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. 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.

2 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. 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.

3 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), Notification No. 20/2019- Central Tax (Dated 23rd April, 2019), Notification No. 31/2019- Central Tax (Dated 28th june , 2019), Notification No. 33/2019- Central Tax (Dated 18th July, 2019) ,Notification No. 49/2019- Central Tax (Dated 9th October, 2019), Notification No. 56/2019- Central Tax (Dated 14th November, 2019), Notification No. 68/2019- Central Tax (Dated 13th December, 2019), Notification No. 75/2019- Central Tax (Dated 26th December, 2019), Notification No. 02/2020- Central Tax (Dated 01st January, 2020), Notification No. 08/2020- Central Tax (Dated 02nd March, 2020), Notification No. 16/2020- Central Tax (Dated 23rd March, 2020), Notification No. 30/2020- Central Tax (Dated 03rd April, 2020), Notification No. 38/2020- Central Tax (Dated 05th May, 2020), Notification No.

4 48/2020- Central Tax (Dated 19th june , 2020), Notification No. 50/2020- Central Tax (Dated 24th june , 2020) , Notification No. 58/2020- Central Tax (Dated 01st July, 2020) and Notification No. 60/2020- Central Tax (Dated ) Note: This updated version of the Rules as amended upto 30th July, 2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. Notifications as published in the official Gazette of the Government of India only have the force of law. Any errors in this document may kindly be brought to notice by sending an email on (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 .. 7 REGISTRATION .. 7 CHAPTER IV .. 22 DETERMINATION OF VALUE OF SUPPLY .. 22 CHAPTER V .. 28 INPUT TAX CREDIT .. 28 CHAPTER VI .. 50 TAX INVOICE, CREDIT AND DEBIT NOTES.

5 50 CHAPTER VII .. 62 ACCOUNTS AND RECORDS .. 62 CHAPTER VIII .. 66 RETURNS .. 66 CHAPTER IX .. 83 PAYMENT OF TAX .. 83 CHAPTER X .. 90 REFUND .. 90 CHAPTER XI .. 110 ASSESSMENT AND AUDIT .. 110 CHAPTER XII .. 113 ADVANCE RULING .. 113 CHAPTER XIII .. 115 APPEALS AND REVISION .. 115 CHAPTER XIV .. 119 TRANSITIONAL PROVISIONS .. 119 CHAPTER XV .. 123 ANTI-PROFITEERING .. 123 CHAPTER XVI .. 131 E-WAY RULES .. 131 CHAPTER XVII .. 151 INSPECTION, SEARCH AND SEIZURE .. 151 CHAPTER XVIII .. 153 DEMANDS AND RECOVERY .. 153 CHAPTER XIX .. 161 OFFENCES AND PENALTIES .. 161 **Page 1 of 161 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 161 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. (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.

7 (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. [Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 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, on or before 30th day of june , 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.]

8 ]2 [(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 inwhich he files an intimation in FORM GST CMP-02, on the common portal eitherdirectly or through a Facilitation Centre notified by the Commissioner, on or before the31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03inaccordance with the provisions of sub-rule (4) of rule 44 within a period of 1 Substituted for the word [Rules] vide Notf no. 03/2019-CT dt. wef 2 Inserted vide Notf no. 30/2020 CT wef Page 3 of 161 [one hundred and eighty days]3from 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 inFORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.

9 ]4 (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]5 days from the date on which the option for composition levyis exercised or within such further period as may be extended by the Commissioner in this behalf. (5) Any intimation under sub-rule (1) or sub-rule (3) [or sub-rule (3A)]6in respect of any place of business in any State or Union territory shall be deemed to be anintimation 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.

10 (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. 5. Conditions and restrictions for composition (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- 3 Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt. 4 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 first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date 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 ninety days from the said date: 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.