Delhi Goods and Services Tax (DGST) Rules, 2017 Part – A (Rules)

1 · Short title 1 [xxx] and Commencement.-

2 · Definitions. -

1 · Word " Extent"omitted vide Noti. No. 7/2017 -Delhi State Tax , dt. 30.06.2017, w.e.f 22.06.2017.

2 · Words and brackets "(Composition and Registration)" omitted by the Delhi Goods and Services Tax (First Amendment 2017) Rules, 2017, w.e.f. 22-6-2017 vide notification no 7/2017-ST dated 30-6-2017.

3 · Intimation for composition levy.-

1 · Substituted for the word [Rules] vide Notf no. 03/2019 -ST dt. 20.12.2019 wef 01.02.2019

2 · Inserted vide Notf no. 30/2020 – ST dt. 21.12.2020 w.e.f 31.03.2020

3 · Substituted for the word [ninety days] vide Notf no. 03/2018- ST dt. 31.01.2018 w.e.f 23.01.2018

4 · Effective date for composition levy.-

5 · Conditions and restrictions for composition levy.-

1 · Substituted vide Notf no. 45/2017 -ST dt. 09.11.2017. 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:

2 · Substituted for the word [sixty] vide Notf no. 22/2017 – ST dt. 22.08.2017

3 · Inserted vide Notf no. 34/2017 –ST dt. 09.11.2017 w.e.f 15.09.2017

6 · Validity of composition levy

7 · Rate of tax of the composition levy

1 · Substituted for the word [one per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- ST dt. 31.01.2018

2 · Substituted for the word [two and a half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- ST dt. 31.01.2018

3 · Substituted for the word ―"goods" vide Notf no. 03/2019-ST dt. 20.12.2019 w . e . f 01.02.2019

4 · Substituted for the word [half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- ST dt. 31.01.2018

8 · Application for registration

1 · Omitted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

2 · Omitted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019

3 · Inserted vide Notf no.16/2020 – ST dt. 23.10.2020

9 · Verification of the application and approval

1 · Inserted vide Notf no.16/2020 – ST dt. 23.10.2020 w.e.f 23.03.2020

10 · Issue of registration certificate

11 · [Separate registration for multiple places of business within a State or a Union territory

1 · Substituted vide Notf no. 7/2017 -ST dt. 30.06.2017 for the words ― " digitally signed" w.e.f 22.06.2017

2 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

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.-

01 · in respect of each such vertical.

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

1 · Substituted vide Notf no. 7/2017 -ST dt. 30.06.2017 for "signed" w.e.f 22.06.2019

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

1 · Inserted vide Notf no.75/2017 -ST dt. 29.12.2017 w.e.f 31.01.2018

2 · Inserted vide Notf no. 22/2017 – ST dt. 22.08.2017 w.e.f 22.06.2017

20 · Application for cancellation of registration

1 · Substituted vide Notf no. 7/2017 -CT dt. 30.06.2017 for "said rule" w.e.f 22.06.2019

2 · Inserted vide Notf no. 75/2017 – ST dt. 29.12.2017 w.e.f 31.01.2018

21 · Registration to be cancelled in certain cases

22 · Cancellation of registration

6 · Inserted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f. 09.10.2019

23 · Revocation of cancellation of registration

1 · Omitted vide Notf no. 07/2017 -ST dt. 22.06.2019

2 · Inserted vide Notf no. 39/2018 -ST dt. 03.09.2019 w.e.f 04.09.2018

3 · Inserted vide Notf no. 20/2019 – ST dt. 11.03.2020 w.e.f 23.04.2019

24 · Migration of persons registered under the existing law

25 · . [Physical verification of business premises in certain cases

1 · Inserted vide Notf no. 7/2017 -ST dt. 22.06.2019

2 · Substituted for [30th October, 2017] vide Notf no. 51/2017 -ST dt. 27.11.2017 w.e.f 28.10.2017

3 · Substituted for [31st December, 2017] vide Notf no. 03/2018 – ST dt. 31.01.2018 w.e.f 23.01.2018

26 · Method of authentication

30 · on the common portal within a period of fifteen working days following the date of such verification.”

