Central Goods and Services Tax (CGST) Rules, 2017

1 · Substituted for the word [Rules] vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

2 · Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt. 23.01.2018

3 · Substituted vide Notf no. 45/2017 -CT dt. 13.10.2017. for ― (3A) Notwithstanding anything contained in subrules (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

6 · Substituted for the word [one per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt. 23.01.2018

7 · Substituted for the word [two and a half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018CT dt. 23.01.2018

8 · Substituted for the word ―goods‖ vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

9 · Substituted for the word [half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt. 23.01.2018

10 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

11 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

10 · Issue of registration certificate . -(1)Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-

12 · Substituted vide Notf no. 7/2017 -CT dt.27.06.2017 for the words ―digitally signed‖

13 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

14 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019 for ―Separate registration for multiple business verticals within a State or a Union territory.-(1)Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-

15 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019

16 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019

17 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

17 · Assignment of Unique Identity Number to certain special entities . -(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub -section (9) of section 25 may submit an application electronically in FORM GST REG -13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner .

19 · Inserted vide Notf no. 75/2017 – CT dt. 29.12.2017

20 · Inserted vide Notf no. 22/2017 – CT dt. 17.08.2017

21 · Substituted vide Notf no. 7/2017 -CT dt. 27.06.2017 for ―the said rule‖

22 · Inserted vide Notf no. 75/2017 -CT dt. 29.12.2017

23 · Omitted vide Notf no. 03/2018 -CT dt. 23.01.2018

24 · Inserted vide Notf no. 07/2017 -CT dt. 27.06.2017

25 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

26 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

27 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

28 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

29 · Omitted vide Notf no. 7/2017 -CT dt. 27.06.2017

30 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

31 · Inserted vide Notf no. 20/2019 – CT dt. 23.04.2019

26 · Method of authentication . -(1)All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

32 · Inserted vide Notf no. 7/2017 -CT dt. 27.06.2017

33 · Substituted for [30 th October, 2017] vide Notf no. 51/2017-CT dt. 28.10.2017

34 · Substituted for [31 st December, 2017] vide Notf no. 03/2018 – CT dt. 23.01.2018

35 · Substituted vide Notf no. 7/2017 -CT dt. 27.06.2017 for ―specified under the provisions of the Information Technology Act, 2000 (21 of 2000) ‖

28 · Value of supply of goods or services or both between distinct or related persons, other than through an agent . -The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall -

29 · Value of supply of goods made or received through an agent . -The value of supply of goods between the principal and his agent shall-

30 · Value of supply of goods or services or both based on cost . -Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.

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)Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be-

36 · Inserted vide Notf no. 03/2018 – CT dt. 23.01.2018

33 · Value of supply of services in case of pure agent . -Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely , -

37 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from 01.07.2019

35 · Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax . -Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-

38 · Amended vide Notf no. 17/2017 -CT dt. 27.07.2017. 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 the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act.‖

36 · . Documentary requirements and conditions for claiming input tax credit . -(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely , -

37 · . Reversal of input tax credit in the case of non-payment of consideration . -(1)A registered person, who has availed of input tax credit on any inward supply of goods or

39 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

40 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

38 · . Claim of credit by a banking company or a financial institution . -A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely , -

41 · Inserted vide Notf no. 26/2018 -CT dt. 13.06.2018

39 · . Procedure for distribution of input tax credit by Input Service Distributor . -(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely , -

40 · . Manner of claiming credit in special circumstances . -(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub -section, shall be subject to the following conditions, namely , -

42 · Substituted vide Notf no. 22/2017 – CT dt. 01.07.2017

41 · . Transfer of credit on sale, merger, amalgamation, lease or transfer of a business . -(1) A registered person shall, in the event of sale, merger, de-merger , amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC -02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:

43 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019

42 · . Manner of determination of input tax credit in respect of inputs or input services and reversal thereof . -(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely , -

44 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

45 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

46 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

47 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―(g)‖

48 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

49 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―Provided‖

50 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

51 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―(l) the amount ‗C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; ‖

52 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―added to the output tax liability of the registered person: ‖

53 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―The input tax credit ‖

54 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―added to the output tax liability of the registered person ‖

55 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

43 · . Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases . -(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely , -

56 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

57 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

58 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

59 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

60 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

61 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―Provided‖

62 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

63 · Inserted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

64 · Substituted vide Notf no. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―(2) The amount T e shall be computed separately for central tax, State tax, Union territory tax and integrated tax. ‖

65 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

66 · Inserted vide Notf no. 55/2017 -CT dt. 15.11.2017

67 · Explanation substituted vide Notf no. 03/2018 – CT dt. 23.01.2018. Till then it read as follows: -

44 · . Manner of reversal of credit under special circumstances . -(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-

45 · . Conditions and restrictions in respect of inputs and capital goods sent to the job worker . -(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, [and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:

69 · Inserted vide Notf no. 22/2017 -CT dt. 17.08.2017

70 · Inserted vide Notf no. 14/2018 -CT dt. 23.03.2018

71 · Omitted vide Notf no. 74/2018 -CT dt. 31.12.2108

72 · Inserted vide Notf no. 54/2017 -CT dt. 28.10.2017

73 · Amended vide Notf no. 17/2017 -CT dt. 27.07.2017. Till then it read as follows –

74 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019 with effect from 01.09.2019

75 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

76 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later

77 · Inserted vide Notf no. 45/2017 -CT dt. 13.10.2017

78 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

79 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later

51 · . Refund voucher . -A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-

52 · Payment voucher . -A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-

53 · Revised tax invoice and credit or debit notes . -(1)A revised tax invoice referred to in section 31 [and credit or debit notes referred to in section 34] 80 shall contain the following particulars, namely:-

80 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

81 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

82 · Omitted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

83 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

54 · . Tax invoice in special cases . -(1)An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:-

84 · Inserted vide Notf no. 03/2018 -CT dt. 23.01.2018

85 · Substituted for ―shall‖ vide Notf no. 55/2017 -CT dt. 15.11.2017

86 · Inserted vide Notf no. 45/2017 -CT dt. 13.10.2017

87 · Inserted vide Notf no. 45/2017 -CT dt. 13.10.2017

88 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

55 · Transportation of goods without issue of invoice . -(1)For the purposes of-

89 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

90 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019 with effect from 01.09.2019

91 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

92 · Inserted vide Notf no. 03/2018 -CT dt. 23.01.2018

56 · Maintenance of accounts by registered persons . -(1)Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers .

58 · Records to be maintained by owner or operator of godown or warehouse and transporters . -(1)Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR -01 , either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.

93 · Inserted vide Notf no. 28/2018 -CT dt. 19.06.2018

59 · Form and manner of furnishing details of outward supplies . -(1)Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

60 · Form and manner of furnishing details of inward supplies . -(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part Band Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.

61 · Form and manner of submission of monthly return . -(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

62 · [Form and manner of submission of statement and return] 97 . -(1) Every registered person [paying tax under section 10 or paying tax by availing the benefit of

94 · Substituted wef 01.07.2017 for ―[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR -2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, [specify the manner and conditions subject to which the] return shall be furnished in FORM GSTR -3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.‖ vide Notf no. 49/2019 – CT dt 09.10.2019

95 · Inserted wef 01.07.2017 vide Notf no. 17/2017 – CT dt 27.07.2017

96 · Omitted w.e.f. 01.07.2017 vide Notf no. 49/2019 -CT dt. 09.10.2019

97 · Substituted vide Notf no. 20/2019 -CT dt. 23.04.2019 for ―Form and manner of submission of quarterly return by the composition supplier ‖

98 · Substituted vide Notf no. 20/2019 -CT dt. 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‖

99 · Inserted vide Notf no. 45/2017 -CT dt 13.10.2017

100 · Omitted vide Notf no. 20/2019 -CT dt. 23.04.2019

101 · Substituted vide Notf no. 20/2019 -CT dt. 23.04.2019 for ―return under sub -rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount‖

102 · Inserted vide Notf no. 20/2019 -CT dt. 23.04.2019

63 · Form and manner of submission of return by non-resident taxable person . -Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.

64 · Form and manner of submission of return by persons providing online information and database access or retrieval services . -Every registered person providing online information and data base access or retrieval services from a place outside India to

103 · Omitted vide Notf no. 20/2019 -CT dt. 23.04.2019

104 · Inserted vide Notf no. 20/2019 -CT dt. 23.04.2019

105 · Substituted vide Notf no. 20/2019 -CT dt. 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‖

106 · Inserted vide Notf no. 20/2019 -CT dt. 23.04.2019

107 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

108 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

109 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

110 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

111 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

112 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

113 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

69 · Matching of claim of input tax credit . -The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR -3 -

70 · Final acceptance of input tax credit and communication thereof . -(1)The final acceptance of claim of input tax credit in respect of any tax period, specified in subsection (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.

