Repository module — Complete Rule legal-state register

The register now covers 207 Rule pages, including Rules 138E and 138F that were missing from the earlier local inventory. A Rule can be legally current while its Finin2min exact-text reproduction remains held; those are deliberately labelled and kept noindex.

CURRENT CONTROLLED: 108SOURCE IDENTIFIED TEXT RELEASE PENDING: 44OMITTED HISTORICAL: 20TRANSITIONAL ANTI PROFITEERING: 11OMITTED 2022-12-01: 5TRANSITIONAL: 4CURRENT AMENDED 2025-09-22: 3ACTIVE FROM 2025-11-01: 2CURRENT SOURCE LOCATED: 2ENACTED NOT OPERATIVE: 1ACTIVE FROM 2026-02-01: 1CURRENT AMENDED: 1HOLD EXACT TEXT SECOND SOURCE: 1CURRENT AMENDED 2025-10-01: 1ACTIVE FROM 2025-09-22: 1ACTIVE: 1ACTIVE STATE TRIGGERED: 1

Finin2min rule: current status, exact text and commencement are separate controls. A source-gated page is never promoted merely because a Rule number exists.

Rule	Subject	Legal / release state	Local text position
Rule 1	Short title and commencement	OMITTED HISTORICAL	Released local text/control
Rule 2	Definitions	CURRENT CONTROLLED	Released local text/control
Rule 3	Intimation for composition levy	CURRENT CONTROLLED	Released local text/control
Rule 4	Effective date for composition levy	CURRENT CONTROLLED	Released local text/control
Rule 5	Conditions and restrictions for composition levy	CURRENT CONTROLLED	Released local text/control
Rule 6	Validity of composition levy	CURRENT CONTROLLED	Released local text/control
Rule 7	Rate of tax of the composition levy	CURRENT CONTROLLED	Released local text/control
Rule 8	Application for registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 9	Verification of the application and approval	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 9A	Grant of registration electronically	ACTIVE FROM 2025-11-01	Exact-text hold
Rule 10	Issue of registration certificate	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 10A	Furnishing of Bank Account Details	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 10B	Aadhaar authentication for registered person	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 11	Separate registration for multiple places of business within a State or a Union territory	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 12	Grant of registration to persons required to deduct tax at source or to collect tax at source	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 13	Grant of registration to non-resident taxable person	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 14	Grant of registration to persons supplying specified online services from outside India	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 14A	Option for taxpayers having monthly output tax liability below threshold limit	ACTIVE FROM 2025-11-01	Exact-text hold
Rule 15	Extension in period of operation by casual taxable person and non-resident taxable person	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 16	Suo moto registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 16A	Grant of temporary identification number	ENACTED NOT OPERATIVE	Exact-text hold
Rule 17	Assignment of Unique Identity Number to certain special entities	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 18	Display of registration certificate and GSTIN on the name board	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 19	Amendment of registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 20	Application for cancellation of registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 21	Registration to be cancelled in certain cases	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 21A	Suspension of registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 22	Cancellation of registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 23	Revocation of cancellation of registration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 24	Migration of persons registered under the existing law	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 25	Physical verification of place of business in certain cases	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 26	Method of authentication	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 27	Value of supply where consideration is not wholly in money	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 28	Value of supply between distinct or