2 · Substituted vide Notf no. 7/2017 -ST dt. 22.06.2019 for "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)"

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

1 · Substituted vide Notf no.08/2020 – ST dt. 21.10.2020 w.e.f 01.03.2020 for "(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:– For the purposes of this sub -rule, the expressions-(a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State; (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010."

2 · Inserted vide Notf no. 03/2018 – ST dt. 31.01.2018 w.e.f 23.01.2018

33 · Value of supply of services in case of pure agent

1 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 with effect from 01.07.2019

2 · Amended vide Notf no. 17/2017 -CT dt. 11.08.2017 w.e.f 22.07.2017. Till then, the rule read as follows–"34. Rate of exchange of currency, other than Indian rupees, for determination of value . -The rate of exchange for

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

1 · Inserted vide Notf no. 39/2018 -ST dt. 03.09.2019 w.e.f 04.09.2019

2 · Substituted for the figures and words [20 per cent. ] with effect from 26.12.2019 vide Notf no. 75/2019 – ST dt.

29 · 12.2020

3 · Inserted vide Notf no. 49/2019 -ST dt. 14.10.2020

4 · Inserted vide Notf no. 30/2020 -ST dt. 21.12.2020 w.e.f 03.04.2020

38 · Claim of credit by a banking company or a financial institution

39 · Procedure for distribution of input tax credit by Input Service Distributor

1 · Inserted vide Notf no. 26/2018 -S28T dt. 02.09.2019 w.e.f 13.06.2018

40 · Manner of claiming credit in special circumstances

1 · Substituted vide Notf no. 22/2017 – ST w.e.f 01.07.2017 dt. 22.08.2017

41 · Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

1 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

42 · Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

4 · Substituted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019 for "(g)"

1 · Substituted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019 for "added to the output tax liability of the registered person"

1 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

2 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

3 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

4 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

5 · Substituted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020 for "(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic

1 · Substituted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020 for "(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as 'Tc', shall be the common credit in respect of capital goods for a tax period:

2 · Inserted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020

3 · Omitted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020

4 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

3 · Inserted vide Notf no. 03/2019 -ST dt. 29.01.2019 w.e.f 01.02.2019

4 · Inserted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019

1 · Substituted vide Notf no. 16/2019 -ST dt. 06.01.2020 w.e.f 29.03.2019 for "(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax."

2 · Omitted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

3 · Inserted vide Notf no. 55/2017 -ST dt. 22.12.2017 w.e.f 15.11.2017

1 · Explanation substituted vide Notf no. 03/2018 – ST dt. 31.01.2018 w.e.f 23.01.2018. Till then it read as follows: Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017. 2

44 · Manner of reversal of credit under special circumstances

45 · Conditions and restrictions in respect of inputs and capital goods sent to the job worker

1 · Substituted vide Notf no. 15/2017 -ST dt. 19.07.2017 w.e.f 01.07.2017

2 · Substituted vide Notf no. 15/2017 -ST dt. 19.07.2017 w.e.f 01.07.2017

3 · Inserted vide Notf no. 14/2018 -ST dt. 22.06.2018 w.e.f 23.03.2018

1 · Omitted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2108

2 · Inserted vide Notf no. 54/2017 -ST dt. 27.11.2017 w.e.f 28.10.2017

46 · Tax invoice

47 · Time limit for issuing tax invoice

48 · Manner of issuing invoice

2 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

3 · Inserted vide Notf no. 31/2019 – CT dt. 05.06.2020 with effect from a date to be notified later

50 · Receipt voucher

51 · Refund voucher

52 · Payment voucher

53 · Revised tax invoice and credit or debit notes

1 · Omitted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019

2 · Omitted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019

3 · Omitted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019

54 · Tax invoice in special cases

1 · Inserted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019

1 · Inserted vide Notf no. 03/2018 -ST dt. 31.01.2018 w.e.f 23.01.2018

2 · Substituted for "shall" vide Notf no. 55/2017 -ST dt. 22.12.2017 w.e.f 15.11.2017