71 · Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit . -(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS -2 through the common portal on or before the last date of the month in which the matching has been carried out.

72 · Claim of input tax credit on the same invoice more than once . -Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

73 · Matching of claim of reduction in the output tax liability . -The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-

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 . -(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS1 and the recipient electronically in FORM GST MIS -2 through the common portal on or before the last date of the month in which the matching has been carried out.

76 · Claim of reduction in output tax liability more than once . -The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

77 · Refund of interest paid on reclaim of reversals . -The interest to be refunded under sub -section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54.

78 · Matching of details furnished by the e-Commerce operator with the details furnished by the supplier . -The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 ,

79 · Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier . -(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS –4 –4 on the common portal on or before the last date of the month in which the matching has been carried out.

80 · Annual return . -(1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35] 114 , other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

114 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

115 · Substituted for ―Central Board of Excise‖ vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

116 · Substituted for the word ―eighteen months‖ vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

117 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019 for ―A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-

118 · 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:

119 · Inserted vide Notf no. 60/2018 – CT dt. 30.10.2018

84 · Conditions for purposes of appearance . -(1)No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.

85 · Electronic Liability Register . -(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.

120 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019 with effect from a date to be notified later

121 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

87 · Electronic Cash Ledger . -(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT -05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

123 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

124 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

125 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

126 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

127 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

88 · Identification number for each transaction . -(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.

128 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later

129 · Inserted vide Notf No. 16/2019 -CT dt. 29.03.2019

89 · Application for refund of tax, interest, penalty, fees or any other amount . -(1) Any person, except the persons covered under notification issued under section 55,claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

130 · Substituted vide Notf no. 47/2017 -CT dt. 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 ‖

131 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 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‖

132 · Substituted vide Notf no. 39/2018 -CT dt. 04.09.2018 for:

133 · Substituted vide Notf no. 54/2018 -CT dt. 09.10.2018 for ―(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017Central Tax (Rate) dated the 23 rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R 1320 (E) dated the 23 rd October, 2017 or notification No. 41/2017 -Integrated Tax (Rate) dated the 23 rd 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 23 rd October, 2017 or notification No. 78/2017 -Customs dated the 13 th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E) dated the 13 th October, 2017 or notification No. 79/2017 -Customs dated the 13 th 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 13 th 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.‖

134 · Substituted vide Notf no. 03/2018 -CT dt. 23.01.2018 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-Central Tax dated 18 th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zerorated supply of goods or services or both, shall be granted.

135 · Substituted wef 23.10.2017 vide Notf no. 75/2017 -CT dt 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 sub-section (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 -

90 · Acknowledgement . -(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.

136 · Substituted vide Notf no. 74/2018 -CT dt.31.12.2018 for ―(b) ―Adjusted Total turnover‖ shall have the same meaning as assigned to it in sub-rule (4).‖

91 · Grant of provisional refund . -(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

138 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

139 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―order‖

140 · Inserted wef 24.09.2019 vide Notf no. 49/2019 -CT dt. 09.10.2019

141 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―order‖

142 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―order‖

143 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

144 · Inserted wef 24.09.2019 vide Notf no. 49/2019 -CT dt. 09.10.2019

92 · Order sanctioning refund . -(1)Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable:

145 · Substituted vide vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―advice‖

146 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later

147 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―advice‖

148 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later for ―advice‖

149 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

150 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later

151 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later for ―an advice‖

152 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later for ―payment advice‖

153 · Inserted vide Notf no. 75/2017 -CT dt 29.12.2017

154 · Omitted vide Notf no. 75/2017 -CT dt 29.12.2017

155 · Omitted vide Notf no. 75/2017 -CT dt 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notf no. 26/2018 -CT dt. 13.06.2017

156 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef 01.07.2019

96 · Refund of integrated tax paid on goods [or services] 157 exported out of India . -(1) The shipping bill filed by [an exporter of goods] 158 shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-

