CGST Act & Rules

IGST Act & Rules

Cess Act & Rules
Comprising:
Section wise Tracker of
Rules, Notifications, Orders,
Circulars and Instructions

Adv. (CA) Rakesh Garg

Sandeep Garg, CMA, FCA
 Edition: 01 January 2024

COMPLIMENTARY
For personal use

By:

Adv. (CA) Rakesh Garg

Sandeep Garg, CMA, FCA

19A, II Floor, Ansari Road,

Near Fire Station, Darya Ganj,
New Delhi-110 002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com

[Also available at www.rgargsgarg.com]

Although every precaution has been taken in Compiling of this book, the authors do
not owe any responsibility for any damage or loss to any person on account of errors
or omissions or interpretation mistakes that might have crept in due to some
inadvertence. Errors or omission may kindly be brought to the notice of the authors.
No part of this e-Book shall be reproduced, scanned, stored in a retrieval system, or
transmitted in any form or by any means, electronics, mechanical, photocopying,
recording or otherwise, or reproduced on or by any disc, tape, perforated media or any
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About the Authors

Adv. (CA) Rakesh Garg, a graduate of Shri Ram College of

Commerce, Delhi and member of the Institute of Chartered
Accountants of India, has been in profession for almost 40 years and
has specialization in Sales Tax, VAT, Service Tax, and GST.
He has authored a number of books during the last more than 20
years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in
1999. Amongst others, his well-recognized books are: -
• Delhi VAT Ready Reckoner
• Concepts of Central Sales Tax
• Goods under Sales Tax Laws
• Service Tax Ready Reckoner
• Migration to GST – Enrolment, Transition and Safeguards
• GST Refund – A Practical Guide
• Handbook of GST in India
• GST - Law, Practice and Procedure (In Two Volumes)
• GST Notices, Scrutiny, Assessment and Adjudication
• Guide to GST on Services
These books have not only been referred extensively by the business community and
professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of
N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary
Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings
with Professionals, Corporates, CII and other Trade Associations; and contributed as
faculty in training programs organized by the Revenue Departments for its officers.
 Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of
Commerce, Delhi and a fellow member of the Institute of Chartered
Accountants of India, has been practicing as CA for more than 30
years.

He has co-authored a number of books in past more than 20 years. Amongst others, his
well-recognized books are: -
• Delhi Sales Tax Ready Reckoner
• Hand Book for NGOs and NPOs
• Migration to GST – Enrolment, Transition and Safeguards
• GST Refund – A Practical Guide
• Handbook of GST in India
• GST - Law, Practice and Procedure (In Two Volumes)
• GST Notices, Scrutiny, Assessment and Adjudication
• Guide to GST on Services
He has vast experience in the field of indirect taxation, GST process review and
implementation. The NIRC of the I.C.A.I. conferred upon him the Award for
Exemplary Services for authoring books in the year 2000.
He has also presented papers and contributed as faculty in training programs at
various forums.
 Published: 01-09-2023

Format: Paperback

Edition: 9th

Extent: 1648

ISBN: 978-93-5603-613-0

Dimensions: 171 x 240 mm

MRP: Rs. 2,995/-

ABOUT THE BOOK

This book comprehensively discusses the various provisions and procedures
prescribed under the GST Laws. The book has been written in a manner which would
help taxpayers and professionals to get a better understanding of compliances under
the GST. It is a very useful handbook for professionals, corporates and regulators, as all
the provisions have been explained in a lucid manner. The book has been divided into
three parts.
Part A – Important Reference Tables
Separate Chapter on “Online Money Gaming”
Part B – Commentary
Detailed analysis of provisions of GST through illustrations, tables and graphs
Part C – GST Rates
Upto-date HSN Code-wise rates and exemptions in GST
 Published: 04-04-2023

Format: Paperback

Edition: First

Extent: 416

ISBN: 978-93-5603-404-4

Dimensions: 244 x 176 mm

MRP: Rs. 995/-

ABOUT THE BOOK

Part A – Preamble and Major Litigations – 2 Chapters: (1) Concepts and Framework of
GST (2) Major litigation areas in the GST
Part B – Scrutiny and Assessment – 7 Chapters: (1) Scheme of Assessment (2)
Provisional Assessment (3) Scrutiny of Returns (4) Non-filer of Returns (5)
Assessment of Unregistered Persons (6) Summary Assessment (7) Assessment related
Provisions & Forms
Part C – Show Cause Notice under sec 73/74 – 7 Chapters: (1) SCN under sec 73/74 –
Scope, Circumstances and Time Limit (2) SCN under sec 73/74 – Voluntary Payment
(3) SCN under sec 73/74 – Defense and Replies (4) SCN under sec 73/74 - Adjudication
(5) Tax collected but not paid (6) SCN under sec 73/74 – Practical aspects (7) SCN
under sec 73/74 related Provisions
Part D – Summons and other notices – 2 Chapters: (1) Summons under the GST (2)
Other Notices under the GST
 Published: 03-04-2023

Format: Paperback

Edition: Third

Extent: 740

ISBN: 978-93-5603-423-5

Dimensions: 244 x 176 mm

MRP: Rs. 1495/-

ABOUT THE BOOK

Part A – Guide - 30 Chapters :
(1) Terminology; (2) Refund – Grounds & Mechanism; (3) Refund – Time Limit; (4) Export
of goods with payment of GST; (5) Export of services with payment of GST; (6) Export of
goods and services against Bond/LUT; (7) Goods sent out of India without supply; (8)
Supplies to SEZ-with payment of tax; (9) Supplies to SEZ against LUT; (10) Deemed Export;
(11) Inverted Duty; (12) Compensation Cess; (13) Consequence of Order or Judgment; (14)
Change of place of supply; (15) Electronic cash ledger; (16) Canteen Store Department;
(17) U.N., Embassies and other specified Organisations; (18) Duty Free Shops; (19) Seva
Bhoj Yojna; (20) Excess payment of tax; (21) Unregistered Recipients; (21A) Any other
ground; (22) Application and Acknowledgement; (23) Withdrawal of Refund Application;
(24) Grant of Provisional Refund; (25) Withhold the Refund; (26) Processing & Disposal of
Refund; (27) Debit & Re-credit in Electronic Ledgers; (28) Interest on Delayed Refund; (29)
Erroneous Refund and Recovery
Part B – Provisions - 4 Chapters : GST Refund related Sections, Rules, Forms and
important Circulars and Instructions
Part C – Critics/ Suggestions - 2 Chapters : (1) Refunds related Highlights; (2) GST Refund
– Critics & Suggestions
 Published: 01-04-2023