related persons, other than through an agent	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 29	Value of supply of goods made or received through an agent	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 30	Value of supply based on cost	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 31	Residual method for determination of value of supply	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 31A	Value of supply in case of lottery, betting, gambling and horse racing	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 31B	Value of supply in case of online gaming including online money gaming	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 31C	Value of supply of actionable claims in case of casino	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 31D	Value of supply of goods on basis of retail sale price	ACTIVE FROM 2026-02-01	Exact-text hold
Rule 32	Determination of value in respect of certain supplies	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 33	Value of supply of services in case of pure agent	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 34	Rate of exchange of currency, other than Indian rupees, for determination of value	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 35	Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 36	Documentary requirements and conditions for claiming input tax credit	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 37	Reversal of input tax credit in the case of non-payment of consideration	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 37A	Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 38	Claim of credit by a banking company or a financial institution	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 39	Procedure for distribution of input tax credit by Input Service Distributor	CURRENT AMENDED	Exact-text hold
Rule 40	Manner of claiming credit in special circumstances	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 41	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business	CURRENT CONTROLLED	Released local text/control
Rule 41A	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 42	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 43	Manner of determination of input tax credit in respect of capital goods and reversal thereof	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 44	Manner of reversal of credit under special circumstances	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 44A	Manner of reversal of credit of Additional duty of Customs in respect of gold dore bar	SOURCE IDENTIFIED TEXT RELEASE PENDING	Exact-text hold
Rule 45	Rule 45	OMITTED HISTORICAL	Released local text/control
Rule 46	Tax invoice	OMITTED HISTORICAL	Released local text/control
Rule 46A	Invoice-cum-bill of supply	CURRENT CONTROLLED	Released local text/control
Rule 47	Time limit for issuing tax invoice	CURRENT CONTROLLED	Released local text/control
Rule 47A	Time limit for recipient-issued invoice	CURRENT CONTROLLED	Released local text/control
Rule 48	Manner of issuing invoice	CURRENT SOURCE LOCATED	Released local text/control
Rule 49	Bill of supply	CURRENT CONTROLLED	Released local text/control
Rule 50	Receipt voucher	CURRENT CONTROLLED	Released local text/control
Rule 51	Refund voucher	CURRENT CONTROLLED	Released local text/control
Rule 52	Payment voucher	CURRENT CONTROLLED	Released local text/control
Rule 53	Revised invoice and credit or debit notes	OMITTED HISTORICAL	Released local text/control
Rule 54	Tax invoice in special cases	CURRENT CONTROLLED	Released local text/control
Rule 55	Transportation of goods without issue of invoice	CURRENT CONTROLLED	Released local text/control
Rule 55A	Invoice or bill of supply to accompany goods	CURRENT CONTROLLED	Released local text/control
Rule 56	Maintenance of accounts by registered persons	CURRENT CONTROLLED	Released local text/control
Rule 57	Generation and maintenance of electronic records	CURRENT CONTROLLED	Released local text/control
Rule 58	Records to be maintained by owner or operator of	CURRENT CONTROLLED	Released local text/control
Rule 59	Form and manner of furnishing details of outward supplies	CURRENT SOURCE LOCATED	Released local text/control
Rule 59A	Amendment of details of outward supplies	CURRENT CONTROLLED	Released local text/control
Rule 60	Form and manner of ascertaining details of inward	CURRENT CONTROLLED	Released local text/control
