| Rules | Title |
| Chapter : I – PRELIMINARY |
| Rule 1 | Short, Title, Extent and Commencement |
| Rule 2 | Definitions |
| Chapter : II – COMPOSITION LEVY |
| Rule 3 | Intimation for Composition Levy |
| Rule 4 | Effective Date for Composition Levy |
| Rule 5 | Condition and Restriction for Composition Levy |
| Rule 6 | Validity of Composition Levy |
| Rule 7 | Rate of Tax of the Composition Levy |
| Chapter : III – REGISTRATION |
| Rule 8 | Application for Registration |
| Rule 9 | Verification of the Application and Approval |
| Rule 10 | Issue of Registration Certificate |
| Rule 10A | Furnishing of a Bank Account Details |
| Rule 10B | Aadhaar Authentication for Registered Person |
| Rule 11 | Separate Registration for Multiple Places |
| Rule 12 | Grant of Registration to Person Required to Deduct Tax at Source or to Collect Tax at Source |
| Rule 13 | Grant of Registration to Non-Resident Taxable Person |
| Rule 14 | Grant of Registration to a Person Supplying Online Information and Database Access or Retrieval from a Place Outside India to a Non-Taxable Online Recipient or to a Person Supplying Online Money Gaming From a Place Outside India to a Person in India |
| Rule 15 | Extension in Period of Operation by Casual Taxable Person and Non-Resident Taxable Person |
| Rule 16 | Suo Moto Registration |
| Rule 17 | Assignment of Unique Identity Number to Certain Special Entities |
| Rule 18 | Display of Registration Certificate and Goods and Services Tax Identification Number on the Name Board |
| Rule 19 | Amendment of Registration |
| Rule 20 | Application for Cancellation of Registration |
| Rule 21 | Registration to be Cancelled in Certain Cases |
| Rule 21A | Suspension of Registration |
| Rule 22 | Cancellation of Registration |
| Rule 23 | Revocation of Cancellation of Registration |
| Rule 24 | Migartion of Person Registratred Under Existing Law |
| Rule 25 | Physical Verification of Business Premises in Certain Cases |
| Rule 26 | Method of Authentication |
| Chapter : IV – Determination of Value of Supply |
| Rule 27 | Value of Supply of Goods or Services where the Consideration is not Wholly in Money |
| Rule 28 | Value of Supply of Goods or Services or Both between Distinct or Related Persons, Other than Through an Agent |
| Rule 29 | Value of Supply of Goods Made or Received Through an Agent |
| Rule 30 | Value of Supply of Goods or Services or Both Based on Cost |
| Rule 31 | Residual Method for Determination of Value of Supply of Goods or Services or Both |
| Rule 31A | Value of Supply in case of Lottery, Betting, Gaming and Horse Racing |
| Rule 31B | Value of Supply in case of online Gaming Including online Money Gaming |
| Rule 31C | Value of Supply of Actionable Claims in Case of Cusino |
| Rule 32 | Determination of Value in Respect of Certain Supplies |
| Rule 32A | Value of Supply in Cases where Kerala Flood Cess is Applicable |
| Rule 33 | Value of Supply of Services in Case of Pure Agent |
| Rule 34 | Rate of Exchange of Currency, Other than Indian Rupees, for Determination of Value |
| Rule 35 | Value of Supply Inclusive of Integrated Tax, Central Tax, State Tax, Union Territory Tax |
| Chapter : V – INPUT TAX CREDIT |
| Rule 36 | Documentary Requirements and Conditions for Claiming Input Tax Credit |
| Rule 37 | Reversal of Input Tax Credit in the Case of Non-Payment of Consideration |
| Rule 37A | Reversal of Input Tax Credit in the Case of Non-Payment of Tax by the Supplier and Re-Availment thereof |
| Rule 38 | Claim of Credit by a Baking Company or a Financial Institutional |
| Rule 39 | Procedure for Distribution of Input Tax Credit by Input Service Distribution |
| Rule 40 | Manner of Claiming Credit in Special Circumstances |
| Rule 41 | Transfer of Credit on Sale, Meger, Amalgamation, Lease or Transfer of a Business |
| Rule 41A | Transfer of Credit on obtaining Separate Registration for Multiple Places of Business within a State or Union Territory |
| Rule 42 | Manner of Determination of Input Tax Credit in Respect of Inputs or Input Services and Reversal thereof |
| Rule 43 | Manner of Determination of Input Tax Credit in Respect of Capital Goods and Reversal thereof in Certain Cases |
| Rule 44 | Manner of Reversal of Credit Under Special Circumstances |
| Rule 44A | Manner of Reversal of Credit of Additional Duty of Customs in Respect of Gold Dore Bar |
| Rule 45 | Conditions and Restrictions in Respect of Input and Capital Goods Sent to the Job Worker |
| Chapter : VI – TAX INVOICE, CREDIT AND DEBIT NOTES |
| Rule 46 | Tax Invoice |
| Rule 47 | Invoice-cum-Bill of Supply |
| Rule 48 | Manner of Issuing Invoice |
| Rule 49 | Bill of Supply |
| Rule 50 | Receipt Voucher |
| Rule 51 | Refund Voucher |
| Rule 52 | Payment Voucher |
| Rule 53 | Revised Tax Invoice and Credit or Debit Notes |
| Rule 54 | Tax Invoice in Special Cases |
| Rule 55 | Transportation of Goods without Issue of Invoice |
| Rule 55A | Tax Invoice or Bill of Supply to Accompany Transport of Goods |
| Chapter : VII – ACCOUNTS AND RECORDS |
| Rule 56 | Maintenance of Accounts by Registered Person |
| Rule 57 | Generation and Maintenance of Electronic Records |
| Rule 58 | Records to be Maintained by Owner or Operator of Godown or Werehouse and Transporter |
| Chapter : VIII – RETURNS |
| Rule 59 | Form and Manner of Furnishing Details of Outward Supplies |
| Rule 60 | Form and Manner of Ascertaining Details of Inward Supplies |
| Rule 61 | Form and Manner of Furnishing of Return |
| Rule 61A | Manner of Opting for Furnishing Quarterly Return |
| Rule 62 | Form and Menner of Submission of Statement and Return |
| Rule 63 | Form and Menner of Submission of Return by Non-Resident Taxable Person |
| Rule 64 | Form and Manner of Submission of Return by Person Providing Online Information and Data Base Access or Retrieval Services and by Persons Supplying Online Money Gaming from a Place Outside India to a Person in India |
| Rule 65 | Form and Menner in Submission of Return by an Input Service Distribution |
| Rule 66 | Form and Menner of Submission of Return by a Person Required to Deduct Tax at Source |
| Rule 67 | Form and Manner of Submission of Statement of Supplies Through an E-commerce Operator |
| Rule 67A | Manner of Furnishing of Return or Details of Outward Supplies by Short Messaging Service Facility |
| Rule 68 | Notice of Non-Filter of Return |
| Rule 69 | Matching of Claim of Input Tax Credit |
| Rule 70 | Final Acceptance of Input Tax Credit and Communication of thereof (Omitted) |
| Rule 71 | Communication and Rectification of Discrepancy in Claim of Input Tax Credit and Reversal of Claim of Input Tax Credit (Omitted) |
| Rule 72 | Claim of Input Tax Credit on the same Invoice More than Once (Omitted) |
| Rule 73 | Matching of Claim of Reduction in the Output Tax Liability (Omitted) |
| Rule 74 | Final Acceptance of Reduction in Output Tax Liability and Communication of Thereof (Ommited) |
| Rule 75 | Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction (Omitted) |
| Rule 76 | Claim of Reduction in Output Tax Liability more than Once (Omitted) |
| Rule 77 | Refund of Interest Paid on Reclaim of Reversals (Omitted) |
| Rule 78 | Matching of Details Furnishing by the E-Commerce Operator with the Details Furnishing by the Supplier |
| Rule 79 | Communication and Rectification of Discrepancy in Details Furnishing by the E-Commerce Operator and the Supplier (Omitted) |
| Rule 80 | Annual Return |
| Rule 81 | Final Return |
| Rule 82 | Details of Outward Supplies of Person having Unique Identity Number |
| Rule 83 | Provisions Relating to a Goods and Services Tax Practitioner |
| Rule 83A | Examination of Goods and Services Tax Practitioners |
| Rule 83B | Surrender of Enrolment of Goods and Services Tax Practitioner |
| Rule 84 | Condition for Purpose of Appearance |
| Chapter : IX – PAYMENT OF TAX |
| Rule 85 | Electronic Liability Register |
| Rule 86 | Electronic Credit Ledger |
| Rule 86A | Condition of Use of Amount Available in Electronic Credit Ledger |
| Rule 86B | Restriction on Use of Amount of Available in Electronic Credit Ledger |
| Rule 87 | Electronic Cash Ledger |
| Rule 88 | Identification Number for Each Transaction |
| Rule 88A | Order of Utilization of Input Tax Credit |
| Rule 88B | Manner of Calculating Interest on Delayed Payment of Tax |
| Rule 88C | Manner of Dealing with Difference in Liability Reported in Statement of Outward Supplies and that Reported in Return |
| Rule 88D | Manner of Dealing with Difference in Input Tax Credit Available in auto Generated Statement Containing the Details of Input Tax Credit and that Availed in Return |
| Chapter : X – REFUND |
| Rule 89 | Application for Refund of Tax, Interest, Penalty, Fees or Any Other Amount |
| Rule 90 | Acknowledgement |
| Rule 91 | Grant of Provisional Refund |
| Rule 92 | Order Sanctioning Refund |
| Rule 93 | Credit of the Amount of Rejected Refund Claim |
| Rule 94 | Order Sanctioning Interest on Delayed Refunds |
| Rule 95 | Refund of Tax to Certain Person |
| Rule 95A | Refund of Taxes to the Retail Outlets Established in Departure Area of an International Airport beyond Immigration Counters MakingTax Free Supply to an Outgoing International Tourist (Omitted) |
| Rule 95B | Refund of Tax Paid on Inward Supplies of Goods Received by Canteen Stores Department |
| Rule 96 | Refund in Integrated Tax Paid on Goods or Services Exported Out of India |
| Rule 96A | Export of Goods and Services Under Bond or Letter of Undertaking |
| Rule 96B | Recovery of Refund of unutilised Input Tax Credit or Integrated Tax Paid on Export of Goods where Export Proceeds Not Realised |
| Rule 96C | Bank Account of Credit Refund |
| Rule 97 | Consumer Welfare Fund |
| Rule 97A | Manual Filing and Processing |
| Chapter : XI – ASSESSMENT AND AUDIT |
| Rule 98 | Provisional Assessment |
| Rule 99 | Scrutiny of Returns |
| Rule 100 | Assessment in Certain Cases |
| Rule 101 | Audit |
| Rule 102 | Special Audit |
| Chapter : XII – ADVANCE RULING |
| Rule 103 | Qualification and Appointment of Member of the Authority for Advance Ruling |
| Rule 104 | Form and Manner of Application to the Authority for Advance Ruling |
| Rule 105 | Certification of Copies of Advance Rulings Pronounced by the Authority |
| Rule 106 | Form and Manner of Appeal to the Appellate Authority for Advance Ruling |
| Rule 107 | Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority |
| Rule 107A | Manual Filing and Processing |
| Chapter : XIII – APPEALS AND REVISION |
| Rule 108 | Appeal to the Appellate Authority |
| Rule 109 | Application to the Appellate Authority |
| Rule 109A | Appointment of Appellate Authority |
| Rule 109B | Notice to Person and Order of Rivisional Authority in Case of Revision |
| Rule 109C | Withdrawal of Appeal |
| Rule 110 | Appeal to the Appellate Authority |
| Rule 111 | Application to the Appellate Tribunal |
| Rule 112 | Production of Additional Evidence Before the Appellate Authority or the Appellate Authority |
| Rule 113 | Order of Appellate Authority or Appellate Tribunal |
| Rule 113A | Withdrawal of Appeal or Application Filed Before the Appellate Tribunal |
| Rule 114 | Appeal to the High Court |
| Rule 115 | Deemand Confirmed by the Court |
| Rule 116 | Disqualification for Misconduct of an Authorised Representative |
| Chapter : XIV – TRANSITIONAL PROVISIONS |
| Rule 117 | Tax or Duty Credit Carried Forward Under Any Existing Law or on Goods Held in Stock on the Appointed Day |
| Rule 118 | Declaration to be Made Under Clause (c) of Sub-Section (11) of Section 142 |
| Rule 119 | Declaration of Stock Held by a Principal and Job-Worker |
| Rule 120 | Details of Goods Sent on Approval Basis |
| Rule 120A | Revision of Declaration in FORM GST TRAN-1 |
| Rule 121 | Recovery of Credit Wrongly Availed |
| Chapter : XV – ANTI-PROFITEERING |
| Rule 122 | (Omitted) Constitution of the Authority |
| Rule 123 | Constitution of the Standing Committee and Screening Committees |
| Rule 124 | (Omitted) Appointment, Salary, Allowances and Other Terms and Conditions of Services of the Chairman and Members of the Authority |
| Rule 125 | (Omitted) Secretary of the Authority |
| Rule 126 | Power to determine the Methodology and Procedure |
| Rule 127 | Functions of the Authority |
| Rule 128 | Examination of Application by the Standing Committee and Screening Committee |
| Rule 129 | Initiation and Conduct of Proceedings |
| Rule 130 | Confidentiality of Information |
| Rule 131 | Cooperation with Other Agencies or Statutory Authority |
| Rule 132 | Power to Summon Person to give Evidence and Produce Document |
| Rule 133 | Order of the Authority |
| Rule 134 | (Omitted) Decision to be Taken by the Majority |
| Rule 135 | Compliance by the Registered Person |
| Rule 136 | Monitor of the Order |
| Rule 137 | (Omitted) Tenure of Authority |
| Explanation XV | Explanation to Chapter XV – ANTI PROFITEERING |
| Chapter : XVI – E-WAY BILL RULES |
| Rule 138 | Information to be Furnishing Prior to Commencement of Movement of Goods and Generation of E-Way Bill |
| Rule 138A | Document and Divices to be Carried by a Person-in-Charge of a Conveyance |
| Rule 138B | Verification of Documents and Conveyances |
| Ruel 138C | Inspection and Verification of Goods |
| Rule 138D | Facility for Uploading Information Regarding Detention of Vehicle |
| Rule 138E | Restriction on Furnishing of Information in PART A of FORM GST EWB-01 |
| Rule 138F | Information to be Furnished in case of Intra-State Movement of Gold, Precious Stones, etc. and Generation of E-Way Bills thereof |
| Chapter : XVII – INSPECTION, SEARCH AND SEIZURE |
| Rule 139 | Inspection, Search and Seizure |
| Rule 140 | Bond and Security for Release of Seized Goods |
| Rule 141 | Procedure in Respect of Seized Goods |
| Chapter : XVIII – DEMANDS AND RECOVERY |
| Rule 142 | Notice and Order for Demand of Amounts Payable Under the Act |
| Rule 142A | Procedure for Recovery of Dues Under Existing Laws |
| Rule 142B | Intimation of Certain Amounts Liable to be Recovered Under Section 79 of the Act |
| Rule 143 | Recovery by Deduction from any Money Owed |
| Rule 144 | Recovery by Sale of Goods Under the Control of Proper Officer |
| Rule 144A | Recovery of Penalty by Sale of Goods or Conveyance Detained or Seized in Transit |
| Rule 145 | Recovery from the Third Person |
| Rule 146 | Recovery Through Execution of a Decree, etc. |
| Rule 147 | Recovery by Sale of Movable or Immovable Property |
| Rule 148 | Prohibition Against Bidding or Purchase by Officer |
| Rule 149 | Prohibition Against Sale on Holidays |
| Rule 150 | Assistance by Police |
| Rule 151 | Attechment or Debts and Sheres etc. |
| Rule 152 | Attachment of Property in Custody of Courts or Public Officer |
| Rule 153 | Attachment of Interest in Partnership |
| Rule 154 | Desposal of Proceeds of Sale of Goods and Movable or Immovable Property |
| Rule 155 | Recovery through Land Revenue Authority |
| Rule 156 | Recovery Through Court |
| Rule 157 | Recovery from Surety |
| Rule 158 | Payment of Tax and other Amounts of Instalments |
| Rule 159 | Provisional Attachment of Property |
| Rule 160 | Recovery from Company in Liquidation |
| Rule 161 | Continuation of Certain Recovery Proceedings |
| Chapter : XIX – OFFENCES AND PENALTIES |
| Rule 162 | Procedure for Compounding of Offences |
| Rule 163 | Consent based Sharing of Information |
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| GST FORMS |