Format: Paperback

Edition: Seventh

Extent: 3500 (In Two Volumes)

ISBN: 978-93-5603-405-1

Dimensions: 244 x 176 mm

MRP: Rs. 6595/-

ABOUT THE BOOK

Part A (Vol.1) – GST - At a Glance – Gives a glimpse of Amendments, Notifications,
Orders, Circulars, State/Port codes since 1 July 2017, the vital concepts of GST,
including check-lists on various compliance provisions, due dates, non-creditable
supplies, penalties and offences, etc. covering almost entire Act.
Part B (Vol.1) – GST - Commentary – Comprises of critical analysis of various
provisions of GST through illustrations, tables, graphs and case laws.
Part C (Vol.2) – Legislation – Collates the enacted GST Acts, Rules and Forms.
Part D (Vol.2) – Rates – Comprises of up to date list of GST rates on goods and services
 Published: 06-02-2023

Format: Paperback

Edition: Fourth

Extent: 1960

ISBN: -

Dimensions: 244 x 172 mm

MRP: Rs. 3195/-

ABOUT THE BOOK

Part A – Concepts of GST (Services) – Chapters A-1 to A-17 cover general provisions
relating to services, such as, meaning & scope of supply, time, value & place of supply,
levy & reverse charge, input tax, composition, export & refund, etc.
Part B – HSN Code wise Guide on Services – Chapters B-1 to B-28 comprises of critical
analysis of HSN Code wise services through illustrations and tables.
Part C – Legislation – Chapters C-1 to C-2 covers the legislative provisions in IGST Act
& Rules
Part D – Rates – Chapters D-1 to D-4 covers the up to date Notifications relating to
Services - Rates and Exemption
 CONTENTS

1 Central Goods and Services Tax Act, 2017

2 Central Goods and Services Tax Rules, 2017

3 GST Appellate Tribunal Rules, 2023

4 Integrated Goods and Services Tax Act, 2017

5 Integrated Goods and Services Tax Rules, 2017

6 GST (Compensation to States) Act, 2017

7 GST Compensation Cess Related Rules

Incorporating
Section wise tracker of
rules, notifications,
orders and circulars

Adv. (CA) Rakesh Garg

Sandeep Garg, CMA, FCA
 INDEX
CENTRAL GOODS AND SERVICES TAX ACT, 2017
[Other than omitted Sections]

Chapter I Preliminary
1. Short title, extent and commencement
2. Definitions
Chapter II Administration
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorisation of officers of State tax or Union territory tax as proper officer in
certain circumstances
Chapter III Levy and Collection of Tax
7. Scope of supply
8. Tax liability on composite and mixed supplies
9. Levy and collection
10. Composition levy
11. Power to grant exemption from tax
Chapter IV Time and Value of Supply
12. Time of supply of goods
13. Time of supply of services
14. Change in rate of tax in respect of supply of goods or services
15. Value of taxable supply
Chapter V Input Tax Credit
16. Eligibility and conditions for taking input tax credit
17. Apportionment of credit and blocked credits
18. Availability of credit in special circumstances
19. Taking input tax credit in respect of inputs and capital goods sent
for job work
20. Manner of distribution of credit by Input Service Distributor
21. Manner of recovery of credit distributed in excess
Chapter VI Registration
22. Persons liable for registration
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for registration
26. Deemed registration
27. Special provisions relating to casual taxable person and non-resident
taxable person
28. Amendment of registration
29. Cancellation or suspension of registration
30. Revocation of cancellation of registration
Chapter VII Tax Invoice, Credit and Debit Notes
31. Tax invoice
31A. Facility of digital payment to recipient
32. Prohibition of unauthorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents
34. Credit and debit notes
Chapter VIII Accounts and Records
35. Accounts and other records
36. Period of retention of account
Chapter IX Returns
37. Furnishing details of outward supplies
38. Communication of details of inward supplies and input tax credit
39. Furnishing of returns
40. First return
41. Availment of Input tax credit
44. Annual return
45. Final return
46. Notice to return defaulters
47. Levy of late fee
48. Goods and Services Tax practitioners
Chapter X Payment of Tax
49. Payment of tax, interest, penalty and other amounts
49A. Utilisation of input tax credit subject to certain conditions
49B. Order of utilisation of input tax credit
50. Interest on delayed payment of tax
51. Tax deduction at source
 52. Collection of tax at source
53. Transfer of input tax credit
53A Transfer of certain amounts
Chapter XI Refunds
54. Refund of tax
55. Refund in certain cases
56. Interest on delayed refunds
57. Consumer Welfare Fund
58. Utilisation of Fund
Chapter XII Assessment
59. Self- assessment
60. Provisional assessment
61. Scrutiny of returns
62. Assessment of non-filers of returns
63. Assessment of unregistered persons
64. Summary assessment in certain special cases
Chapter XIII Audit
65. Audit by tax authorities
66. Special audit
Chapter XIV Inspection, Search, Seizure and Arrest
67. Power of inspection, search and seizure
68. Inspection of goods in movement
69. Power to arrest
70. Power to summon persons to give evidence and produce documents
71. Access to business premises
72. Officers to assist proper officers
Chapter XV Demands and Recovery
73. Determination of tax not paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised for any reason other than fraud or any
wilful-misstatement or suppression of facts
74. Determination of tax not paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised by reason of fraud or any
wilful-misstatement or suppression of facts
75. General provisions relating to determination of tax
76. Tax collected but not paid to Government
77. Tax wrongfully collected and paid to Central Government or
State Government
78. Initiation of recovery proceedings
 79. Recovery of tax
80. Payment of tax and other amount in instalments
81. Transfer of property to be void in certain cases
82. Tax to be first charge on property
83. Provisional attachment to protect revenue in certain cases
84. Continuation and validation of certain recovery proceedings
Chapter XVI Liability to Pay in Certain Cases
85. Liability in case of transfer of business
86. Liability of agent and principal
87. Liability in case of amalgamation or merger of companies
88. Liability in case of company in liquidation
89. Liability of directors of private company
90. Liability of partners of firm to pay tax
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in
certain cases
94. Liability in other cases
Chapter XVII Advance Ruling
95. Definitions
96. Authority for advance ruling
97. Application for advance ruling
98. Procedure on receipt of application
99. Appellate authority for advance ruling
100. Appeal to appellate authority
101. Orders of appellate authority
101A. Constitution of National Appellate Authority for Advance Ruling
101B. Appeal to National Appellate Authority
101C. Order of National Appellate Authority
102. Rectification of advance ruling
103. Applicability of advance ruling
104. Advance ruling to be void in certain circumstances
105. Powers of Authority and Appellate Authority
106. Procedure of Authority and Appellate Authority
Chapter XVIII Appeals and Revision
107. Appeals to appellate authority
108. Powers of revisional authority
109. Constitution of appellate tribunal and benches thereof
110. President and Members of Appellate Tribunal, their qualification,
appointment, conditions of service, etc.
111. Procedure before Appellate Tribunal
112. Appeals to Appellate Tribunal
113. Orders of Appellate Tribunal
114. Financial and administrative powers of President
115. Interest on refund of amount paid for admission of appeal
116. Appearance by authorised representative
117. Appeal to High Court
118. Appeal to Supreme Court
119. Sums due to be paid notwithstanding appeal, etc.
120. Appeal not to be filed in certain cases
121. Non- appealable decisions and orders
Chapter XIX Offences and Penalties
122. Penalty for certain offences
123. Penalty for failure to furnish information return
124. Fine for failure to furnish statistics
125. General penalty
126. General disciplines related to penalty
127. Power to impose penalty in certain cases
128. Power to waive penalty or fee or both
129. Detention, seizure and release of goods and conveyances in transit
130. Confiscation of goods or conveyances and levy of penalty
131. Confiscation or penalty not to interfere with other punishments
132. Punishment for certain offences
133. Liability of officers and certain other persons
134. Cognizance of offences
135. Presumption of culpable mental state
136. Relevancy of statements under certain circumstances
137. Offences by companies
138. Compounding of offences
Chapter XX Transitional Provisions
139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
Chapter XXI Miscellaneous
143. Job work procedure
144. Presumption as to documents in certain cases
145. Admissibility of micro films, facsimile copies of documents and computer
printouts as documents and as evidence
146. Common Portal
147. Deemed exports
148. Special procedure for certain processes
149. Goods and services tax compliance rating
150. Obligation to furnish information return
151. Power to call for information
152. Bar on disclosure of information
153. Taking assistance from an expert
154. Power to take samples
155. Burden of proof
156. Persons deemed to be public servants
157. Protection of action taken under this Act
158. Disclosure of information by a public servant
158A. Consent based sharing of information furnished by taxable person
159. Publication of information in respect of persons in certain cases
160. Assessment proceedings, etc., not to be invalid on certain grounds
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts
163. Levy of fee
164. Power of Government to make rules
165. Power to make regulations
166. Laying of rules, regulations and notifications
167. Delegation of powers
168. Power to issue instructions or directions
168A. Power of Government to extend time limit in special circumstances
169. Service of notice in certain circumstances
170. Rounding off of tax, etc.
171. Anti-profiteering measure
 172. Removal of difficulties
173. Amendment of Act 32 of 1994
174. Repeal and saving
Schedule I Activities to be Treated as Supply Even if Made without Consideration
Schedule II Activities or Transactions to be Treated as Supply of Goods or Supply of
Services
Schedule III Activities or Transactions which shall be Treated Neither as a Supply of
Goods nor a Supply of Services
Central Goods and Services Tax
Act, 2017 as on 01 January 2024
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017,
and is hereby published for general information:—

