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CGST Rules Repository | Finin2min

CGST Rules Repository

Corrected Rule architecture combining direct official active-page captures, consolidated text, current status and source-gated unresolved records.
PublicationStatus / scope
Rule 1 - Short title and commencementDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 2 - DefinitionsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 3 - Intimation for composition levyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 4 - Effective date for composition levyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 5 - Conditions and restrictions for composition levyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 6 - Validity of composition levyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 7 - Rate of tax of the composition levyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 8 - Rule 8 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 9 - Rule 9 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 9A - Rule 9A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 10 - Rule 10 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 10A - Rule 10A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 10B - Rule 10B - source reconciliation requiredSOURCE_GATED / OPEN
Rule 11 - Rule 11 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 12 - Rule 12 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 13 - Rule 13 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 14 - Rule 14 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 14A - Rule 14A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 15 - Rule 15 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 16 - Rule 16 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 16A - Rule 16A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 17 - Rule 17 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 18 - Rule 18 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 19 - Rule 19 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 20 - Rule 20 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 21 - Rule 21 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 21A - Rule 21A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 22 - Rule 22 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 23 - Rule 23 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 24 - Rule 24 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 25 - Rule 25 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 26 - Rule 26 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 27 - Rule 27 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 28 - Rule 28 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 29 - Rule 29 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 30 - Rule 30 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 31 - Rule 31 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 31A - Rule 31A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 31B - Rule 31B - source reconciliation requiredSOURCE_GATED / OPEN
Rule 31C - Rule 31C - source reconciliation requiredSOURCE_GATED / OPEN
Rule 31D - Rule 31D - source reconciliation requiredSOURCE_GATED / OPEN
Rule 32 - Rule 32 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 33 - Rule 33 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 34 - Rule 34 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 35 - Rule 35 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 36 - Rule 36 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 37 - Rule 37 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 37A - Rule 37A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 38 - Rule 38 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 39 - Rule 39 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 40 - Rule 40 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a businessCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 41A - Rule 41A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 42 - Rule 42 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 43 - Rule 43 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 44 - Rule 44 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 44A - Rule 44A - source reconciliation requiredSOURCE_GATED / OPEN
Rule 45 - Rule 45CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 46 - Tax invoiceDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 46A - Invoice-cum-bill of supplyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 47 - Time limit for issuing tax invoiceDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 47A - Time limit for recipient-issued invoiceDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 48 - Manner of issuing invoiceDIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 49 - Bill of supplyDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 50 - Receipt voucherDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 51 - Refund voucherDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 52 - Payment voucherDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 53 - Revised invoice and credit or debit notesDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 54 - Tax invoice in special casesDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 55 - Transportation of goods without issue of invoiceCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 55A - Invoice or bill of supply to accompany goodsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 56 - Maintenance of accounts by registered personsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 57 - Generation and maintenance of electronic recordsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 58 - Records to be maintained by owner or operator ofDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 59 - Form and manner of furnishing details of outwardDIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 59A - Amendment of details of outward suppliesDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 60 - Form and manner of ascertaining details of inwardDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 61 - Form and manner of furnishing of returnDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 61A - Manner of opting for furnishing quarterly returnDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 62 - Form and manner of submission of statement and returnDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 63 - Return by non-resident taxable personDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 64 - Return by overseas OIDAR and online money-gamingDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 65 - Return by an Input Service DistributorDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 66 - Return by a person required to deduct tax at sourceDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 67 - Statement of supplies through an e-commerce operatorDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 67A - Furnishing nil returns or statements through SMSDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 68 - Notice to non-filers of returnsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 69 - Matching of claim of input tax creditDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 70 - Final acceptance of input tax credit and communicationDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 71 - Communication and rectification of ITC discrepancyDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 72 - Duplicate ITC claimDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 73 - Matching of reduction in output tax liabilityDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 74 - Final acceptance of output-tax reductionDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 75 - Communication and rectification of output-tax reductionDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 76 - Duplicate output-tax reduction claimDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 77 - Refund of interest paid on reclaim of reversalsDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 78 - Matching of e-commerce operator and supplier detailsDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 79 - Communication and rectification of e-commerceDIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 80 - Annual returnDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 81 - Final returnDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 82 - Inward supplies of persons having a Unique IdentityDIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 83 - Provisions relating to a GST practitionerDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 83A - Examination of GST practitionersDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 83B - Surrender of GST practitioner enrolmentDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 84 - Conditions for appearanceDIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 85 - Electronic Liability RegisterCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86 - Electronic Credit LedgerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86A - Conditions of use of amount available in electronic credit ledgerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86B - Restrictions on use of amount available in electronic credit ledgerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 87 - Electronic Cash LedgerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88 - Identification number for each transactionCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88A - Order of utilization of input tax creditCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88B - Manner of calculating interest on delayed payment of taxCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88C - Rule 88CCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88D - Rule 88DCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 89 - Application for refund of tax, interest, penalty, fees or any other amountCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 90 - AcknowledgementCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 91 - Grant of provisional refundCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 92 - Order sanctioning refundCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 93 - Credit of the amount of rejected refund claimCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 94 - Order sanctioning interest on delayed refundsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 95 - Refund of tax to certain personsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 96 - Refund of integrated tax paid on goods or services220exported out of IndiaCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 96A - Export of goods or services under bond or Letter of UndertakingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 96B - Rule 96BCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 96C - Bank account for credit of refundCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 97 - Consumer Welfare FundCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 97A - Manual filing and processingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 98 - Provisional AssessmentCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 99 - Scrutiny of returnsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 100 - Assessment in certain casesCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 101 - AuditCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 102 - Special AuditCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 103 - Qualification and appointment of members of the Authority for Advance RulingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 104 - Form and manner of application to the Authority for Advance RulingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 105 - Certification of copies of advance rulings pronounced by the AuthorityCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 106 - Form and manner of appeal to the Appellate Authority for Advance RulingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate AuthorityCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 107A - Manual filing and processingCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 108 - Appeal to the Appellate AuthorityCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109 - Application to the Appellate AuthorityCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109B - Notice to person and order of revisional authority in case of revisionCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109C - Withdrawal of AppealCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 110 - Appeal to the Appellate TribunalCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 110A - Assignment of appeals to Single Member BenchCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 111 - Application to the Appellate TribunalCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate TribunalCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 113 - Order of Appellate Authority or Appellate TribunalCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 114 - Appeal to the High CourtCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 115 - Demand confirmed by the CourtCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 116 - Disqualification for misconduct of an authorised representativeCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed dayCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 119 - Declaration of stock held by a principal and job-workerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 120 - Details of goods sent on approval basisCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 120A - Revision of declaration in FORM GST TRAN-1CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 121 - Recovery of credit wrongly availedCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 122 - Rule 122 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 123 - Rule 123 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 124 - Rule 124 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 125 - Rule 125 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 126 - Rule 126 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 127 - Rule 127 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 128 - Rule 128 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 129 - Rule 129 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 130 - Rule 130 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 131 - Rule 131 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 132 - Rule 132 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 133 - Rule 133 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 134 - Rule 134 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 135 - Rule 135 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 136 - Rule 136 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 137 - Rule 137 - source reconciliation requiredSOURCE_GATED / OPEN
Rule 138 - Information to be furnished prior to commencement of movement of goods andgeneration of e-way billCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyanceCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138B - Verification of documents and conveyancesCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138C - Inspection and verification of goodsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138D - Facility for uploading information regarding detention of vehicleCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 139 - Inspection, search and seizureCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 140 - Bond and security for release of seized goodsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 141 - Procedure in respect of seized goodsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 142 - Notice and order for demand of amounts payable under the ActCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 142A - Procedure for recovery of dues under existing lawsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 143 - Recovery by deduction from any money owedCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 144 - Recovery by sale of goods under the control of proper officerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 145 - Recovery from a third personCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 146 - Recovery through execution of a decree, etcCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 147 - Recovery by sale of movable or immovable propertyCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 148 - Prohibition against bidding or purchase by officerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 149 - Prohibition against sale on holidaysCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 150 - Assistance by policeCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 151 - Attachment of debts and shares, etcCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 152 - Attachment of property in custody of courts or Public OfficerCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 153 - Attachment of interest in partnershipCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 154 - Disposal of proceeds of sale of goods and movable or immovable propertyCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 155 - Recovery through land revenue authorityCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 156 - Recovery through courtCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 157 - Recovery from suretyCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 158 - Payment of tax and other amounts in instalmentsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 159 - Provisional attachment of propertyCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 160 - Recovery from company in liquidationCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 161 - Continuation of certain recovery proceedingsCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 162 - Compounding of offencesCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 163 - Consent based sharing of informationCONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 164 - Rule 164CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE