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Rule No.Heading
1 Short title, Extent and Commencement
1 Short title and commencement
2 APPLICATION OF CENTRAL GOODS AND SERVICES TAX RULES
2 Definitions
3 Intimation for composition levy
3 The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority.
4 The supply of services attributable to different States or Union territories, under sub section (3) of section 12
4 Effective date for composition levy
5 Conditions and restrictions for composition levy
5 The supply of services attributable to different States or Union territories, under sub- section (7) of section 12
6 The supply of services attributable to different States or Union territories, under sub section (11) of section 12
6 Validity of composition levy
7 Rate of tax of the composition levy
7 The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available
8 The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property.
8 Application for registration
9 Verification of the application and approval
9 The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission
10 Issue of registration certificate
11 Separate registration for multiple business verticals within a State or a Union territory
12 Grant of registration to persons required to deduct tax at source or to collect tax at source
13 Grant of registration to non-resident taxable person
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.
15 Extension in period of operation by casual taxable person and non-resident taxable person
16 Suo moto registration
17 Assignment of Unique Identity Number to certain special entities
18 Display of registration certificate and Goods and Services Tax Identification Number on the name board
19 Amendment of registration
20 Application for cancellation of registration.
21 Registration to be cancelled in certain cases
22 Cancellation of registration
23 Revocation of cancellation of registration
24 Migration of persons registered under the existing law
25 Physical verification of business premises in certain cases
26 Method of authentication
27 Value of supply of goods or services where the consideration is not wholly in money
28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
29 Value of supply of goods made or received through an agent
30 Value of supply of goods or services or both based on cost
31 Residual method for determination of value of supply of goods or services or both
32 Determination of value in respect of certain supplies
33 Value of supply of services in case of pure agent
34 Rate of exchange of currency, other than Indian rupees, for determination of value
35 Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax
36 Documentary requirements and conditions for claiming input tax credit
37 Reversal of input tax credit in the case of non-payment of consideration
38 Claim of credit by a banking company or a financial institution
39 Procedure for distribution of input tax credit by Input Service Distributor
40 Manner of claiming credit in special circumstances
41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
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