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017
[12th April, 2017]
An Act to make a provision for levy and collection of tax on intra-State supply of goods or
services or both by the Central Government and for matters connected therewith or incidental
thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India 1[***].
(3) It shall come into force on such date as the Central Government may, by notification in
the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and
any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.

1
Omtd. the words ―except the State of Jammu and Kashmir‖ w.e.f. 08.07.2017 by CGST (Extension to Jammu and
Kashmir) Act, 2017, vide Ministry of Law and Justice Notification dt. 24.08.2017.

(1)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

A. Section 1 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26,
27, 28, 29, 30, 139, 146 and 164 of the CGST Act, 2017 into
force w.e.f. 22.06.2017
2. 09/2017 – CT, dt. 28.06.2017 Brings into force sections 6 to 9, 11 to 21, 31 to 41, 42
except the proviso to sec 42(9), 43 except the proviso to sec
43(9), 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174
of the CGST Act, w.e.f. 01.07.2017
3. 33/2017 – CT, dt. 15.09.2017 Notifies sec 51 of the CGST Act, 2017 for TDS
4. 50/2018 – CT, dt. 13.09.2018 Brings sec 51 of the CGST Act (provisions related to TDS)
into force w.e.f. 01.10.2018
5. 51/2018 – CT, dt. 13.09.2018 Brings sec 52 of the CGST Act (provisions related to TCS)
into force w.e.f. 01.10.2018
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

2. Definitions.
In this Act, unless the context otherwise requires,––
(1) ―actionable claim‖ shall have the same meaning as assigned to it in section 3 of the
Transfer of Property Act, 1882 (4 of 1882);
(2) ―address of delivery‖ means the address of the recipient of goods or services or both
indicated on the tax invoice issued by a registered person for delivery of such goods or
services or both;
(3) ―address on record‖ means the address of the recipient as available in the records of the
supplier;

(2)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(4) ―adjudicating authority‖ means any authority, appointed or authorised to pass any order
or decision under this Act, but does not include the 1[Central Board of Indirect Taxes
and Customs], the Revisional Authority, the Authority for Advance Ruling, the
Appellate Authority for Advance Ruling, [2] 3[the Appellate Authority, the Appellate
Tribunal and the Authority referred to in sub-section (2) of section 171];
(5) ―agent‖ means a person, including a factor, broker, commission agent, arhatia, del
credere agent, an auctioneer or any other mercantile agent, by whatever name called,
who carries on the business of supply or receipt of goods or services or both on behalf
of another;
(6) ―aggregate turnover‖ means the aggregate value of all taxable supplies (excluding the
value of inward supplies on which tax is payable by a person on reverse charge basis),
exempt supplies, exports of goods or services or both and inter-State supplies of persons
having the same Permanent Account Number, to be computed on all India basis but
excludes central tax, State tax, Union territory tax, integrated tax and cess;
(7) ―agriculturist‖ means an individual or a Hindu Undivided Family who undertakes
cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal
supervision or the personal supervision of any member of the family;
(8) ―Appellate Authority‖ means an authority appointed or authorised to hear appeals as
referred to in section 107;
(9) ―Appellate Tribunal‖ means the Goods and Services Tax Appellate Tribunal constituted
under section 109;
(10) ―appointed day‖ means the date on which the provisions of this Act shall come into
force;
(11) ―assessment‖ means determination of tax liability under this Act and includes self-
assessment, re-assessment, provisional assessment, summary assessment and best
judgment assessment;
(12) ―associated enterprises‖ shall have the same meaning as assigned to it in section 92A of
the Income-tax Act, 1961 (43 of 1961);

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice notification dt. 29.08.2018, for the words ―Central Board of Excise and Customs‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.92) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―the National Appellate Authority for Advance Ruling,‖.
3
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice notification dt. 29.08.2018, for the words ―the Appellate Authority and the Appellate
Tribunal‖.

(3)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(13) ―audit‖ means the examination of records, returns and other documents maintained or
furnished by the registered person under this Act or the rules made thereunder or under
any other law for the time being in force to verify the correctness of turnover declared,
taxes paid, refund claimed and input tax credit availed, and to assess his compliance
with the provisions of this Act or the rules made thereunder;
(14) ―authorised bank‖ shall mean a bank or a branch of a bank authorised by the
Government to collect the tax or any other amount payable under this Act;
(15) ―authorised representative‖ means the representative as referred to in section 116;
(16) ―Board‖ means the 1[Central Board of Indirect Taxes and Customs] constituted under
the Central Boards of Revenue Act, 1963 (54 of 1963);
(17) ―business‖ includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any
other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-
clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is
volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection
with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or
any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted
by him in the course or furtherance of his trade, profession or vocation;
2
[(h) activities of a race club including by way of totalisator or a license to book maker
or activities of a licensed book maker in such club; and]
(i) any activity or transaction undertaken by the Central Government, a State
Government or any local authority in which they are engaged as public
authorities;

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by the Finance Act, 2018 vide Ministry of
Law and Justice Notification dt. 29.08.2018, for the words ―Central Board of Excise and Customs‖.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, clause (h) read as:
―(h) services provided by a race club by way of totalisator or a licence to book maker in such club; and‖

(4)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[(18) ***]
(19) ―capital goods‖ means goods, the value of which is capitalised in the books of account
of the person claiming the input tax credit and which are used or intended to be used in
the course or furtherance of business;
(20) ―casual taxable person‖ means a person who occasionally undertakes transactions
involving supply of goods or services or both in the course or furtherance of business,
whether as principal, agent or in any other capacity, in a State or a Union territory where
he has no fixed place of business;
(21) ―central tax‖ means the central goods and services tax levied under section 9;
(22) ―cess‖ shall have the same meaning as assigned to it in the Goods and Services Tax
(Compensation to States) Act;
(23) ―chartered accountant‖ means a chartered accountant as defined in clause (b) of sub-
section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);
(24) ―Commissioner‖ means the Commissioner of central tax and includes the Principal
Commissioner of central tax appointed under section 3 and the Commissioner of
integrated tax appointed under the Integrated Goods and Services Tax Act;
(25) ―Commissioner in the Board‖ means the Commissioner referred to in section 168;
(26) ―common portal‖ means the common goods and services tax electronic portal referred to
in section 146;
(27) ―common working days‖ in respect of a State or Union territory shall mean such days in
succession which are not declared as gazetted holidays by the Central Government or
the concerned State or Union territory Government;
(28) ―company secretary‖ means a company secretary as defined in clause (c) of sub-
section (1) of section 2 of the Company Secretaries Act, 1980; (56 of 1980)
(29) ―competent authority‖ means such authority as may be notified by the Government;

1
Omtd. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) clause 18 of section 2 by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, section 2(18) read
as:
――business vertical‖ means a distinguishable component of an enterprise that is engaged in the supply of individual
goods or services or a group of related goods or services which is subject to risks and returns that are different from
those of the other business verticals.‖
Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or
services are related include––
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or services;
(d) the methods used to distribute the goods or supply of services; and
(e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities;‖

(5)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(30) ―composite supply‖ means a supply made by a taxable person to a recipient consisting
of two or more taxable supplies of goods or services or both, or any combination
thereof, which are naturally bundled and supplied in conjunction with each other in the
ordinary course of business, one of which is a principal supply;
Illustration.—Where goods are packed and transported with insurance, the supply of
goods, packing materials, transport and insurance is a composite supply and supply of
goods is a principal supply;
(31) ―consideration‖ in relation to the supply of goods or services or both includes––
(a) any payment made or to be made, whether in money or otherwise, in respect of,
in response to, or for the inducement of, the supply of goods or services or both,
whether by the recipient or by any other person but shall not include any subsidy
given by the Central Government or a State Government;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for
the inducement of, the supply of goods or services or both, whether by the
recipient or by any other person but shall not include any subsidy given by the
Central Government or a State Government:
Provided that a deposit given in respect of the supply of goods or services or both shall
not be considered as payment made for such supply unless the supplier applies such
deposit as consideration for the said supply;
(32) ―continuous supply of goods‖ means a supply of goods which is provided, or agreed to
be provided, continuously or on recurrent basis, under a contract, whether or not by
means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the
recipient on a regular or periodic basis and includes supply of such goods as the
Government may, subject to such conditions, as it may, by notification, specify;
(33) ―continuous supply of services‖ means a supply of services which is provided, or agreed
to be provided, continuously or on recurrent basis, under a contract, for a period
exceeding three months with periodic payment obligations and includes supply of such
services as the Government may, subject to such conditions, as it may, by notification,
specify;
(34) ―conveyance‖ includes a vessel, an aircraft and a vehicle;
(35) ―cost accountant‖ means a cost accountant as defined in 1[clause (b)] of sub-section (1)
of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);
(36) ―Council‖ means the Goods and Services Tax Council established under article 279A of
the Constitution;
(37) ―credit note‖ means a document issued by a registered person under sub-section (1) of
section 34;

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words, brackets and letter ―clause (c)‖.