157 · Inserted wef 23.10.2017 vide Notf no. 75/2017 -CT dt. 29.12.2017

158 · Substituted for the words ―an exporter‖ w.e.f 23.10.2017 vide Notf no. 03/2018-CT dt. 23.01.2018

159 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

160 · Substituted for the words ‗' relevant export invoices‖ w.e.f.23.10.2017 vide Notf no. 03/2018-CT dt. 23.01.2018

161 · Inserted vide Notf no. 51/2017 – CT dt. 28.10.2017

162 · Substituted for the words ―the system designated by the Customs shall process the claim for refund ‖ w.e.f 23.10.2017 vide Notf no.03/2018 -CT dt. 23.01.2018

2017 · except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.] 164 ] 165 ] 166

164 · Substituted vide Notf no. 54/2018 -CT dt. 09.10.2018 for: ―(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18 th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18 th October, 2017 or notification No. 40/2017 -Central Tax (Rate) dated the 23 rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23 rd October, 2017 or notification No. 41/2017 -Integrated Tax (Rate), dated the 23 rd 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 23 rd October, 2017 or notification No. 78/2017 -Customs, dated the 13 th 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 13 th October, 2017 or notification No. 79/2017 -Customs, dated the 13 th 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 13 th October, 2017.‖

165 · Substituted w.e.f 23.10.2017 Notf no. 53/2018 -CT dt. 09.10.2018 for: ―(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

166 · Substituted w.e.f 23.10.2017, vide Notf no. 39/2018 -CT dt. 04.09.2018 for:

96A · [Export] 167 of goods or services under bond or Letter of Undertaking . -(1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD -11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of —

167 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019 for ―Refund of integrated tax paid on export‖

168 · Inserted vide Notf no. 47/2017 -CT dt. 18.10.2017

169 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

170 · Inserted vide Notf no. 51/2017 -CT dt. 28.10.2017

171 · Inserted vide Notf no. 26/2018 -CT dt. 13.06.2018

173 · Omitted w.e.f. 01.07.2017 vide Notf no. 49/2019 -CT dt. 09.10.2019

174 · Substituted vide Notf no. 21/2018 -CT dt. 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.

175 · Inserted vide Notf no. 55/2107 -CT dt. 15.11.2017

98 · . Provisional Assessment . -(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

99 · . Scrutiny of returns . -(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10 , informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.

176 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―100. Assessment in certain cases . .

101 · . Audit . -(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] 177 or multiples thereof.

102 · . Special Audit . -(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT -03to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.

64 · shall be issued in FORM GST ASMT -18.‖

177 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018

104 · . Form and manner of application to the Authority for Advance Ruling . -(1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

105 · . Certification of copies of advance rulings pronounced by the Authority . -A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.

106 · . Form and manner of appeal to the Appellate Authority for Advance Ruling . -(1)An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49 .

107 · . Certification of copies of the advance rulings pronounced by the Appellate Authority . -A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

178 · Substituted wef 01.07.2017 vide Notf no. 22/2017 – CT dt. 17.08.2017

179 · Inserted vide Notf no. 55/2017 -CT dt. 15.11.2017

108 · . Appeal to the Appellate Authority . -(1)An appeal to the Appellate Authority under sub -section (1) of section 107 shall be filed in FORM GST APL-01,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

109 · . Application to the Appellate Authority . -(1)An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL03 , along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

110 · . Appeal to the Appellate Tribunal . -(1) An appeal to the Appellate Tribunal under sub -section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL05,on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.

181 · Substituted for ―the Additional Commissioner (Appeals)‖ vide Notf no. 60/2018 – CT dt. 30.10.2018

182 · Inserted vide Notf no. 55/2017 -CT dt. 15.11.2017

183 · Inserted vide Notf no. 74/2018 -CT dt.31.12.2018

111 · . Application to the Appellate Tribunal . -(1)An application to the Appellate Tribunal under sub -section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL -07, along with the relevant documents on the common portal.

112 · . Production of additional evidence before the Appellate Authority or the Appellate Tribunal . -(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:-

113 · . Order of Appellate Authority or Appellate Tribunal . -(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL -04 clearly indicating the final amount of demand confirmed.

114 · . Appeal to the High Court . -(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL -08 .

115 · . Demand confirmed by the Court . -The jurisdictional officer shall issue a statement in FORM GST APL -04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.