Rule 61	Form and manner of furnishing of return	CURRENT CONTROLLED	Released local text/control
Rule 61A	Manner of opting for furnishing quarterly return	CURRENT CONTROLLED	Released local text/control
Rule 62	Form and manner of submission of statement and return	CURRENT CONTROLLED	Released local text/control
Rule 63	Return by non-resident taxable person	CURRENT CONTROLLED	Released local text/control
Rule 64	Return by overseas OIDAR and online money-gaming	CURRENT CONTROLLED	Released local text/control
Rule 65	Return by an Input Service Distributor	CURRENT CONTROLLED	Released local text/control
Rule 66	Return by a person required to deduct tax at source	CURRENT CONTROLLED	Released local text/control
Rule 67	Statement of supplies through an e-commerce operator	CURRENT CONTROLLED	Released local text/control
Rule 67A	Furnishing nil returns or statements through SMS	CURRENT CONTROLLED	Released local text/control
Rule 68	Notice to non-filers of returns	CURRENT CONTROLLED	Released local text/control
Rule 69	Matching of claim of input tax credit	OMITTED HISTORICAL	Released local text/control
Rule 70	Final acceptance of input tax credit and communication	OMITTED HISTORICAL	Released local text/control
Rule 71	Communication and rectification of ITC discrepancy	OMITTED HISTORICAL	Released local text/control
Rule 72	Duplicate ITC claim	OMITTED HISTORICAL	Released local text/control
Rule 73	Matching of reduction in output tax liability	OMITTED HISTORICAL	Released local text/control
Rule 74	Final acceptance of output-tax reduction	OMITTED HISTORICAL	Released local text/control
Rule 75	Communication and rectification of output-tax reduction	OMITTED HISTORICAL	Released local text/control
Rule 76	Duplicate output-tax reduction claim	OMITTED HISTORICAL	Released local text/control
Rule 77	Refund of interest paid on reclaim of reversals	OMITTED HISTORICAL	Released local text/control
Rule 78	Matching of e-commerce operator and supplier details	CURRENT CONTROLLED	Released local text/control
Rule 79	Communication and rectification of e-commerce	OMITTED HISTORICAL	Released local text/control
Rule 80	Annual return	CURRENT CONTROLLED	Released local text/control
Rule 81	Final return	CURRENT CONTROLLED	Released local text/control
Rule 82	Details of inward supplies of persons having a Unique Identity Number	HOLD EXACT TEXT SECOND SOURCE	Released local text/control
Rule 83	Provisions relating to a GST practitioner	CURRENT CONTROLLED	Released local text/control
Rule 83A	Examination of GST practitioners	CURRENT CONTROLLED	Released local text/control
Rule 83B	Surrender of GST practitioner enrolment	CURRENT CONTROLLED	Released local text/control
Rule 84	Conditions for appearance	CURRENT CONTROLLED	Released local text/control
Rule 85	Electronic Liability Register	CURRENT CONTROLLED	Released local text/control
Rule 86	Electronic Credit Ledger	CURRENT CONTROLLED	Released local text/control
Rule 86A	Conditions of use of amount available in electronic credit ledger	CURRENT CONTROLLED	Released local text/control
Rule 86B	Restrictions on use of amount available in electronic credit ledger	OMITTED HISTORICAL	Released local text/control
Rule 87	Electronic Cash Ledger	CURRENT CONTROLLED	Released local text/control
Rule 88	Identification number for each transaction	CURRENT CONTROLLED	Released local text/control
Rule 88A	Order of utilization of input tax credit	CURRENT CONTROLLED	Released local text/control
Rule 88B	Manner of calculating interest on delayed payment of tax	CURRENT CONTROLLED	Released local text/control
Rule 88C	Rule 88C	CURRENT CONTROLLED	Released local text/control
Rule 88D	Rule 88D	CURRENT CONTROLLED	Released local text/control
Rule 89	Application for refund of tax, interest, penalty, fees or any other amount	OMITTED HISTORICAL	Released local text/control
Rule 90	Acknowledgement	CURRENT CONTROLLED	Released local text/control
Rule 91	Grant of provisional refund	CURRENT AMENDED 2025-10-01	Released local text/control
Rule 92	Order sanctioning refund	CURRENT CONTROLLED	Released local text/control
Rule 93	Credit of the amount of rejected refund claim	CURRENT CONTROLLED	Released local text/control
Rule 94	Order sanctioning interest on delayed refunds	CURRENT CONTROLLED	Released local text/control
Rule 95	Refund of tax to certain persons	OMITTED HISTORICAL	Released local text/control