(6)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(38) ―debit note‖ means a document issued by a registered person under sub-section (3) of
section 34;
(39) ―deemed exports‖ means such supplies of goods as may be notified under section 147;
(40) ―designated authority‖ means such authority as may be notified by the Board;
(41) ―document‖ includes written or printed record of any sort and electronic record as
defined in clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(42) ―drawback‖ in relation to any goods manufactured in India and exported, means the
rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs
or input services used in the manufacture of such goods;
(43) ―electronic cash ledger‖ means the electronic cash ledger referred to in sub- section (1)
of section 49;
(44) ―electronic commerce‖ means the supply of goods or services or both, including digital
products over digital or electronic network;
(45) ―electronic commerce operator‖ means any person who owns, operates or manages
digital or electronic facility or platform for electronic commerce;
(46) ―electronic credit ledger‖ means the electronic credit ledger referred to in sub-
section (2) of section 49;
(47) ―exempt supply‖ means supply of any goods or services or both which attracts nil rate
of tax or which may be wholly exempt from tax under section 11, or under section 6 of
the Integrated Goods and Services Tax Act, and includes non-taxable supply;
(48) ―existing law‖ means any law, notification, order, rule or regulation relating to levy and
collection of duty or tax on goods or services or both passed or made before the
commencement of this Act by Parliament or any Authority or person having the power
to make such law, notification, order, rule or regulation;
(49) ―family‖ means,––
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or
mainly dependent on the said person;
(50) ―fixed establishment‖ means a place (other than the registered place of business) which
is characterised by a sufficient degree of permanence and suitable structure in terms of
human and technical resources to supply services, or to receive and use services for its
own needs;
(51) ―Fund‖ means the Consumer Welfare Fund established under section 57;
(52) ―goods‖ means every kind of movable property other than money and securities but
includes actionable claim, growing crops, grass and things attached to or forming part of
the land which are agreed to be severed before supply or under a contract of supply;
(53) ―Government‖ means the Central Government;

(7)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(54) ―Goods and Services Tax (Compensation to States) Act‖ means the Goods and Services
Tax (Compensation to States) Act, 2017;
(55) ―goods and services tax practitioner‖ means any person who has been approved under
section 48 to act as such practitioner;
(56) ―India‖ means the territory of India as referred to in article 1 of the Constitution, its
territorial waters, seabed and sub-soil underlying such waters, continental shelf,
exclusive economic zone or any other maritime zone as referred to in the Territorial
Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones
Act, 1976, (80 of 1976) and the air space above its territory and territorial waters;
(57) ―Integrated Goods and Services Tax Act‖ means the Integrated Goods and Services Tax
Act, 2017;
(58) ―integrated tax‖ means the integrated goods and services tax levied under the Integrated
Goods and Services Tax Act;
(59) ―input‖ means any goods other than capital goods used or intended to be used by a
supplier in the course or furtherance of business;
(60) ―input service‖ means any service used or intended to be used by a supplier in the
course or furtherance of business;
(61) ―Input Service Distributor‖ means an office of the supplier of goods or services or both
which receives tax invoices issued under section 31 towards the receipt of input services
and issues a prescribed document for the purposes of distributing the credit of central
tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier
of taxable goods or services or both having the same Permanent Account Number as
that of the said office;
(62) ―input tax‖ in relation to a registered person, means the central tax, State tax, integrated
tax or Union territory tax charged on any supply of goods or services or both made to
him and includes—
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the
Integrated Goods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the
respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the
Union Territory Goods and Services Tax Act,
but does not include the tax paid under the composition levy;
(63) ―input tax credit‖ means the credit of input tax;
(64) ―intra-State supply of goods‖ shall have the same meaning as assigned to it in section 8
of the Integrated Goods and Services Tax Act;

(8)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(65) ―intra-State supply of services‖ shall have the same meaning as assigned to it in
section 8 of the Integrated Goods and Services Tax Act;
(66) ―invoice‖ or ―tax invoice‖ means the tax invoice referred to in section 31;
(67) ―inward supply‖ in relation to a person, shall mean receipt of goods or services or both
whether by purchase, acquisition or any other means with or without consideration;
(68) ―job work‖ means any treatment or process undertaken by a person on goods belonging
to another registered person and the expression ―job worker‖ shall be construed
accordingly;
(69) ―local authority‖ means––
(a) a―Panchayat‖ as defined in clause (d) of article 243 of the Constitution;
(b) a―Municipality‖ as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other
authority legally entitled to, or entrusted by the Central Government or any State
Government with the control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (41 of
2006)
(e) a Regional Council or a District Council constituted under the Sixth Schedule to
the Constitution;
(f) a Development Board constituted under article 371 1[and article 371J] of the
Constitution; or
(g) a Regional Council constituted under article 371A of the Constitution;
(70) ―location of the recipient of services‖ means,—
(a) where a supply is received at a place of business for which the registration has
been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly
concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
recipient;
(71) ―location of the supplier of services‖ means,—
(a) where a supply is made from a place of business for which the registration has
been obtained, the location of such place of business;

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

(9)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(b) where a supply is made from a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly
concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
supplier;
(72) ―manufacture‖ means processing of raw material or inputs in any manner that results in
emergence of a new product having a distinct name, character and use and the term
―manufacturer‖ shall be construed accordingly;
(73) ―market value‖ shall mean the full amount which a recipient of a supply is required to
pay in order to obtain the goods or services or both of like kind and quality at or about
the same time and at the same commercial level where the recipient and the supplier are
not related;
(74) ―mixed supply‖ means two or more individual supplies of goods or services, or any
combination thereof, made in conjunction with each other by a taxable person for a
single price where such supply does not constitute a composite supply.
Illustration.—A supply of a package consisting of canned foods, sweets, chocolates,
cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a
mixed supply. Each of these items can be supplied separately and is not dependent on
any other. It shall not be a mixed supply if these items are supplied separately;
(75) ―money‖ means the Indian legal tender or any foreign currency, cheque, promissory
note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order,
postal or electronic remittance or any other instrument recognised by the Reserve Bank
of India when used as a consideration to settle an obligation or exchange with Indian
legal tender of another denomination but shall not include any currency that is held for
its numismatic value;
(76) ―motor vehicle‖ shall have the same meaning as assigned to it in clause (28) of section 2
of the Motor Vehicles Act, 1988; (59 of 1988)
(77) ―non-resident taxable person‖ means any person who occasionally undertakes
transactions involving supply of goods or services or both, whether as principal or
agent or in any other capacity, but who has no fixed place of business or residence in
India;
(78) ―non-taxable supply‖ means a supply of goods or services or both which is not leviable
to tax under this Act or under the Integrated Goods and Services Tax Act;
(79) ―non-taxable territory‖ means the territory which is outside the taxable territory;
(80) ―notification‖ means a notification published in the Official Gazette and the expressions
―notify‖ and ―notified‖ shall be construed accordingly;