116 · . Disqualification for misconduct of an authorised representative . -Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as 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) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140, to which he is entitled under the provisions of the said section:

184 · Substituted vide Notf no. 49/2019 -CT dt. 09.10.2019 for ―31 st March, 2019‖

185 · Inserted vide Notf no. 48/2018 -CT dt. 10.09.2018

118 · . Declaration to be made under clause (c) of sub-section (11) of section 142 . -Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such further period as extended by the Commissioner] 188 , submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.

119 · . Declaration of stock held by a principal and job-worker . -Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] 189 , submit a declaration electronically in FORM GST TRAN -1, specifying therein, the stock of the inputs, semi-finished goods or finished goods , as applicable , held by him on the appointed day.

120 · . Details of goods sent on approval basis . -Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] 190 , submit details of such goods sent on approval in FORM GST TRAN1 .

186 · Substituted vide Notf No. 12/2018 -CT dt. 07.03.2018, 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;‖

187 · Substituted vide Notf no. 49/2019 -CT dt. 09.10.2019 for ―30 th April, 2019]‖

188 · Substituted vide Notf no. 36/2017 -CT dt. 29.09.2017 for ―a period of ninety days of the appointed day ‖

189 · Substituted vide Notf no. 36/2017 -CT dt. 29.09.2017 for ―ninety days of the appointed day ‖

190 · Substituted vide Notf no. 36/2017 -CT dt. 29.09.2017 for ―ninety days of the appointed day ‖

191 · Inserted vide Notf no. 36/2017 -CT dt. 29.09.2017

121 · . Recovery of credit wrongly availed . -The amount credited under sub -rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.

192 · Inserted vide Notf no. 34/2017 – CT dt. 15.09.2017

122 · . Constitution of the Authority . -The Authority shall consist of, f, -

123 · . Constitution of the Standing Committee and Screening Committees . -(1)The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

124 · . Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council .

193 · Inserted vide Notf no. 34/2017 – CT dt. 15.09.2017

194 · Substituted vide Notf no. 34/2017 – CT dt. 15.09.2017

125 · . [Secretary to the Authority . -An officer not below the rank of Additional Commissioner (working in the Directorate General of [Anti-profiteering] 199 ) shall be the Secretary to the Authority . ] 200

126 · . Power to determine the methodology and procedure . -The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.

127 · . Duties of the Authority . -It shall be the duty of the Authority , -

195 · Inserted vide Notification No. 14/2018 -CT dt. 23.03.2018

196 · Substituted vide Notf no. 55/2017 -CT dt. 15.11.2017 for ―Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time. ‖

197 · Inserted vide Notification No. 14/2018 -CT dt.23.03.2018

198 · Substituted vide Notf no. 55/2017 -CT dt. 15.11.2017 for ―Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Technical Member at any time. ‖

199 · Substituted for the word ―Safeguards‖ vide Notf no. 29/2018-CT dt. 06.07.2018 [w.e.f 12.06.2018]

200 · Substituted vide Notf no. 14/2018 -CT dt.23.03.2018 for ―The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.‖

128 · . Examination of application by the Standing Committee and Screening Committee . -(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application [or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] 203 in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.

201 · Inserted vide Notf no. 14/2018 -CT dt. 23.03.2018

202 · Inserted vide Notf no. 34/2017 – CT dt 15.09.2017

203 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

204 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

205 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

129 · . Initiation and conduct of proceedings . -(1)Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of [Anti-profiteering] 206 for a detailed investigation.

130 · . Confidentiality of information . -(1)Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133 , the provisions of section 11 of the

206 · Substituted for the word ―Safeguards‖ vide Notf no. 29/2018-CT dt. 06.07.2018 [w.e.f 12.06.2018]

207 · Ibid

208 · Ibid.

209 · Ibid.

210 · Ibid.

211 · Ibid.

212 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―three‖

213 · Substituted vide Notf no. 14/2018 -CT dt. 23.03.2018 for ―as allowed by the Standing Committee‖.

131 · . Cooperation with other agencies or statutory authorities . -Where the Director General of [Anti-profiteering] 216 deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.

132 · . Power to summon persons to give evidence and produce documents . -(1)The [Authority , ] 217 Director General of [Anti-profiteering] 218 , or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

133 · . Order of the Authority . -(1) The Authority shall, within a period of [six] 219 months from the date of the receipt of the report from the Director General of [Antiprofiteering] 220 determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.