3 · Inserted vide Notf no. 45/2017 -ST dt 09.11.2017 w.e.f 13.10.2017

4 · Inserted vide Notf no. 45/2017 -ST dt 09.11.2017 w.e.f 13.10.2017

5 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

6 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

7 · Inserted vide Notf no. 33/2019 -ST dt. 24.06.2020 w.e.f 18.07.2019

55 · Transportation of goods without issue of invoice

1 · Inserted vide Notf no. 39/2018 -ST dt. 03.09.2019 w.e.f 04.09.2018

56 · Maintenance of accounts by registered persons

1 · Inserted vide Notf no. 28/2018 -ST dt. 02.09.2019 w.e.f 19.06.2018

59 · Form and manner of furnishing details of outward supplies

60 · Form and manner of furnishing details of inward supplies

61 · Form and manner of submission of monthly return

2 · under section 38 has been extended and the circumstances so warrant, the

3B · electronically through the common portal, either directly or through a Facilitation

62 · [Form and manner of submission of statement and return 3

3 · Substituted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019 for "Form and manner of submission of quarterly return by the composition supplier"

4 · Substituted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019 for "paying tax under section 10 shall, on the basis of details contained in FORM GSTR -4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4"

7 · Substituted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019 for "return under sub -rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount"

8 · Inserted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019

63 · Form and manner of submission of return by non-resident taxable person

64 · Form and manner of submission of return by persons providing online information and database access or retrieval services

65 · Form and manner of submission of return by an Input Service Distributor

1 · Omitted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019

2 · Inserted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019

3 · Substituted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019 for "the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier"

4 · Inserted vide Notf no. 20/2019 -ST dt. 11.03.2020 w.e.f 23.04.2019

66 · Form and manner of submission of return by a person required to deduct tax at source

67 · Form and manner of submission of statement of supplies through an e-commerce operator

68 · Notice to non -filers of returns

69 · Matching of claim of input tax credit

70 · Final acceptance of input tax credit and communication thereof

71 · Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

72 · Claim of input tax credit on the same invoice more than once

73 · Matching of claim of reduction in the output tax liability

74 · Final acceptance of reduction in output tax liability and communication thereof

75 · Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

76 · Claim of reduction in output tax liability more than once

77 · Refund of interest paid on reclaim of reversals

78 · Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

79 · Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

80 · Annual return

1 · Inserted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

81 · Final return

82 · Details of inward supplies of persons having Unique Identity Number

83 · Provisions relating to a goods and services tax practitioner

1 · Inserted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020

2 · Substituted for "Central Board of Excise" vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

1 · Substituted for the word "eighteen months" vide Notf no. 03/2019-ST dt. 20.12.2019 w.e.f 01.02.2019

1 · Substituted for "[(i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:

84 · Conditions for purposes of appearance

1 · Inserted vide Notf no. 60/2018 – ST dt. 16.12.2019 w.e.f 30.10.2018

2 · Inserted vide Notf no. 33/2019 -ST dt. 24.06.2020 w.e.f 18.07.2019

85 · Electronic Liability Register

86 · Electronic Credit Ledger

2 · Inserted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

87 · Electronic Cash Ledger

1 · Inserted vide Notf no. 16/2020 -ST dt. 23.10.2020 w.e.f 23.03.2020

2 · Inserted vide Notf no. 75/2019 – ST dt 29.12.2020 w.e.f 26.12.2019

1 · Inserted vide Notf no. 22/2017 – ST dt 22.08.201

2 · Omitted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

3 · Inserted vide Notf no. 22/2017 – ST dt 22.08.2017

88 · Identification number for each transaction

89 · Application for refund of tax, interest, penalty, fees or any other amount

1 · Substituted vide Notf no. 47/2017 -ST dt. 23.11.2017 w.e.f 18.10.2017 for "Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies"