(10)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[(80A) ―online gaming‖ means offering of a game on the internet or an electronic network
and includes online money gaming;
(80B) ―online money gaming‖ means online gaming in which players pay or deposit money or
money‘s worth, including virtual digital assets, in the expectation of winning money or
money‘s worth, including virtual digital assets, in any event including game, scheme,
competition or any other activity or process, whether or not its outcome or performance
is based on skill, chance or both and whether the same is permissible or otherwise under
any other law for the time being in force;]
(81) ―other territory‖ includes territories other than those comprising in a State and those
referred to in sub-clauses (a) to (e) of clause (114);
(82) ―output tax‖ in relation to a taxable person, means the tax chargeable under this Act on
taxable supply of goods or services or both made by him or by his agent but excludes
tax payable by him on reverse charge basis;
(83) ―outward supply‖ in relation to a taxable person, means supply of goods or services or
both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any
other mode, made or agreed to be made by such person in the course or furtherance of
business;
(84) ―person‖ includes—
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in
India or outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial
Act or a Government company as defined in clause (45) of section 2 of the
Companies Act, 2013; (18 of 2013)
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860; (21 of 1860)
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;

1
Ins. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

(11)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(85) ―place of business‖ includes––

(a) a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores his goods,
supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by
whatever name called;
(86) ―place of supply‖ means the place of supply as referred to in Chapter V of the Integrated
Goods and Services Tax Act;
(87) ―prescribed‖ means prescribed by rules made under this Act on the recommendations of
the Council;
(88) ―principal‖ means a person on whose behalf an agent carries on the business of supply
or receipt of goods or services or both;
(89) ―principal place of business‖ means the place of business specified as the principal place
of business in the certificate of registration;
(90) ―principal supply‖ means the supply of goods or services which constitutes the
predominant element of a composite supply and to which any other supply forming part
of that composite supply is ancillary;
(91) ―proper officer‖ in relation to any function to be performed under this Act, means the
Commissioner or the officer of the central tax who is assigned that function by the
Commissioner in the Board;
(92) ―quarter‖ shall mean a period comprising three consecutive calendar months, ending on
the last day of March, June, September and December of a calendar year;
(93) ―recipient‖ of supply of goods or services or both, means—
(a) where a consideration is payable for the supply of goods or services or both, the
person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom
the goods are delivered or made available, or to whom possession or use of the
goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom
the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a
reference to the recipient of the supply and shall include an agent acting as such on
behalf of the recipient in relation to the goods or services or both supplied;
(94) ―registered person‖ means a person who is registered under section 25 but does not
include a person having a Unique Identity Number;
(95) ―regulations‖ means the regulations made by the Board under this Act on the
recommendations of the Council;

(12)
S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(96) ―removal‖ in relation to goods, means—

(a) despatch of the goods for delivery by the supplier thereof or by any other person
acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on
behalf of such recipient;
(97) ―return‖ means any return prescribed or otherwise required to be furnished by or under
this Act or the rules made thereunder;
(98) ―reverse charge‖ means the liability to pay tax by the recipient of supply of goods or
services or both instead of the supplier of such goods or services or both under sub-
section (3) or sub-section (4) of section 9, or under sub-section (3) or sub- section (4) of
section 5 of the Integrated Goods and Services Tax Act;
(99) ―Revisional Authority‖ means an authority appointed or authorised for revision of
decision or orders as referred to in section 108;
(100) ―Schedule‖ means a Schedule appended to this Act;
(101) ―securities‖ shall have the same meaning as assigned to it in clause (h) of section 2 of
the Securities Contracts (Regulation) Act, 1956; (42 of 1956)
(102) ―services‖ means anything other than goods, money and securities but includes activities
relating to the use of money or its conversion by cash or by any other mode, from one
form, currency or denomination, to another form, currency or denomination for which a
separate consideration is charged;
1
[Explanation.––For the removal of doubts, it is hereby clarified thatthe expression
―services‖ includes facilitating or arranging transactions in securities.]
2
[(102A) ―specified actionable claim‖ means the actionable claim involved in or by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;]
(103) ―State‖ includes a Union territory with Legislature;
(104) ―State tax‖ means the tax levied under any State Goods and Services Tax Act;
(105) ―supplier‖ in relation to any goods or services or both, shall mean the person supplying
the said goods or services or both and shall include an agent acting as such on behalf of
such supplier in relation to the goods or services or both supplied;

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Ins. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

(13)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

1
[Provided that a person who organises or arranges, directly or indirectly, supply of
specified actionable claims, including a person who owns, operates or manages digital
or electronic platform for such supply, shall be deemed to be a supplier of such
actionable claims, whether such actionable claims are supplied by him or through him
and whether consideration in money or money‘s worth, including virtual digital assets,
for supply of such actionable claims is paid or conveyed to him or through him or
placed at his disposal in any manner, and all the provisions of this Act shall apply to
such supplier of specified actionable claims, as if he is the supplier liable to pay the tax
in relation to the supply of such actionable claims;]
(106) ―tax period‖ means the period for which the return is required to be furnished;
(107) ―taxable person‖ means a person who is registered or liable to be registered under
section 22 or section 24;
(108) ―taxable supply‖ means a supply of goods or services or both which is leviable to tax
under this Act;
(109) ―taxable territory‖ means the territory to which the provisions of this Act apply;
(110) ―telecommunication service‖ means service of any description (including electronic
mail, voice mail, data services, audio text services, video text services, radio paging and
cellular mobile telephone services) which is made available to users by means of any
transmission or reception of signs, signals, writing, images and sounds or intelligence of
any nature, by wire, radio, visual or other electromagnetic means;
(111) ―the State Goods and Services Tax Act‖ means the respective State Goods and Services
Tax Act, 2017;
(112) ―turnover in State‖ or ―turnover in Union territory‖ means the aggregate value of all
taxable supplies (excluding the value of inward supplies on which tax is payable by a
person on reverse charge basis) and exempt supplies made within a State or Union
territory by a taxable person, exports of goods or services or both and inter-State
supplies of goods or services or both made from the State or Union territory by the
said taxable person but excludes central tax, State tax, Union territory tax, integrated
tax and cess;
(113) ―usual place of residence‖ means––
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally
constituted;
(114) ―Union territory‖ means the territory of—
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;

