Current, conditional, omitted, spent and legacy provisions are labelled separately. Official law and transaction facts prevail.
| Vol. | Rule range | Theme | PDF pages |
|---|---|---|---|
| 01 | Rules 1-7 | Commencement, definitions and composition levy | 4-19 |
| 02 | Rules 8-26 | Registration, amendment, cancellation and authentication | 20-68 |
| 03 | Rules 27-35 | Valuation of supply | 69-106 |
| 04 | Rules 36-45 | Input tax credit controls and job work | 107-144 |
| 05 | Rules 46-55A | Tax documents and movement without invoice | 145-171 |
| 06 | Rules 56-58 | Accounts, electronic records, warehouses and transporters | 172-194 |
| 07 | Rules 59-61A | Outward supplies, inward statements, GSTR-3B and QRMP | 195-224 |
| 08 | Rules 62-84 | Special returns, annual compliance and GST practitioners | 225-268 |
| 09 | Rules 85-97A | Payment, electronic ledgers and refunds | 269-348 |
| 10 | Rules 98-121 | Assessment, audit, advance ruling, appeals and transition | 349-485 |
| 11 | Rules 122-164 | E-way bill, enforcement, recovery and miscellaneous provisions | 486-681 |
Professional boundary
This material is for education, research and professional reference. Verify the current Gazette, applicable Act and Rules, State or UT counterpart, portal implementation, judicial law and transaction facts before reliance.