1 · Substituted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019 for "a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer"

1 · Substituted vide Notf no. 54/2018 -ST dt. 12.12.2019 w.e.f 09.10.2018 for "(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I) No. 40/2017– State Tax (Rate), dated the 27 TH November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(57)/Fin.(Rev-I)/2017-18/DS-VI/763, dated the 27 th November, 2017 or notification No. 41/2017 -Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." 2 Substituted vide Notf no. 03/2018 -ST dt. 31.01.2018 w.e.f 23.10.201. Till then it read as: "(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-State Tax dated 23 rd Novemberr, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated 27 th November, 2017 or notification No. 41/2017 -Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." 3 Substituted vide Notf no. 75/2017 -ST dt 31.01.2018 w.e.f 29.12.2017 for "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of subsection (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where,(A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:Zero -rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero -rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period‖ means the period for which the claim has been filed."

90 · Acknowledgement

91 · Grant of provisional refund

92 · Order sanctioning refund

1 · Inserted wef 24.09.2019 vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019

2 · Substituted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f a date to be notified later for "order"

3 · Substituted vide Notf no. 31/2019 --ST dt. 05.06.2020 w.e.f a date to be notified later for "order "

4 · Inserted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

5 · Inserted wef 24.09.2019 vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019

6 · Substituted vide Notf no. 16/2020 -ST dt. 23.20.2020 w.e.f 23.03.2020

93 · Credit of the amount of rejected refund claim

94 · Order sanctioning interest on delayed refunds

95 · Refund of tax to certain persons

96 · Refund of integrated tax paid on goods [or services] 1 exported out of India

2 · Substituted for the words "an exporter" vide Notf no. 03/2018-ST dt. 31.01.2018 w.e.f 23.01.2018

3 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

4 · Substituted for the words " relevant export invoices" vide Notf no. 03/2018-ST dt. 31.01.2018 w.e.f 23.01.2018

6 · Substituted for the words "the system designated by the Customs shall process the claim for refund" vide Notf no.03/2018 -ST dt. 31.01.2018 w.e.f 23.01.2018

2 · Substituted w.e.f 23.10.2017 Notf no. 53/2018 -ST dt. 12.12.2019 for: "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

96A · [Export] 2 of goods or services under bond or Letter of Undertaking

1 · Inserted vide Notf no. 16/2020 -ST dt. 23.20.2020 w.e.f 23.10.2017

2 · Substituted vide Notf no. 03/2019 -CT dt. 20.12.2019 w.e.f 01.02.2019 for "Refund of integrated tax paid on export"

3 · Inserted vide Notf no. 47/2017 -ST dt. 23.11.2017 w.e.f 18.10.2017

4 · Inserted vide Notf no. 03/2019 -ST dt. 20.12.2019 w.e.f 01.02.2019

5 · Inserted vide Notf no. 51/2017 -ST dt. 27.11.2017 w.e.f 28.10.2017

1 · Inserted vide Notf no. 16/2020 -ST dt. 23.20.2020 w.e.f 23.03.2020

2 · Inserted vide Notf no. 26/2018 -ST dt. 02.09.2019 w.e.f 13.06.2018

1 · Substituted vide Notf no. 21/2018 -ST dt. 02.07.2018 w.e.f 18.04.2018 for Consumer Welfare Fund. -(1)All credits to the Consumer Welfare Fund shall be made under sub -rule (5) of rule 92.

1 · Inserted vide Notf no. 55/2017 -ST dt. 22.12.2017 w.e.f 15.11.2017

98 · Provisional Assessment

99 · Scrutiny of returns

101 · Audit

102 · Special Audit

1 · Substituted vide Notf No. 16/2019 -CT dt. 06.01.2020 w.e.f 29.03.2019 for "100. Assessment in certain cases . (1) The order of assessment made under sub -section (1) of section 62 shall be issued in FORM GST ASMT-13.