1
Ins. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

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S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;]
(e) Chandigarh; and
(f) other territory.
Explanation.––For the purposes of this Act, each of the territories specified in sub-
clauses (a) to (f) shall be considered to be a separate Union territory;
(115) ―Union territory tax‖ means the Union territory goods and services tax levied under the
Union Territory Goods and Services Tax Act;
(116) ―Union Territory Goods and Services Tax Act‖ means the Union Territory Goods and
Services Tax Act, 2017;
(117) ―valid return‖ means a return furnished under sub-section (1) of section 39 on which
self-assessed tax has been paid in full;
2
[(117A) ―virtual digital asset‖ shall have the same meaning as assigned to it in clause (47A) of
section 2 of the Income-tax Act, 1961 (43 of 1961.);]
(118) ―voucher‖ means an instrument where there is an obligation to accept it as consideration
or part consideration for a supply of goods or services or both and where the goods or
services or both to be supplied or the identities of their potential suppliers are either
indicated on the instrument itself or in related documentation, including the terms and
conditions of use of such instrument;
(119) ―works contract‖ means a contract for building, construction, fabrication, completion,
erection, installation, fitting out, improvement, modification, repair, maintenance,
renovation, alteration or commissioning of any immovable property wherein transfer of
property in goods (whether as goods or in some other form) is involved in the execution
of such contract;
(120) words and expressions used and not defined in this Act but defined in the Integrated
Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the
Goods and Services Tax (Compensation to States) Act shall have the same meaning as
assigned to them in those Acts;
(121) any reference in this Act to a law which is not in force in the State of Jammu and
Kashmir, shall, in relation to that State be construed as a reference to the corresponding
law, if any, in force in that State.

1
Subs. w.e.f. 30.06.2020 by the Finance Act, 2020 (12 of 2020) (s.118) dt. 27.03.2020, read with Notification No.
49/2020-CT, dt. 24.06.2020. Formerly, it read as:
―(c) Dadra and Nagar Haveli;
(d) Daman and Diu;‖
2
Ins. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

A. Section 2 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 2 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. Finance Act, 2018 (Act Amendment in sec 2(16) w.e.f. 01.04.2018
no. 13 of 2018), dt.
28.03.2018
3. CGST (Amendment) Act, Amendment in sec 2(4), 2(17), 2(18), 2(35), 2(69) & 2(102), w.e.f.
2018 (31 of 2018), 01.02.2019
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
4. Finance (No. 2) Act, Amendment in sec 2(4) w.e.f. date to be notified
2019 (23 of 2019),
dt. 01.08.2019
5. 62/2019 – CT, Notified the transition plan with respect to J&K reorganization
dt. 26.11.2019 w.e.f. 31.10.2019 [u/s 2(106)]
6. 03/2020 – CT, Amends the N. No. 62/2019-CT dt. 26.11.2019 to amend the
dt. 01.01.2020 transition plan for the UTs of J&K and Ladakh
7. 10/2020 – CT, Provides special procedure for taxpayers in Dadra and Nagar
dt. 21.03.2020 Haveli and Daman and Diu consequent to merger of the two UTs
8. Finance Act, 2020 (Act Amendment in clause (c) & (d) to sec 2(114) w.e.f. 30.06.2020
No. 12 of 2020),
dt. 27.03.2020 read with
N. No. 49/2020 – CT,
dt. 24.06.2020
9. 45/2020 – CT, Extends the date for transition under GST on account of merger of
dt. 09.06.2020 erstwhile Union Territories of Daman and Diu & Dadar and Nagar
Haveli.
10. CGST (Amendment) Act, Amendment in sec 2(80A), 2(80B), 2(102A), Proviso to 2(105) and
2023 (30 of 2023), dt. 2(117A) w.e.f. 01.10.2023
18.08.2023 read with N.
No. 48/2023 – CT, dt.
29.09.2023
C. Rule related Notifications
NIL
D. Orders
NIL

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S. 2 Central Goods and Services Tax Act, 2017 as on 01 January 2024

E. Circulars
S.No. Circular/Date Contents
1. 01/2017 – GST, Proper officer for provisions relating to Registration and
dt. 26.06.2017 Composition levy under the CGST Act, or the rules made
thereunder – Sec. 2(91)
2. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under the CGST Act – Sec. 2(91)
3. 09/2017 – GST, Authorized officer for enrolment of GST Practitioner – Sec. 2(91)
dt. 18.10.2017
4. 11/2017 – GST, Clarification on taxability of printing contracts – Sec. 2(90)
dt. 20.10.2017
5. 126/2019 – GST, Clarification on scope of the notification entry at item (id), related
dt. 22.11.2019 to job work, under heading 9988 of N. No. 11/2017-CT (R) dt.
28.06.2017 – Sec. 2(68)
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 3

CHAPTER II
ADMINISTRATION
3. Officers under this Act.
The Government shall, by notification, appoint the following classes of officers for the
purposes of this Act, namely:––
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of
Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors
General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax,
and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944)
shall be deemed to be the officers appointed under the provisions of this Act.
A. Section 3 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 3 of the CGST Act, 2017 into force w.e.f. 22.06.2017
dt. 19.06.2017
2. 02/2017 – CT, Notifying jurisdiction of Central Tax Officers
dt. 19.06.2017;
Corrigendum
dt. 29.07.2019
3. 14/2017 – CT, Assigning jurisdiction and power to officers of various directorates
dt. 01.07.2017
4. 04/2019 – CT, Amends N. No. 2/2017 – CT, dt. 19.06.2017 so as to define jurisdiction of
dt. 29.01.2019 Joint Commissioner (Appeals) [Read with sec 5 of the CGST Act and 3 of
the IGST Act]
5. 51/2019 – CT, Amends N. No. 2/2017 – CT in order to notify jurisdiction of Jammu
dt. 31.10.2019 Commissionerate over UT of J&K and UT of Ladakh

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S. 4 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 3 - Relevant Rules & Forms

6. 02/2021 – CT, Notifies amendment to jurisdiction of Central Tax officers
dt. 12.01.2021
7. 02/2022 – CT, Appointments of Common Adjudicating authority for adjudicating the
dt. 11.03.2022 show cause notices issued by DGGI under GST
8. 39/2023 – CT, Amends N. No. 02/2017-CT, dated 19.06.2017
dt. 17.08.2023
9. 40/2023 – CT, Appoints common adjudicating authority in respect of show cause notice
dt. 17.08.2023 issued in favour of M/s United Spirits Ltd.
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

4. Appointment of officers.
(1) The Board may, in addition to the officers as may be notified by the Government under
section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order,
authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of
central tax below the rank of Assistant Commissioner of central tax for the
administration of this Act.
A. Section 4 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 4 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 5

E. Circulars
S.No. Circular/Date Contents
1. 01/2017 – GST, Proper officer for provisions relating to Registration and
dt. 26.06.2017 Composition levy under the CGST Act, or the rules made thereunder
2. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under the CGST Act
F. Instructions
NIL

