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CENTRAL GOODS AND SERVICES TAX RULES, 2017
GOODS AND SERVICES TAX COMPENSATION CESS RULES, 2017
GOODS AND SERVICES TAX SETTLEMENT OF FUNDS RULES, 2017
GSTAT (Procedure) Rules, 2025
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209
RULE
RULE NO.
HEADING
CENTRAL GOODS AND SERVICES TAX RULES, 2017
01
Short title and Commencement.
CENTRAL GOODS AND SERVICES TAX RULES, 2017
02
Definitions
CENTRAL GOODS AND SERVICES TAX RULES, 2017
03
Intimation for composition levy
CENTRAL GOODS AND SERVICES TAX RULES, 2017
04
Effective date for composition levy
CENTRAL GOODS AND SERVICES TAX RULES, 2017
05
Conditions and restrictions for composition levy
CENTRAL GOODS AND SERVICES TAX RULES, 2017
06
Validity of composition levy
CENTRAL GOODS AND SERVICES TAX RULES, 2017
07
Rate of tax of the composition levy
CENTRAL GOODS AND SERVICES TAX RULES, 2017
08
Application for registration
CENTRAL GOODS AND SERVICES TAX RULES, 2017
09
Verification of the application and approval
CENTRAL GOODS AND SERVICES TAX RULES, 2017
10
Issue of registration certificate
CENTRAL GOODS AND SERVICES TAX RULES, 2017
10A
Furnishing of Bank Account Details
CENTRAL GOODS AND SERVICES TAX RULES, 2017
10B
Aadhaar authentication for registered person
CENTRAL GOODS AND SERVICES TAX RULES, 2017
11
Separate registration for multiple places of business within a State or a Union territory
CENTRAL GOODS AND SERVICES TAX RULES, 2017
12
Grant of registration to persons required to deduct tax at source or to collect tax at source
CENTRAL GOODS AND SERVICES TAX RULES, 2017
13
Grant of registration to non-resident taxable person
CENTRAL GOODS AND SERVICES TAX RULES, 2017
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
CENTRAL GOODS AND SERVICES TAX RULES, 2017
15
Extension in period of operation by casual taxable person and non-resident taxable person
CENTRAL GOODS AND SERVICES TAX RULES, 2017
16
Suo moto registration
CENTRAL GOODS AND SERVICES TAX RULES, 2017
16A
Grant of temporary identification number
CENTRAL GOODS AND SERVICES TAX RULES, 2017
17
Assignment of Unique Identity Number to certain special entities
CENTRAL GOODS AND SERVICES TAX RULES, 2017
18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
CENTRAL GOODS AND SERVICES TAX RULES, 2017
19
Amendment of registration
CENTRAL GOODS AND SERVICES TAX RULES, 2017
20
Application for cancellation of registration
CENTRAL GOODS AND SERVICES TAX RULES, 2017
21
Registration to be cancelled in certain cases
CENTRAL GOODS AND SERVICES TAX RULES, 2017
21A
Suspension of registration
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