Rule 96	Refund of integrated tax paid on goods or services220exported out of India	OMITTED HISTORICAL	Released local text/control
Rule 96A	Export of goods or services under bond or Letter of Undertaking	CURRENT CONTROLLED	Released local text/control
Rule 96B	Rule 96B	CURRENT CONTROLLED	Released local text/control
Rule 96C	Bank account for credit of refund	OMITTED HISTORICAL	Released local text/control
Rule 97	Consumer Welfare Fund	CURRENT CONTROLLED	Released local text/control
Rule 97A	Manual filing and processing	CURRENT CONTROLLED	Released local text/control
Rule 98	Provisional Assessment	CURRENT CONTROLLED	Released local text/control
Rule 99	Scrutiny of returns	CURRENT CONTROLLED	Released local text/control
Rule 100	Assessment in certain cases	CURRENT CONTROLLED	Released local text/control
Rule 101	Audit	CURRENT CONTROLLED	Released local text/control
Rule 102	Special Audit	CURRENT CONTROLLED	Released local text/control
Rule 103	Qualification and appointment of members of the Authority for Advance Ruling	CURRENT CONTROLLED	Released local text/control
Rule 104	Form and manner of application to the Authority for Advance Ruling	CURRENT CONTROLLED	Released local text/control
Rule 105	Certification of copies of advance rulings pronounced by the Authority	CURRENT CONTROLLED	Released local text/control
Rule 106	Form and manner of appeal to the Appellate Authority for Advance Ruling	CURRENT CONTROLLED	Released local text/control
Rule 107	Certification of copies of the advance rulings pronounced by the Appellate Authority	CURRENT CONTROLLED	Released local text/control
Rule 107A	Manual filing and processing	CURRENT CONTROLLED	Released local text/control
Rule 108	Appeal to the Appellate Authority	CURRENT CONTROLLED	Released local text/control
Rule 109	Application to the Appellate Authority	CURRENT CONTROLLED	Released local text/control
Rule 109B	Notice to person and order of revisional authority in case of revision	CURRENT CONTROLLED	Released local text/control
Rule 109C	Withdrawal of Appeal	CURRENT CONTROLLED	Released local text/control
Rule 110	Appeal to the Appellate Tribunal	CURRENT AMENDED 2025-09-22	Released local text/control
Rule 110A	Assignment of appeals to Single Member Bench	ACTIVE FROM 2025-09-22	Released local text/control
Rule 111	Application to the Appellate Tribunal	CURRENT AMENDED 2025-09-22	Released local text/control
Rule 112	Production of additional evidence before the Appellate Authority or the Appellate Tribunal	CURRENT CONTROLLED	Released local text/control
Rule 113	Order of Appellate Authority or Appellate Tribunal	CURRENT AMENDED 2025-09-22	Released local text/control
Rule 114	Appeal to the High Court	CURRENT CONTROLLED	Released local text/control
Rule 115	Demand confirmed by the Court	CURRENT CONTROLLED	Released local text/control
Rule 116	Disqualification for misconduct of an authorised representative	CURRENT CONTROLLED	Released local text/control
Rule 117	Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day	TRANSITIONAL	Released local text/control
Rule 118	Declaration to be made under clause (c) of sub-section (11) of section 142	TRANSITIONAL	Released local text/control
Rule 119	Declaration of stock held by a principal and job-worker	TRANSITIONAL	Released local text/control
Rule 120	Details of goods sent on approval basis	CURRENT CONTROLLED	Released local text/control
Rule 120A	Revision of declaration in FORM GST TRAN-1	TRANSITIONAL	Released local text/control
Rule 121	Recovery of credit wrongly availed	CURRENT CONTROLLED	Released local text/control
Rule 122	Constitution of the Authority	OMITTED 2022-12-01	Exact-text hold
Rule 123	Constitution of the Standing Committee and Screening Committees	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 124	Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority	OMITTED 2022-12-01	Exact-text hold
Rule 125	Secretary to the Authority	OMITTED 2022-12-01	Exact-text hold