2 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

103 · Qualification and appointment of members of the Authority for Advance Ruling

104 · Form and manner of application to the Authority for Advance Ruling

105 · Certification of copies of advance rulings pronounced by the Authority

106 · Form and manner of appeal to the Appellate Authority for Advance Ruling

107 · Certification of copies of the advance rulings pronounced by the Appellate Authority

1 · Substituted w.e.f 01.07.2017 vide Notf no. 22/2017 – ST dt. 22.08.2017

2 · Inserted vide Notf no. 55/2017 -ST dt. 22.12.2017 w.e.f 15.11.2017

108 · Appeal to the Appellate Authority

109 · Application to the Appellate Authority

1 · Substituted for "the Additional Commissioner (Appeals)" vide Notf no. 55/2017 – ST dt. 22.12.2017 w.e.f 15.11.2017

2 · Substituted for "the Additional Commissioner (Appeals)" vide Notf no. 55/2017 – ST dt. 22.12.2017 w.e.f 15.11.2017

110 · Appeal to the Appellate Tribunal

111 · Application to the Appellate Tribunal

112 · Production of additional evidence before the Appellate Authority or the Appellate Tribunal

1 · Inserted vide Notf no. 55/2017 – ST dt. 22.12.2017 w.e.f 15.11.2017

2 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018

113 · Order of Appellate Authority or Appellate Tribunal

114 · Appeal to the High Court

115 · Demand confirmed by the Court

116 · Disqualification for misconduct of an authorised representative

117 · Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

1 · Substituted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019 for "31st March, 2019"

2 · Substituted for the figures, letters and word [31st December, 2019] with effect from 31.12.2019 vide Notf no. 02/2020-ST dt. 08.01.2020 w.e.f 01.01.2020

3 · Inserted vide Notf no. 48/2018 -ST dt. 03.09.2019 w.e.f 10.09.2018

118 · Declaration to be made under clause (c) of sub-section (11) of section 142

119 · Declaration of stock held by a principal and job-worker

1 · Substituted vide Notf No. 12/2018 -ST dt. 28.03.2018, for "the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;"

2 · Substituted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019 for "30th April, 2019"

3 · Substituted for the figures, letters and word [31st January, 2020] vide Notf no. 02/2020-ST dt. 08.01.2020 w.e.f 01.01.2020

4 · Substituted vide Notf no. 36/2017 -ST dt. 09.11.2017 w.e.f 29.09.2017 for "a period of ninety days of the appointed day"

5 · Substituted vide Notf no. 36/2017 -ST dt. 09.11.2017 w.e.f 29.09.2017 for "ninety days of the appointed day"

120 · Details of goods sent on approval basis

121 · Recovery of credit wrongly availed

1 · [122. Constitution of the Authority

123 · Constitution of the Standing Committee and Screening Committees

3 · [124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

125 · 4 [Secretary to the Authority

126 · Power to determine the methodology and procedure

127 · Duties of the Authority

1 · Substituted vide Notf no. 27/2017 -ST dt. 20.10.2017 w.e.f 01.07.2017.

2 · Substituted vide Notf no. 27/2017 -ST dt. 20.10.2017 w.e.f 01.07.2017.

3 · Substituted vide Notf no. 27/2017 -ST dt. 20.10.2017 w.e.f 01.07.2017.

4 · Substituted vide Notf no. 27/2017 -ST dt. 20.10.2017 w.e.f 01.07.2017.

5 · Substituted vide Notf no. 27/2017 -ST dt. 20.10.2017 w.e.f 01.07.2017.

128 · Examination of application by the Standing Committee and Screening Committee

129 · Initiation and conduct of proceedings

1 · Inserted vide Notf no. 14/2018 -ST dt. 22.06.2018 w.e.f 23.03.2018

2 · Inserted vide Notf no. 34/2017 – ST dt. 09.11.2017 w.e.f 15.09.2017

3 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

4 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

5 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

6 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

7 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

8 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

9 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

10 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

11 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

130 · Confidentiality of information

131 · Cooperation with other agencies or statutory authorities

132 · Power to summon persons to give evidence and produce documents

133 · Order of the Authority

1 · Substituted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019 for "three"

2 · Substituted vide Notf no. 14/2018 -ST dt. 22.06.2018 w.e.f 23.03.2018 for "as allowed by the Standing Committee".

