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One Time Settlement
बिल लाओ ईनाम पाओ
Returns & Payments
Tax Rates
EoDB & RTI
e-Way Bill
BLIP
One Time Settlement
Returns & Payments
Tax Rates
EoDB & RTI
e-Way Bill
GST Act & Rules
Goods and Service Tax ACT(Center)
UKGST
Rules
CGST
Acts
Goods and Service Tax Act(Center)
Chapter I
PRELIMINARY
(Sec1-Sec2)
S.No
Section
Subject
1
sec 1
Short Title, extent and commencement
2
sec 2
Definitions
Chapter II
ADMINISTRATION
(Sec3-Sec6)
S.No
Section
Subject
1
sec 3
Officers under GST Act
2
sec 4
Appointment of officers
3
sec 5
Powers of officers
4
Sec 6
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III
LEVY AND COLLECTION OF TAX
(Sec7-Sec11)
S.No
Section
Subject
1
Sec 7
Scope of supply under
2
Sec 8
Tax liability on composite and mixed supplies
3
Sec 9
Levy and collection
4
Sec 10
Composition levy
5
Sec 11
Power to grant Exemption from tax
Chapter IV
TIME AND VALUE OF SUPPLY
(Sec12-Sec15)
S.No
Section
Subject
1
Sec 12
Time of Supply of Goods
2
Sec 13
Time of Supply of Services
3
Sec 14
Change in rate of tax in respect of supply of goods or services
4
Sec 15
Value of Taxable Supply
Chapter V
INPUT TAX CREDIT
(Sec16-Sec21)
S.No
Section
Subject
1
Sec 16
Eligibility and conditions for taking input tax credit
2
Sec 17
Apportionment of credit and blocked credits
3
Sec 18
Availability of credit in special circumstances
4
Sec 19
Taking input tax credit in respect of inputs and capital goods sent for job work.
5
Sec 20
Manner of distribution of credit by Input Service Distributor
6
Sec 21
Manner of recovery of credit distributed in excess
Chapter VI
REGISTRATION
(Sec22-Sec30)
S.No
Section
Subject
1
Sec 22
Persons liable for registration
2
Sec 23
Persons not liable for registration.
3
Sec 24
Compulsory registration in certain cases.
4
Sec 25
Procedure for registration
5
Sec 26
Deemed registration
6
Sec 27
Special provisions relating to casual taxable person and non-resident taxable person.
7
Sec 28
Amendment of registration
8
Sec 29
Cancellation of registration
9
Sec 30
Revocation of cancellation of registration
Chapter VII
TAX INVOICE, CREDIT AND DEBIT NOTES
(Sec31-Sec34)
S.No
Section
Subject
1
Sec 31
Tax invoice
2
Sec 32
Prohibition of unauthorised collection of ta
3
Sec 33
Amount of tax to be indicated in tax invoice and other documents
4
Sec 34
Credit and debit notes
Chapter VIII
ACCOUNTS AND RECORDS
(Sec35-Sec36)
S.No
Section
Subject
1
Sec 35
Accounts and other records
2
Sec 36
Period of retention of accounts
Chapter IX
RETURNS
(Sec37-Sec48)
S.No
Section
Subject
1
Sec 37
Furnishing details of outward supplies
2
Sec 38
Furnishing details of inward supplies.
3
Sec 39
Furnishing of returns
4
Sec 40
First return
5
Sec 41
Claim of input tax credit and provisional acceptance thereof
6
Sec 42
Matching, reversal and reclaim of input tax credit
7
Sec 43
Matching, reversal and reclaim of reduction in output tax liability
8
Sec 44
Annual return
9
Sec 45
Final return
10
Sec 46
Notice to return defaulters
11
Sec 47
Levy of late fee
12
Sec 48
Goods and services tax practitioners
Chapter X
PAYMENT OF TAX
(Sec49-Sec53)
S.No
Section
Subject
1
Sec 49
Payment of tax, interest, penalty and other amounts
2
Sec 50
Interest on delayed payment of tax
3
Sec 51
Tax deduction at source
4
Sec 52
Collection of tax at source
5
Sec 53
Transfer of input tax credit
Chapter X
PAYMENT OF TAX
(Sec54-Sec58)
S.No
Section
Subject
1
Sec 54
Refund of tax
2
Sec 55
Refund in certain cases
3
Sec 56
Interest on delayed refunds
4
Sec 57
Consumer Welfare Fund
5
Sec 58
Utilisation of Fund
Chapter XII
ASSESSMENT
(Sec59-Sec64)
S.No
Section
Subject
1
Sec 59
Self assessment
2
Sec 60
Provisional assessment.