Rule 126	Power to determine the methodology and procedure	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 127	Functions of the Authority	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 128	Examination of application by the Standing Committee and Screening Committee	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 129	Initiation and conduct of proceedings	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 130	Confidentiality of information	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 131	Cooperation with other agencies or statutory authorities	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 132	Power to summon persons to give evidence and produce documents	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 133	Order of the Authority	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 134	Decision to be taken by the majority	OMITTED 2022-12-01	Exact-text hold
Rule 135	Compliance by the registered person	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 136	Monitoring of the order	TRANSITIONAL ANTI PROFITEERING	Exact-text hold
Rule 137	Tenure of Authority	OMITTED 2022-12-01	Exact-text hold
Rule 138	Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill	CURRENT CONTROLLED	Released local text/control
Rule 138A	Documents and devices to be carried by a person-in-charge of a conveyance	CURRENT CONTROLLED	Released local text/control
Rule 138B	Verification of documents and conveyances	CURRENT CONTROLLED	Released local text/control
Rule 138C	Inspection and verification of goods	CURRENT CONTROLLED	Released local text/control
Rule 138D	Facility for uploading information regarding detention of vehicle	CURRENT CONTROLLED	Released local text/control
Rule 138E	Restriction on furnishing information in Part A of FORM GST EWB-01	ACTIVE	Exact-text hold
Rule 138F	Information for intra-State movement of gold, precious stones, etc. and generation of e-way bills	ACTIVE STATE TRIGGERED	Exact-text hold
Rule 139	Inspection, search and seizure	CURRENT CONTROLLED	Released local text/control
Rule 140	Bond and security for release of seized goods	CURRENT CONTROLLED	Released local text/control
Rule 141	Procedure in respect of seized goods	CURRENT CONTROLLED	Released local text/control
Rule 142	Notice and order for demand of amounts payable under the Act	CURRENT CONTROLLED	Released local text/control
Rule 142A	Procedure for recovery of dues under existing laws	CURRENT CONTROLLED	Released local text/control
Rule 143	Recovery by deduction from any money owed	CURRENT CONTROLLED	Released local text/control
Rule 144	Recovery by sale of goods under the control of proper officer	CURRENT CONTROLLED	Released local text/control
Rule 145	Recovery from a third person	CURRENT CONTROLLED	Released local text/control
Rule 146	Recovery through execution of a decree, etc	CURRENT CONTROLLED	Released local text/control
Rule 147	Recovery by sale of movable or immovable property	CURRENT CONTROLLED	Released local text/control
Rule 148	Prohibition against bidding or purchase by officer	CURRENT CONTROLLED	Released local text/control
Rule 149	Prohibition against sale on holidays	CURRENT CONTROLLED	Released local text/control
Rule 150	Assistance by police	CURRENT CONTROLLED	Released local text/control
Rule 151	Attachment of debts and shares, etc	CURRENT CONTROLLED	Released local text/control
Rule 152	Attachment of property in custody of courts or Public Officer	CURRENT CONTROLLED	Released local text/control
Rule 153	Attachment of interest in partnership	CURRENT CONTROLLED	Released local text/control
Rule 154	Disposal of proceeds of sale of goods and movable or immovable property	CURRENT CONTROLLED	Released local text/control
Rule 155	Recovery through land revenue authority	CURRENT CONTROLLED	Released local text/control
Rule 156	Recovery through court	CURRENT CONTROLLED	Released local text/control
Rule 157	Recovery from surety	CURRENT CONTROLLED	Released local text/control
Rule 158	Payment of tax and other amounts in instalments	CURRENT CONTROLLED	Released local text/control
Rule 159	Provisional attachment of property	CURRENT CONTROLLED	Released local text/control
Rule 160	Recovery from company in liquidation	CURRENT CONTROLLED	Released local text/control
Rule 161	Continuation of certain recovery proceedings	CURRENT CONTROLLED	Released local text/control
Rule 162	Compounding of offences	CURRENT CONTROLLED	Released local text/control
Rule 163	Consent based sharing of information	OMITTED HISTORICAL	Released local text/control
Rule 164	Rule 164	CURRENT CONTROLLED	Released local text/control

CGST Rules Repository

revised Rule architecture combining direct official active-page captures, consolidated text, current status and source-gated unresolved records.

