre-GST period continues after repeal. The saving clause preserves the liability and proceeding if its conditions are met.

Professional alert

Repeal does not wipe out pre-GST liabilities or proceedings preserved by the saving clause.

Linked Rules and current operative controls Rules are read as a consolidated legal layer. Where a rule is legacy or institutionally transitioned, the current status is stated expressly. Rule 45 RULE TEXT / CONSOLIDATED BASE LAYER {'presentation': '45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker: Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: 102 Inserted vide Notf no. 22/2017-CT dt. 17.08.2017 Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.103 (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another104 during a quarter shall be included in FORM GST ITC-04furnished for that period on or before the twenty-fifth day of the month succeeding the said quarteror within such further period as may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.105 (4) Where the inputs or capital goods are not returned to theprincipal within the time stipulated in section 143,it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supplyas referred to in sub-section (3) of section 17- (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b)the value of security shall be taken as one per cent. of the sale value of such security. 103 Inserted vide Notf no. 14/2018-CT dt. 23.03.2018 104 Omitted vide Notf no. 74/2018- CT dt. 31.12.2108 105 Inserted vide Notf no. 54/2017-CT dt. 28.10.2017 TAX INVOICE, CREDIT AND DEBIT NOTES', 'source_url': 'https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter5/ rule45_v1.00.html', 'status': 'official_consolidated_base_with_active_source_control', 'current_control': None, 'legal_cutoff': '2026-06-28'} CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Apply with the current Act, amendment notification, prescribed form and portal implementation.

Rule 55 RULE TEXT / CONSOLIDATED BASE LAYER 55. Transportation of goods without issue of invoice.-(1)For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; 126 Inserted vide Notf no. 74/2018-CT dt. 31.12.2018 127 Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 with effect from 01.09.2019 (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. (5) Where the goods are being transported in a semi knocked down or completely knocked down condition or in batches or lots128- (a) the supplier shall issue the complete invoice before dispatch of the first consignment; (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) the original copy of the invoice shall be sent along with the last consignment. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Delivery challan can replace invoice for job work, non-supply transport, quantity unknown at removal and other notified cases; invoice must follow where supply crystallises. Rule 163 RULE TEXT / CONSOLIDATED BASE LAYER 163. Consent based sharing of information.- The common portal may share prescribed registration, outward-supply, return, e-invoice and e-way bill information with a notified system after obtaining the registered person's consent and, where recipient data is involved, the required recipient consent. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Rule 163 was introduced in 2023 and later aligned with GSTR-1A. Notification 06/2024-Central Tax notified the Public Tech Platform for Frictionless Credit as a recipient system under section 158A.

Rule 122 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 122 (anti-profiteering chapter): Constitution of the Standing Committee and State-level Screening Committee - legacy institutional rule; read with transfer of anti-profiteering functions. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 123 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 123 (anti-profiteering chapter): Constitution of the Authority - legacy architecture, superseded institutionally by notified CCI/GSTAT arrangements. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 124 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 124 (anti-profiteering chapter): Appointment, salary and service conditions - legacy Authority rule. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted.

Rule 125 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 125 (anti-profiteering chapter): Secretary to the Authority - legacy procedural rule. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 126 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 126 (anti-profiteering chapter): Power to determine methodology and procedure - subject to current forum and statutory transition. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 127 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 127 (anti-profiteering chapter): Duties of the Authority - legacy merits functions. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 128 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER

Rule 128 (anti-profiteering chapter): Examination of application by Standing Committee and Screening Committee - no new request accepted from 1 April 2025. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 129 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 129 (anti-profiteering chapter): Initiation and conduct of proceedings - legacy investigation route for pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 130 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 130 (anti-profiteering chapter): Confidentiality - remains relevant to protected information in pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 131 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 131 (anti-profiteering chapter): Cooperation with other agencies or statutory authorities.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 132 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 132 (anti-profiteering chapter): Power to summon persons to give evidence and produce documents. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 133 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 133 (anti-profiteering chapter): Order of the Authority - read with current adjudicating forum for pending matters. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 134 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 134 (anti-profiteering chapter): Decision by majority.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 135 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 135 (anti-profiteering chapter): Compliance by registered person. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 136 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 136 (anti-profiteering chapter): Monitoring by the Authority. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted. Rule 137 - Anti-profiteering status RULE TEXT / CONSOLIDATED BASE LAYER Rule 137 (anti-profiteering chapter): Tenure of Authority - omitted/transitioned through later amendments.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Notification 18/2024-Central Tax empowered the Principal Bench of GSTAT to examine whether ITC or rate-reduction benefit was passed on, effective 1 October 2024. Notification 19/2024-Central Tax fixed 1 April 2025 as the date from which no new request would be accepted.

Notifications, circulars and implementation controls Instrument Date/status Why it matters Notification 48/2017-Central Tax 18 October 2017 Notified specified supplies as deemed exports. Notification 49/2017-Central Tax 18 October 2017 Prescribed evidentiary conditions and refund route for deemed-export supplies. Notification 04/2024-Central Tax read with 08/2024 Effective 15 May 2024 Special procedure for manufacturers of specified commodities under section 148. Circular 208/02/2024-GST 26 June 2024 Operational clarifications for the manufacturing special procedure. Notification 33/2023-Central Tax 31 July 2023 Inserted rule 163 for consent-based sharing under section 158A. Notification 06/2024-Central Tax 22 February 2024 Notified the Public Tech Platform for Frictionless Credit as a consent-based recipient system. Notification 12/2024-Central Tax 10 July 2024 Among other changes, aligned rule 163 data fields with GSTR-1A. Notification 18/2024-Central Tax 30 September 2024; effective 1 October 2024 Empowered the GSTAT Principal Bench to examine anti-profiteering matters under section 171. Notification 19/2024-Central Tax 30 September 2024 Fixed 1 April 2025 as the date from which no new anti-profiteering request would be accepted.