3
Sec 61
Scrutiny of returns
4
Sec 62
Assessment of non-filers of returns
5
Sec 63
Assessment of unregistered persons
6
Sec 64
Summary assessment in certain special cases
Chapter XIII
AUDIT
(Sec65-Sec66)
S.No
Section
Subject
1
Sec 65
Audit by tax authorities
2
Sec 66
Special audit
Chapter XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
(Sec67-Sec72)
S.No
Section
Subject
1
Sec 67
Power of inspection, search and seizure
2
Sec 68
Inspection of goods in movement
3
Sec 69
Power to arrest
4
Sec 70
Power to summon persons to give evidence and produce documents
5
Sec 71
Access to business premises
6
Sec 72
Officers to assist proper officers
Chapter XV
DEMANDS AND RECOVERY
(Sec73-Sec84)
S.No
Section
Subject
1
Sec 73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
2
Sec 74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
3
Sec 75
General provisions relating to determination of tax
4
Sec 76
Tax collected but not paid to Government
5
Sec 77
Tax wrongfully collected and paid to Central Government or State Government
6
Sec 78
Initiation of recovery proceedings
7
Sec 79
Recovery of tax
8
Sec 80
Payment of tax and other amount in instalments
9
Sec 81
Transfer of property to be void in certain cases
10
Sec 82
Tax to be first charge on property
11
Sec 83
Provisional attachment to protect revenue in certain cases
12
Sec 84
Continuation and validation of certain recovery proceedings
Chapter XVI
LIABILITY TO PAY IN CERTAIN CASES
(Sec85-Sec94)
S.No
Section
Subject
1
Sec 85
Liability in case of transfer of business
2
Sec 86
Liability of agent and principal
3
Sec 87
Liability in case of amalgamation or merger of companies
4
Sec 88
Liability in case of company in liquidation
5
Sec 89
Liability of directors of private company
6
Sec 90
Liability of partners of firm to pay tax
7
Sec 91
Liability of guardians, trustees, etc
8
Sec 92
Liability of Court of Wards, etc
9
Sec 93
Special provisions regarding liability to pay tax, interest or penalty in certain cases
10
Sec 94
Liability in other cases
Chapter XVII
LIABILITY TO PAY IN CERTAIN CASES
(Sec95-Sec106)
S.No
Section
Subject
1
Sec 95
Definitions of ADVANCE RULING
2
Sec 96
Authority for advance ruling
3
Sec 97
Application for advance ruling
4
Sec 98
Procedure on receipt of application
5
Sec 99
Appellate Authority for Advance Ruling
6
Sec 100
Appeal to Appellate Authority
7
Sec 101
Orders of Appellate Authority
8
Sec 102
Rectification of advance ruling
9
Sec 103
Applicability of advance ruling
10
Sec 104
Advance ruling to be void in certain circumstances
11
Sec 105
Powers of Authority and Appellate Authority
12
Sec 106
Procedure of Authority and Appellate Authority
Chapter XVIII
APPEALS AND REVISION
(Sec107-Sec121)
S.No
Section
Subject
1
Sec 107
Appeals to Appellate Authority
2
Sec 108
Powers of Revisional Authority
3
Sec 109
Constitution of Appellate Tribunal and Benches thereof
4
Sec 110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
5
Sec 111
Procedure before Appellate Tribunal
6
Sec 112
Appeals to Appellate Tribunal
7
Sec 113
Orders of Appellate Tribunal
8
Sec 114
Financial and administrative powers of President
9
Sec 115
Interest on refund of amount paid for admission of appeal
10
Sec 116
Appearance by authorised representative
11
Sec 117
Appeal to High Court
12
Sec 118
Appeal to Supreme Court
13
Sec 119
Sums due to be paid notwithstanding appeal, etc
14
Sec 120
Appeal not to be filed in certain cases
15
Sec 121
Nonappealable decisions and orders
Chapter XIX
OFFENCES AND PENALTIES
(Sec122-Sec138)
S.No
Section
Subject
1
Sec 122
Penalty for certain offences
2
Sec 123
Penalty for failure to furnish information return
3
Sec 124
Fine for failure to furnish statistics
4
Sec 125
General penalty
5
Sec 126
General disciplines related to penalty
6
Sec 127
Power to impose penalty in certain cases
7
Sec 128
Power to waive penalty or fee or both
8
Sec 129
Detention, seizure and release of goods and conveyances in transit
9
Sec 130
Confiscation of goods or conveyances and levy of penalty
10
Sec 131
Confiscation or penalty not to interfere with other punishments
11
Sec 132
Punishment for certain offences
12
Sec 133
Liability of officers and certain other persons