Publication	Status / scope
Rule 1 - Short title and commencement	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 2 - Definitions	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 3 - Intimation for composition levy	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 4 - Effective date for composition levy	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 5 - Conditions and restrictions for composition levy	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 6 - Validity of composition levy	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 7 - Rate of tax of the composition levy	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 8 - Rule 8 - source reconciliation required	SOURCE_GATED / OPEN
Rule 9 - Rule 9 - source reconciliation required	SOURCE_GATED / OPEN
Rule 9A - Rule 9A - source reconciliation required	SOURCE_GATED / OPEN
Rule 10 - Rule 10 - source reconciliation required	SOURCE_GATED / OPEN
Rule 10A - Rule 10A - source reconciliation required	SOURCE_GATED / OPEN
Rule 10B - Rule 10B - source reconciliation required	SOURCE_GATED / OPEN
Rule 11 - Rule 11 - source reconciliation required	SOURCE_GATED / OPEN
Rule 12 - Rule 12 - source reconciliation required	SOURCE_GATED / OPEN
Rule 13 - Rule 13 - source reconciliation required	SOURCE_GATED / OPEN
Rule 14 - Rule 14 - source reconciliation required	SOURCE_GATED / OPEN
Rule 14A - Rule 14A - source reconciliation required	SOURCE_GATED / OPEN
Rule 15 - Rule 15 - source reconciliation required	SOURCE_GATED / OPEN
Rule 16 - Rule 16 - source reconciliation required	SOURCE_GATED / OPEN
Rule 16A - Rule 16A - source reconciliation required	SOURCE_GATED / OPEN
Rule 17 - Rule 17 - source reconciliation required	SOURCE_GATED / OPEN
Rule 18 - Rule 18 - source reconciliation required	SOURCE_GATED / OPEN
Rule 19 - Rule 19 - source reconciliation required	SOURCE_GATED / OPEN
Rule 20 - Rule 20 - source reconciliation required	SOURCE_GATED / OPEN
Rule 21 - Rule 21 - source reconciliation required	SOURCE_GATED / OPEN
Rule 21A - Rule 21A - source reconciliation required	SOURCE_GATED / OPEN
Rule 22 - Rule 22 - source reconciliation required	SOURCE_GATED / OPEN
Rule 23 - Rule 23 - source reconciliation required	SOURCE_GATED / OPEN
Rule 24 - Rule 24 - source reconciliation required	SOURCE_GATED / OPEN
Rule 25 - Rule 25 - source reconciliation required	SOURCE_GATED / OPEN
Rule 26 - Rule 26 - source reconciliation required	SOURCE_GATED / OPEN
Rule 27 - Rule 27 - source reconciliation required	SOURCE_GATED / OPEN
Rule 28 - Rule 28 - source reconciliation required	SOURCE_GATED / OPEN
Rule 29 - Rule 29 - source reconciliation required	SOURCE_GATED / OPEN
Rule 30 - Rule 30 - source reconciliation required	SOURCE_GATED / OPEN
Rule 31 - Rule 31 - source reconciliation required	SOURCE_GATED / OPEN
Rule 31A - Rule 31A - source reconciliation required	SOURCE_GATED / OPEN
Rule 31B - Rule 31B - source reconciliation required	SOURCE_GATED / OPEN
Rule 31C - Rule 31C - source reconciliation required	SOURCE_GATED / OPEN
Rule 31D - Rule 31D - source reconciliation required	SOURCE_GATED / OPEN
Rule 32 - Rule 32 - source reconciliation required	SOURCE_GATED / OPEN
Rule 33 - Rule 33 - source reconciliation required	SOURCE_GATED / OPEN
Rule 34 - Rule 34 - source reconciliation required	SOURCE_GATED / OPEN
Rule 35 - Rule 35 - source reconciliation required	SOURCE_GATED / OPEN
Rule 36 - Rule 36 - source reconciliation required	SOURCE_GATED / OPEN
Rule 37 - Rule 37 - source reconciliation required	SOURCE_GATED / OPEN
Rule 37A - Rule 37A - source reconciliation required	SOURCE_GATED / OPEN
Rule 38 - Rule 38 - source reconciliation required	SOURCE_GATED / OPEN
Rule 39 - Rule 39 - source reconciliation required	SOURCE_GATED / OPEN
Rule 40 - Rule 40 - source reconciliation required	SOURCE_GATED / OPEN
Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 41A - Rule 41A - source reconciliation required	SOURCE_GATED / OPEN
Rule 42 - Rule 42 - source reconciliation required	SOURCE_GATED / OPEN
Rule 43 - Rule 43 - source reconciliation required	SOURCE_GATED / OPEN
Rule 44 - Rule 44 - source reconciliation required	SOURCE_GATED / OPEN
Rule 44A - Rule 44A - source reconciliation required	SOURCE_GATED / OPEN
Rule 45 - Rule 45	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 46 - Tax invoice	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 46A - Invoice-cum-bill of supply	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 47 - Time limit for issuing tax invoice	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 47A - Time limit for recipient-issued invoice	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 48 - Manner of issuing invoice	DIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 49 - Bill of supply	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 50 - Receipt voucher	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 51 - Refund voucher	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 52 - Payment voucher	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 53 - Revised invoice and credit or debit notes	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 54 - Tax invoice in special cases	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 55 - Transportation of goods without issue of invoice	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 55A - Invoice or bill of supply to accompany goods	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 56 - Maintenance of accounts by registered persons	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 57 - Generation and maintenance of electronic records	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 58 - Records to be maintained by owner or operator of	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 59 - Form and manner of furnishing details of outward	DIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 59A - Amendment of details of outward supplies	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 