3 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

4 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

5 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

6 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

7 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

8 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019 for "three"

9 · Substituted for the word "Safeguards" vide Notf no. 29/2018-ST dt. 02.09.2019 w.e.f 12.06.2018

2 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

3 · Substituted vide Notf no. 26/2018 -ST dt. 02.09.2019 w.e.f 13.06.2018, for:

135 · Compliance by the registered person

136 · Monitoring of the order

137 · Tenure of Authority

1 · Substituted vide Notf no. 14/2018 -ST dt. 22.06.2018 w.e.f 23.03.2018 for "134. Decision to be taken by the majority . -If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority."

1 · Substituted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018 for "Explanation 1

1 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

2 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

3 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

4 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

1 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

1 · Inserted vide Notf no. 26/2018 -ST dt. 02.09.2019 w.e.f 13.06.2018

138A · Documents and devices to be carried by a person-in-charge of a conveyance

138B · Verification of documents and conveyances

138C · Inspection and verification of goods

138D · Facility for uploading information regarding detention of vehicle

1 · Inserted vide Notf no. 28/2018 -ST dt. 02.09.2019 w.e.f 19.06.2018 2 Substituted vide Notf No. 12/2018 -ST dt. 28.03.2018 w.e.f 07.03.2018, to be effective from the date as shall be notified

138 · (as substituted vide Notf No. 3/2018-State Tax, dated 31.01.2018 w.e.f 23.01.2018):

138 · Information to be furnished prior to commencement of movement of goods and generation of eway bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

138 · (as inserted vide Notf no. 27/2017- ST dt. 20.10.2017

1 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019

2 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019 for "returns"

3 · Inserted vide Notf no. 31/2019 – ST dt. 05.06.2020 w.e.f 28.06.2019 for "tax periods"

4 · Inserted vide Notf no. 33/2019 -ST dt. 24.06.2020 w.e.f 18.07.2019

5 · Inserted vide Notf no. 33/2019 -ST dt. 24.06.2020 w.e.f 18.07.2019

6 · Inserted vide Notf no. 74/2018 -ST dt. 19.12.2019 w.e.f 31.12.2018.

7 · Inserted vide Notf no. 14/2018 -ST dt. 22.06.2018 w.e.f 23.03.2018

139 · Inspection, search and seizure

140 · Bond and security for release of seized goods

141 · Procedure in respect of seized goods

1 · Substituted vide Notf No. 16/2020 -ST dt. 23.20.2020 w.e.f 23.03.2020 for the word "Commissioner".

1 · Inserted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019

2 · Inserted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019

3 · Inserted vide Notf no. 49/2019 -ST dt. 14.10.2020 w.e.f 09.10.2019

143 · Recovery by deduction from any money owed

144 · Recovery by sale of goods under the control of proper officer

1 · Substituted vide Notf No. 16/2019 -ST dt. 06.01.2020 wef 29.03.2019 for "142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the

2 · Inserted vide Notf no. 60/2018 – ST dt. 16.12.2019 w.e.f 30.10.2018

145 · Recovery from a third person

146 · Recovery through execution of a decree, etc

147 · Recovery by sale of movable or immovable property

148 · Prohibition against bidding or purchase by officer

149 · Prohibition against sale on holidays

150 · Assistance by police

151 · Attachment of debts and shares, etc

152 · Attachment of property in custody of courts or Public Officer

153 · Attachment of interest in partnership

154 · Disposal of proceeds of sale of goods and movable or immovable property

155 · Recovery through land revenue authority

156 · Recovery through court

157 · Recovery from surety

158 · Payment of tax and other amounts in instalments

159 · Provisional attachment of property

160 · Recovery from company in liquidation

161 · Continuation of certain recovery proceedings

162 · Procedure for compounding of offences