13
Sec 134
Cognizance of offences
14
Sec 135
Presumption of culpable mental state
15
Sec 136
Relevancy of statements under certain circumstance
16
Sec 137
Offences by companies
17
Sec 138
Compounding of offences
Chapter XX
TRANSITIONAL PROVISIONS
(Sec139-Sec142)
S.No
Section
Subject
1
Sec 139
Migration of existing taxpayers
2
Sec 140
Transitional arrangements for input tax credit
3
Sec 141
Transitional provisions relating to job work
4
Sec 142
Miscellaneous transitional provisions
Chapter XXI
MISCELLANEOUS
(Sec143-Sec174)
S.No
Section
Subject
1
Sec 143
Job work procedure
2
Sec 144
Presumption as to documents in certain cases
3
Sec 145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
4
Sec 146
Common Portal
5
Sec 147
Deemed exports
6
Sec 148
Special procedure for certain processes
7
Sec 149
Goods and services tax compliance rating
8
Sec 150
Obligation to furnish information return
9
Sec 151
Power to collect statistics
10
Sec 152
Bar on disclosure of information
11
Sec 153
Taking assistance from an expert
12
Sec 154
Power to take samples
13
Sec 155
Burden of proof
14
Sec 156
Persons deemed to be public servants
15
Sec 157
Protection of action taken under this Act
16
Sec 158
Disclosure of information by a public servant
17
Sec 159
Publication of information in respect of persons in certain cases
18
Sec 160
Assessment proceedings, etc., not to be invalid on certain grounds
19
Sec 161
Rectification of errors apparent on the face of record
20
Sec 162
Bar on jurisdiction of civil courts
21
Sec 163
Levy of fee
22
Sec 164
Power of Government to make rules
23
Sec 165
Power to make regulations
24
Sec 166
Laying of rules, regulations and notifications
25
Sec 167
Delegation of powers
26
Sec 168
Power to issue instructions or directions
27
Sec 169
Service of notice in certain circumstances
28
Sec 170
Rounding off of tax, etc
29
Sec 171
Antiprofiteering measure
30
Sec 172
Removal of difficulties
31
Sec 173
Amendment of Act 32 of 1994
32
Sec 174
Repeal and saving
Goods and Service Tax Rules(Uttarakhand)
Chapter I
PRELIMNARY
(Rule1-Rule2)
S.No
Rule
Subject
1
Rule-1
Short title and Commencement
2
Rule-2
Definitions
Chapter II
COMPOSITION RULES
(Rule3-Rule7)
S.No
Rule
Subject
1
Rule-3
Intimation for composition levy.
2
Rule-4
Effective date for composition levy.
3
Rule-5
Conditions and restrictions for composition levy.
4
Rule-6
Validity of composition levy.
5
Rule-7
Rate of tax of the composition levy.
Chapter III
REGISTRATION
(Rule8-Rule26)
S.No
Rule
Subject
1
Rule-8
Application for registration.
2
Rule-9
Verification of the application and approval
3
Rule-10
Issue of registration certificate
4
Rule-11
Separate registration for multiple business verticals within a State or a Union territory
5
Rule-12
Grant of registration to persons required to deduct tax at source or to collect tax at source
6
Rule-13
Grant of registration to non-resident taxable person
7
Rule-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.
8
Rule-15
Extension in period of operation by casual taxable person and non-resident taxable person.
9
Rule-16
Suo moto registration
10
Rule-17
Assignment of Unique Identity Number to certain special entities
11
Rule-18
Display of registration certificate andGoods and Services Tax Identification Number on the name board
12
Rule-19
Amendment of registration.
13
Rule-20
Application for cancellation of registration
14
Rule-21
Registration to be cancelled in certain cases
15
Rule-22
Cancellation of registration
16
Rule-23
Revocation of cancellation of registration
17
Rule-24
Migration of persons registered under the existing law
18
Rule-25
Physical verification of business premises in certain cases
19
Rule-26
Method of authentication
CHAPTER IV
DETERMINATION OF VALUE OF SUPPLY
(Rule27-Rule35)
S.No
Rule
Subject
1
Rule-27
Value of supply of goods or services where the consideration is not wholly in money.
2
Rule-28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
3
Rule-29
Value of supply of goods made or received through an agent
4
Rule-30
Value of supply of goods or services or both based on cost
5
Rule-31
Residual method for determination of value of supply of goods or services or both.