60 - Form and manner of ascertaining details of inward	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 61 - Form and manner of furnishing of return	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 61A - Manner of opting for furnishing quarterly return	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 62 - Form and manner of submission of statement and return	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 63 - Return by non-resident taxable person	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 64 - Return by overseas OIDAR and online money-gaming	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 65 - Return by an Input Service Distributor	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 66 - Return by a person required to deduct tax at source	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 67 - Statement of supplies through an e-commerce operator	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 67A - Furnishing nil returns or statements through SMS	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 68 - Notice to non-filers of returns	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 69 - Matching of claim of input tax credit	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 70 - Final acceptance of input tax credit and communication	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 71 - Communication and rectification of ITC discrepancy	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 72 - Duplicate ITC claim	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 73 - Matching of reduction in output tax liability	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 74 - Final acceptance of output-tax reduction	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 75 - Communication and rectification of output-tax reduction	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 76 - Duplicate output-tax reduction claim	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 77 - Refund of interest paid on reclaim of reversals	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 78 - Matching of e-commerce operator and supplier details	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 79 - Communication and rectification of e-commerce	DIRECT_OFFICIAL_RULE_PAGE / OMITTED
Rule 80 - Annual return	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 81 - Final return	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 82 - Inward supplies of persons having a Unique Identity	DIRECT_OFFICIAL_RULE_PAGE / HOLD
Rule 83 - Provisions relating to a GST practitioner	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 83A - Examination of GST practitioners	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 83B - Surrender of GST practitioner enrolment	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 84 - Conditions for appearance	DIRECT_OFFICIAL_RULE_PAGE / ACTIVE
Rule 85 - Electronic Liability Register	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86 - Electronic Credit Ledger	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86A - Conditions of use of amount available in electronic credit ledger	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 86B - Restrictions on use of amount available in electronic credit ledger	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 87 - Electronic Cash Ledger	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88 - Identification number for each transaction	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88A - Order of utilization of input tax credit	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88B - Manner of calculating interest on delayed payment of tax	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88C - Rule 88C	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 88D - Rule 88D	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 90 - Acknowledgement	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 91 - Grant of provisional refund	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 92 - Order sanctioning refund	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 93 - Credit of the amount of rejected refund claim	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 94 - Order sanctioning interest on delayed refunds	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 95 - Refund of tax to certain persons	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 96 - Refund of integrated tax paid on goods or services220exported out of India	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 96A - Export of goods or services under bond or Letter of Undertaking	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 96B - Rule 96B	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 96C - Bank account for credit of refund	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 97 - Consumer Welfare Fund	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 97A - Manual filing and processing	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 98 - Provisional Assessment	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 99 - Scrutiny of returns	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 100 - Assessment in certain cases	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 101 - Audit	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 102 - Special Audit	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 104 - Form and manner of application to the Authority for Advance Ruling	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 105 - Certification of copies of advance rulings pronounced by the Authority	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 106 - Form and manner of appeal to the Appellate Authority for Advance Ruling	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 107A - Manual filing and processing	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 108 - Appeal to the Appellate Authority	