Central Goods and Services Tax (CGST) Rules, 2017 Part A ...

1 Central Goods and Services Tax (CGST) rules , 2017 Part A ( rules ) Notified vide Notification No. 3 / 2017 - Central Tax (Dated 19th June 2017 ) and further as amended by Notification No. 7/ 2017 - Central Tax (Dated 27th June 2017 ), Notification No. 10/ 2017 - Central Tax (Dated 28th June 2017 ), Notification No. 15/ 2017 - Central Tax (Dated 1st July 2017 ), Notification No. 17/ 2017 - Central Tax (Dated 27th July 2017 ), Notification No. 22/ 2017 - Central Tax (Dated 17th August 2017 ), Notification No. 27/ 2017 - Central Tax (Dated 30th August 2017 ), Notification No. 34/ 2017 - Central Tax (Dated 15th September 2017 ), Notification No. 36/ 2017 - Central Tax (Dated 29th September 2017 ), Notification No. 45/ 2017 - Central Tax (Dated 13th October 2017 ), Notification No.

2 47/ 2017 - Central Tax (Dated 18th October, 2017 ), Notification No. 51/ 2017 - Central Tax (Dated 28th October, 2017 ), Notification No. 55/ 2017 - Central Tax (Dated 15th November, 2017 ), Notification No. 70/ 2017 - Central Tax (Dated 21st December, 2017 ) , Notification No. 75/ 2017 - Central Tax (Dated 29th December, 2017 ), Notification Central Tax (Dated 23rd January, 2018), Notification No. 12/2018 Central Tax (Dated 07th March, 2018), Notification No. 14/2018- Central Tax (Dated 23rd March, 2018), Notification No. 21/2018- Central Tax (Dated 18th April, 2018), Notification No. 26/2018- Central Tax (Dated 13th June, 2018), Notification No. 28/2018- Central Tax (Dated 19th June, 2018), Notification No.

3 29/2018- Central Tax (Dated 06th July, 2018), Notification No. 39/2018- Central Tax (Dated 04th September, 2018), Notification No. 48/2018- Central Tax (Dated 10th September, 2018), Notification No. 49/2018- Central Tax (Dated 13th September, 2018), Notification No. 53/2018- Central Tax (Dated 9th October, 2018), Notification No. 54/2018- Central Tax (Dated 9th October, 2018), Notification No. 60/2018- Central Tax (Dated 30th October, 2018), Notification No. 74/2018- Central Tax (Dated 31st December, 2018), Notification No. 03/2019- Central Tax (Dated 29th January, 2019), Notification No. 16/2019- Central Tax (Dated 29th March, 2019) and Notification No. 20/2019- Central Tax (Dated 23rd April, 2019) Note: This updated version of the rules as amended upto 23rd April, 2019 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force.

4 Notifications as published in the official Gazette of the Government of India only have the force of law. (As on ) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CONTENTS CHAPTER I .. 1 PRELIMINARY .. 1 CHAPTER II .. 2 COMPOSITION [LEVY] .. 2 CHAPTER III .. 6 REGISTRATION .. 6 CHAPTER IV .. 20 DETERMINATION OF VALUE OF SUPPLY .. 20 CHAPTER V .. 26 INPUT TAX CREDIT .. 26 CHAPTER VI .. 47 TAX INVOICE, CREDIT AND DEBIT NOTES .. 47 CHAPTER VII .. 58 ACCOUNTS AND RECORDS .. 58 CHAPTER VIII .. 62 RETURNS .. 62 CHAPTER IX .. 79 PAYMENT OF TAX .. 79 CHAPTER X .. 84 REFUND .. 84 CHAPTER XI .. 102 ASSESSMENT AND AUDIT .. 102 CHAPTER XII .. 105 ADVANCE RULING.

5 105 CHAPTER XIII .. 107 APPEALS AND REVISION .. 107 CHAPTER XIV .. 111 TRANSITIONAL PROVISIONS .. 111 CHAPTER XV .. 115 ANTI-PROFITEERING .. 115 CHAPTER XVI .. 122 E-WAY rules .. 122 CHAPTER XVII .. 142 INSPECTION, SEARCH AND SEIZURE .. 142 CHAPTER XVIII .. 144 DEMANDS AND RECOVERY .. 144 CHAPTER XIX .. 152 OFFENCES AND PENALTIES .. 152 **Page 1 of 155 CHAPTER I PRELIMINARY 1. Short title and (1) These rules may be called the Central Goods and Services Tax rules , 2017 . (2) They shall come into force with effect from 22nd June, 2017 . 2. In these rules , unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017 (12 of 2017 ); (b) FORM means a Form appended to these rules ; (c) section means a section of the Act; (d) Special Economic Zone shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

6 Page 2 of 155 CHAPTER II COMPOSITION [LEVY]1 3. Intimation for composition (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

7 (2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.

8 [(3A)Notwithstanding anything contained in sub- rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of [one hundred and eighty days]2 from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]

9 ]3 1 Substituted for the word [ rules ] vide Notf no. 03/2019-CT dt. wef 2 Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt. 3 Substituted vide Notf no. 45/ 2017 -CT dt. for (3A) Notwithstanding anything contained in sub- rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the Page 3 of 155 (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of Goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of [ninety]4 days from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.

10 (5) Any intimation under sub-rule (1) or sub-rule (3) [or sub-rule (3A)]5in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 4. Effective date for composition (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.