6
Rule-32
Determination of value in respect of certain supplies
7
Rule-33
Value of supply of services in case of pure agent.
8
Rule-34
Rate of exchange of currency, other than Indian rupees, for determination of value.
9
Rule-35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.
CHAPTER V
INPUT TAX CREDIT
(Rule36-Rule45)
S.No
Rule
Subject
1
Rule-36
Documentary requirements and conditions for claiming input tax credit.
2
Rule-37
Reversal of input tax credit in the case of non-payment of consideration
3
Rule-38
Claim of credit by a banking company or a financial institution
4
Rule-39
Procedure for distribution of input tax credit by Input Service Distributor
5
Rule-40
Manner of claiming credit in special circumstances.
6
Rule-41
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
7
Rule-42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
8
Rule-43
Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.
9
Rule-44
Manner of reversal of credit under special circumstances
10
Rule-45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker.
CHAPTER VI
TAX INVOICE, CREDIT AND DEBIT NOTES
(Rule46-Rule55)
S.No
Rule
Subject
1
Rule-46
Tax invoice
2
Rule-47
Time limit for issuing tax invoice
3
Rule-48
Manner of issuing invoice
4
Rule-49
Bill of supply
5
Rule-50
Receipt voucher
6
Rule-51
Refund voucher
7
Rule-52
Payment voucher
8
Rule-53
Revised tax invoice and credit or debit notes
9
Rule-54
Tax invoice in special cases
10
Rule-55
Transportation of goods without issue of invoice
CHAPTER VII
ACCOUNTS AND RECORDS
(Rule56-Rule58)
S.No
Rule
Subject
1
Rule-56
Maintenance of accounts by registered persons
2
Rule-57
Generation and maintenance of electronic records
3
Rule-58
Records to be maintained by owner or operator of godown or warehouse and transporters
CHAPTER VIII
RETURNS
(Rule59-Rule84)
S.No
Rule
Subject
1
Rule-59
Form and manner of furnishing details of outward supplies
2
Rule-60
Form and manner of furnishing details of inward supplies.
3
Rule-61
Form and manner of submission of monthly return
4
Rule-62
Form and manner of submission of quarterly return by the composition supplier.
5
Rule-63
Form and manner of submission of return by non-resident taxable person
6
Rule-64
Form and manner of submission of return by persons providing online information and database access or retrieval services
7
Rule-65
Form and manner of submission of return by an Input Service Distributor
8
Rule-66
Form and manner of submission of return by a person required to deduct tax at source
9
Rule-67
Form and manner of submission of statement of supplies through an ecommerce operator
10
Rule-68
Notice to non-filers of returns
11
Rule-69
Matching of claim of input tax credit
12
Rule-70
Final acceptance of input tax credit and communication thereof
13
Rule-71
Communication and rectification of discrepancy in claimof input tax credit and reversal of claim of input tax credit.
14
Rule-72
Claim of input tax credit on the same invoice more than once
15
Rule-73
Matching of claim of reduction in the output tax liability
16
Rule-74
Final acceptance of reduction in output tax liability and communication thereof.
17
Rule-75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
18
Rule-76
Claim of reduction in output tax liability more than once
19
Rule-77
Refund of interest paid on reclaim of reversals
20
Rule-78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
21
Rule-79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
22
Rule-80
Annual return
23
Rule-81
Final return
24
Rule-82
Details of inward supplies of persons having Unique Identity Number
25
Rule-83
Provisions relating to a goods and services tax practitioner
26
Rule-84
Conditions for purposes of appearance
CHAPTER IX
PAYMENT OF TAX
(Rule85-Rule88)
S.No
Rule
Subject
1
Rule-85
Electronic Liability Register
2
Rule-86
Electronic Credit Ledger
3
Rule-87
Electronic Cash Ledger
4
Rule-88
Identification number for each transaction
CHAPTER X
REFUND
(Rule89-Rule97)
S.No
Rule
Subject
1
Rule-89
Application for refund of tax, interest, penalty, fees or any other amount
2
Rule-90
Acknowledgement
3
Rule-91
Grant of provisional refund
4
Rule-92
Order sanctioning refund
5
Rule-93
Credit of the amount of rejected refund claim
6
Rule-94
Order sanctioning interest on delayed refunds
7
Rule-95
Refund of tax to certain persons
8
Rule-96
Refund of integrated tax paid on goods exported out of India
9
Rule-96A
Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
10
Rule-97
ConsumerWelfare Fund
CHAPTER XI
ASSESSMENT AND AUDIT
(Rule98-Rule102)
S.No
Rule
Subject
1
Rule-98
Provisional Assessment
2
Rule-99
Scrutiny of returns
3
Rule-100
Assessment in certain cases
4
Rule-101
Audit
5
Rule-102
Special Audit
CHAPTER XII
ADVANCE RULING
(Rule103-Rule107)
S.No
Rule
Subject
1
Rule-103
Qualification and appointment of members of the Authority for Advance Ruling
2
Rule-104
Form and manner of application to the Authority for Advance Ruling
3
Rule-105
Certification of copies of the advance rulings pronounced by the Authority
4
Rule-106
Form and manner of appeal to the Appellate Authority for Advance Ruling.