214 · Substituted for the word ―Safeguards‖ vide Notf no. 29/2018-CT dt. 06.07.2018 wef 12.06.2018

215 · Ibid .

216 · Ibid .

217 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

218 · Ibid .

219 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―three‖

220 · Ibid .

221 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

222 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

223 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

224 · Substituted vide Notf no. 26/2018 -CT dt. 13.06.2018, for:

225 · Substituted for the word ―Safeguards‖ vide Notf no. 29/2018-CT dt. 06.07.2018

226 · Ibid .

227 · Inserted vide Notf no. 14/2018 -CT dt.23.03.2018

134 · Decision to be taken by the majority . -(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

135 · . Compliance by the registered person . -Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.

136 · . Monitoring of the order . -The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.

137 · . Tenure of Authority . -The Authority shall cease to exist after the expiry of [four years] 230 from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

228 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

229 · Substituted vide Notf no. 14/2018 -CT dt.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.‖

230 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019

231 · Inserted vide Notf no. 14/2018 -CT dt. 23.03.2018

232 · substituted vide Notf no. 74/2018 -CT dt. 31.12.2018 for ―Explanation 1.– For the purposes of this rule, the expression ―handicraft goods‖ has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 32/2017 -Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time.‖

233 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

234 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

235 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

236 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

237 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

238 · Inserted vide Notf no. 26/2018 -CT dt.13.06.2018

138A · Documents and devices to be carried by a person-in-charge of a conveyance. -(1) The person in charge of a conveyance shall carry—

239 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

138B · Verification of documents and conveyances . -(1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra -State movement of goods.

138C · Inspection and verification of goods . -(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB -03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB -03 shall be recorded within three days of such inspection.

138D · Facility for uploading information regarding detention of vehicle . -Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.] 241

240 · Inserted vide Notf no. 28/2018 -CT dt. 19.06.2018

241 · Substituted vide Notf No. 12/2018 -CT dt.07.03.2018, to be effective from the date as shall be notified

138 · (as substituted vide Notf No. 3/2018-Central Tax, dated 23.01.2018):

138 · (as inserted vide Notf no. 27/2017- CT dt. 30.08.2017

138 · Information to be furnished prior to commencement of movement of goods and generation of e-way bill. -(1) shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB -01, electronically, on the common portal.

138A · to 138D, as inserted vide Notf. No. 27/2017-Central Tax, dated 30.08.2017 and amended vide Notf. No. 3/2018, dated 23.01.2018

138A · Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry—

138B · Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the eway bill number in physical form for all inter-State and intra-State movement of goods.

138C · . Inspection and verification of goods. -(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

138D · Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB -04 on the common portal.

242 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

243 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―returns‖

244 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―tax periods‖

245 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019

246 · Inserted vide Notf no. 33/2019 -CT dt. 18.07.2019

247 · Inserted vide Notf no. 74/2018 -CT dt. 31.12.2018. To be effective from 21.08.2019 vide Notf No. 25/2019 -

248 · Inserted vide Notf no. 14/2018 -CT dt. 23.03.2018 wef 01.04.2018

139 · Inspection, search and seizure . -(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS -01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.

140 · Bond and security for release of seized goods . -(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS -04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.

141 · Procedure in respect of seized goods . -(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.

249 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

250 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

251 · Inserted vide Notf no. 49/2019 -CT dt. 09.10.2019

252 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019 for ―142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01 ,

253 · Inserted vide Notf no. 60/2018 – CT dt. 30.10.2018

143 · Recovery by deduction from any money owed . -Where any amount payable by a person (hereafter referred to in this rule as ―the defaulter‖) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of subsection (1) of section 79.

144 · Recovery by sale of goods under the control of proper officer . -(1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.

145 · Recovery from a third person . -(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as

154 · Disposal of proceeds of sale of goods and movable or immovable property . -The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-

155 · Recovery through land revenue authority . -Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.

156 · Recovery through court . -Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.

157 · Recovery from surety . -Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

158 · Payment of tax and other amounts in instalments . -(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.

159 · Provisional attachment of property . -(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.

160 · Recovery from company in liquidation . -Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24 .

161 · Continuation of certain recovery proceedings . -The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

162 · Procedure for compounding of offences . -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD -01 to the Commissioner for compounding of an offence.