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109 - Application to the Appellate Authority	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109B - Notice to person and order of revisional authority in case of revision	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 109C - Withdrawal of Appeal	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 110 - Appeal to the Appellate Tribunal	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 110A - Assignment of appeals to Single Member Bench	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 111 - Application to the Appellate Tribunal	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate Tribunal	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 113 - Order of Appellate Authority or Appellate Tribunal	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 114 - Appeal to the High Court	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 115 - Demand confirmed by the Court	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 116 - Disqualification for misconduct of an authorised representative	CONSOLIDATED_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 day	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 119 - Declaration of stock held by a principal and job-worker	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 120 - Details of goods sent on approval basis	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 120A - Revision of declaration in FORM GST TRAN-1	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / TRANSITIONAL
Rule 121 - Recovery of credit wrongly availed	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 122 - Rule 122 - source reconciliation required	SOURCE_GATED / OPEN
Rule 123 - Rule 123 - source reconciliation required	SOURCE_GATED / OPEN
Rule 124 - Rule 124 - source reconciliation required	SOURCE_GATED / OPEN
Rule 125 - Rule 125 - source reconciliation required	SOURCE_GATED / OPEN
Rule 126 - Rule 126 - source reconciliation required	SOURCE_GATED / OPEN
Rule 127 - Rule 127 - source reconciliation required	SOURCE_GATED / OPEN
Rule 128 - Rule 128 - source reconciliation required	SOURCE_GATED / OPEN
Rule 129 - Rule 129 - source reconciliation required	SOURCE_GATED / OPEN
Rule 130 - Rule 130 - source reconciliation required	SOURCE_GATED / OPEN
Rule 131 - Rule 131 - source reconciliation required	SOURCE_GATED / OPEN
Rule 132 - Rule 132 - source reconciliation required	SOURCE_GATED / OPEN
Rule 133 - Rule 133 - source reconciliation required	SOURCE_GATED / OPEN
Rule 134 - Rule 134 - source reconciliation required	SOURCE_GATED / OPEN
Rule 135 - Rule 135 - source reconciliation required	SOURCE_GATED / OPEN
Rule 136 - Rule 136 - source reconciliation required	SOURCE_GATED / OPEN
Rule 137 - Rule 137 - source reconciliation required	SOURCE_GATED / OPEN
Rule 138 - Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138B - Verification of documents and conveyances	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138C - Inspection and verification of goods	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 138D - Facility for uploading information regarding detention of vehicle	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 139 - Inspection, search and seizure	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 140 - Bond and security for release of seized goods	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 141 - Procedure in respect of seized goods	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 142 - Notice and order for demand of amounts payable under the Act	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 142A - Procedure for recovery of dues under existing laws	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 143 - Recovery by deduction from any money owed	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 144 - Recovery by sale of goods under the control of proper officer	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 145 - Recovery from a third person	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 146 - Recovery through execution of a decree, etc	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 147 - Recovery by sale of movable or immovable property	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 148 - Prohibition against bidding or purchase by officer	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 149 - Prohibition against sale on holidays	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 150 - Assistance by police	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 151 - Attachment of debts and shares, etc	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 152 - Attachment of property in custody of courts or Public Officer	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 153 - Attachment of interest in partnership	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 154 - Disposal of proceeds of sale of goods and movable or immovable property	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 155 - Recovery through land revenue authority	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 156 - Recovery through court	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 157 - Recovery from surety	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 158 - Payment of tax and other amounts in instalments	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 159 - Provisional attachment of property	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 160 - Recovery from company in liquidation	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 161 - Continuation of certain recovery proceedings	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 162 - Compounding of offences	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE
Rule 163 - Consent based sharing of information	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / OMITTED
Rule 164 - Rule 164	CONSOLIDATED_BASE_WITH_CURRENT_CONTROL / ACTIVE