5
Rule-107
Certification of copies of the advance rulings pronounced by the Authority.
CHAPTER XIII
APPEALS AND REVISION
(Rule108-Rule116)
S.No
Rule
Subject
1
Rule-108
Appeal to the Appellate Authority
2
Rule-109
Application to the Appellate Authority
3
Rule-110
Appeal to the Appellate Tribunal
4
Rule-111
Application to the Appellate Tribunal
5
Rule-112
Production of additional evidence before the Appellate Authority or the Appellate Tribunal
6
Rule-113
Order of Appellate Authority or Appellate Tribunal
7
Rule-114
Appeal to theHigh Court
8
Rule-115
Demand confirmed by the Court
9
Rule-116
Disqualification for misconduct of an authorised representative
CHAPTER XIV
TRANSITIONAL PROVISIONS
(Rule117-Rule121)
S.No
Rule
Subject
1
Rule-117
Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
2
Rule-118
Declaration to be made under clause (c) of sub-section (11) of section 142.
3
Rule-119
Declaration of stock held by a principal and job-worker
4
Rule-120
Details of goods sent on approval basis
5
Rule-121
Recovery of credit wrongly availed
CHAPTER XV
ANTI-PROFITEERING
(Rule122-Rule137)
S.No
Rule
Subject
1
Rule-122
Constitution of the Authority
2
Rule-123
Constitution of the Standing Committee and Screening Committees
3
Rule-124
Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
4
Rule-125
Secretary to the Authority
5
Rule-126
Power to determine the methodology and procedure
6
Rule-127
Power to determine the methodology and procedure.
7
Rule-128
Examination of application by the Standing Committee and Screening Committee.
8
Rule-129
Initiation and conduct of proceedings
9
Rule-130
Confidentiality of information
10
Rule-131
Cooperation with other agencies or statutory authorities
11
Rule-132
Power to summon persons to give evidence and produce documents
12
Rule-133
Order of the Authority
13
Rule-134
Decision to be taken by the majority
14
Rule-135
Compliance by the registered person
15
Rule-136
Monitoring of the order
16
Rule-137
Tenure of Authority
CHAPTER XVI
E-WAY RULES
(Rule138)
S.No
Rule
Subject
1
Rule-138
E-way rule
CHAPTER XVII
INSPECTION, SEARCH AND SEIZURE
(Rule139-Rule141)
S.No
Rule
Subject
1
Rule-139
Inspection, search and seizure
2
Rule-140
Bond and security for release of seized goods
3
Rule-141
Procedure in respect of seized goods
CHAPTER XVIII
DEMANDS AND RECOVERY
(Rule142-Rule161)
S.No
Rule
Subject
1
Rule-142
Notice and order for demand of amounts payable under the Act
2
Rule-143
Recovery by deduction from any money owed
3
Rule-144
Recovery by sale of goods under the control of proper officer
4
Rule-145
Recovery from a third person
5
Rule-146
Recovery through execution of a decree, etc.
6
Rule-147
Recovery by sale ofmovable or immovable property
7
Rule-148
Prohibition against bidding or purchase by officer
8
Rule-149
Prohibition against sale on holidays
9
Rule-150
Assistance by police
10
Rule-151
Attachment of debts and shares, etc
11
Rule-152
Attachment of property in custody of courts or Public Officer
12
Rule-153
Attachment of interest in partnership
13
Rule-154
Disposal of proceeds of sale of goods andmovable or immovable property
14
Rule-155
Recovery through land revenue authority
15
Rule-156
Recovery through court
16
Rule-157
Recovery from surety
17
Rule-158
Payment of tax and other amounts in installments
18
Rule-159
Provisional attachment of property
19
Rule-160
Recovery from company in liquidation
20
Rule-161
Continuation of certain recovery proceedings
CHAPTER XIX
OFFENCES AND PENALTIES
(Rule162)
S.No
Rule
Subject
1
Rule-162
Procedure for compounding of offences