5. Powers of officers.
(1) Subject to such conditions and limitations as the Board may impose, an officer of
central tax may exercise the powers and discharge the duties conferred or imposed on
him under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or
imposed under this Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified
in this behalf by him, delegate his powers to any other officer who is subordinate to
him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not
exercise the powers and discharge the duties conferred or imposed on any other officer
of central tax.
A. Section 5 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 5 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. 02/2017 – CT, Notifying jurisdiction of Central Tax Officers
dt. 19.06.2017
3. 14/2017 – CT, Assigning jurisdiction and power to officers of various directorates
dt. 01.07.2017;
Corrigendum
dt. 29.07.2019
4. 79/2018 – CT, Amends N. No. 2/2017 – CT, dt. 19.06.2017 [Read with sec 5(1) of
dt. 31.12.2018 the CGST Act]
5. 04/2019 – CT, Amends N. No. 2/2017 – CT, dt. 19.06.2017 so as to define
dt. 29.01.2019 jurisdiction of Joint Commissioner (Appeals) [Read with sec 5 of the
CGST Act and 3 of the IGST Act]

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S. 6 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 5 - Relevant Rules & Forms

6. 51/2019 – CT, Amends N. No. 2/2017 – CT in order to notify jurisdiction of Jammu
dt. 31.10.2019 Commissionerate over UT of J&K and UT of Ladakh
7. 02/2021 – CT, Notifies amendment to jurisdiction of Central Tax officers
dt. 12.01.2021
8. 35/2023 – CT, Appoints common adjudicating authority in respect of show cause
dt. 31.07.2023 notices in favour of against M/s BSH Household Appliances
Manufacturing Pvt Ltd.
9. 39/2023 – CT, Amends N. No. 02/2017-CT, dated 19.06.2017
dt. 17.08.2023
10. 46/2023 – CT, Appoints common adjudicating authority in respect of show cause
dt. 18.09.2023 notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.
C. Rule related Notifications
NIL
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2019 – GST, Appointment of common authority for the purpose of exercise of
dt. 12.03.2019 powers under sections 73, 74, 75 and 76 of the CGST Act
E. Circulars
S.No. Circular/Date Contents
1. 09/2017 – GST, Authorized officer for enrolment of GST Practitioner
dt. 18.10.2017
2. 31/2018 – GST, Proper officer under sections 73 and 74 of the CGST Act, 2017 and
dt. 09.02.2018 under the IGST Act, 2017
F. Instructions
NIL

6. Authorisation of officers of State tax or Union territory tax as proper officer in

certain circumstances.
(1) Without prejudice to the provisions of this Act, the officers appointed under the State
Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act, subject to such
conditions as the Government shall, on the recommendations of the Council, by
notification, specify.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 6

(2) Subject to the conditions specified in the notification issued under sub-section (1),––
(a) where any proper officer issues an order under this Act, he shall also issue an
order under the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act, as authorised by the State Goods and Services Tax Act or
the Union Territory Goods and Services Tax Act, as the case may be, under
intimation to the jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act has initiated any proceedings on a subject
matter, no proceedings shall be initiated by the proper officer under this Act on
the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any
order passed by an officer appointed under this Act shall not lie before an officer
appointed under the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act.
A. Section 6 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 6 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 39/2017 – CT, Cross-empowers State Tax officers for processing and grant of
dt. 13.10.2017 refund [Read with sec 6 of the CGST Act]
3. 10/2018 – CT, Amending N. No. 39/2017 – CT, dt. 13.10.2017 for cross-
dt. 23.01.2018 empowerment of State tax officers for processing and grant of refund
[Read with sec 6(1) of the CGST Act and 3 of the IGST Act]
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 7 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER III
LEVY AND COLLECTION OF TAX
7. Scope of supply.
(1) For the purposes of this Act, the expression ―supply‖ includes––
(a) all forms of supply of goods or services or both such as sale, transfer, barter,
exchange, licence, rental, lease or disposal made or agreed to be made for a
consideration by a person in the course or furtherance of business;
1
[(aa) the activities or transactions, by a person, other than an individual, to its members
or constituents or vice-versa, for cash, deferred payment or other valuable
consideration.
Explanation.––For the purposes of this clause, it is hereby clarified that,
notwithstanding anything contained in any other law for the time being in force
or any judgment, decree or order of any Court, tribunal or authority, the person
and its members or constituents shall be deemed to be two separate persons and
the supply of activities or transactions inter se shall be deemed to take place from
one such person to another;]
(b) import of services for a consideration whether or not in the course or furtherance
of business 2[and];
(c) the activities specified in Schedule I, made or agreed to be made without a
consideration; 3[***]
4
[***]
5
[(1A) where certain activities or transactions constitute a supply in accordance with the
provisions of sub-section (1), they shall be treated either as supply of goods or supply of
services as referred to in Schedule II.]
(2) Notwithstanding anything contained in sub-section (1),––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State
Government or any local authority in which they are engaged as public authorities, as
may be notified by the Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of services.

1
Ins. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2021 (No. 13 of 2021) (s.108) dated 28.03.2021, read with
Notification No. 39/2021-CT, dated 21.12.2021.
2
Ins. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
3
Omtd. the word ―and‖ w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law
and Justice Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
4
Omtd. clause (d) w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and
Justice Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019. Formerly it read as:
―the activities to be treated as supply of goods or supply of services as referred to in Schedule II.‖
5
Ins. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 7

(3) Subject to the provisions of 1[sub-sections (1), (1A) and (2)], the Government may, on
the recommendations of the Council, specify, by notification, the transactions that are to
be treated as—
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
A. Section 7 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 7 of the CGST Act, w.e.f. 01.07.2017
2. 14/2017 – CT (R), Supplies which shall be treated neither as a supply of goods
dt. 28.06.2017 nor a supply of service under the CGST Act
3. 16/2018 – CT (R), Amends N. No. 14/2017-CT (R) to notify that services by way
dt. 26.07.2018 of any activity in relation to a function entrusted to a
municipality under Article 243W shall be treated neither as a
supply of good nor a service
4. CGST (Amendment) Act, 2018 Amendment in sec 7 w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.18 read
with N. No. 02/2019 – CT,
dt. 29.01.2019
5. 25/2019 – CT (R), Notifies the grant of alcoholic liquor licence as neither a
dt. 30.09.2019 supply of goods nor a supply of service as per sec 7(2) of
CGST Act, 2017
6. Finance Act, 2021 (Act No. 13 Inserts clause (aa) to sec 7(1) of the CGST Act
of 2021), dt. 28.03.2021 read restrospectively, w.e.f. 01.07.2017
with N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
NIL
D. Orders
NIL

1
Subs. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019, for the words ―sub-sections (1)
and (2)‖.

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S. 7 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 7 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 11/2017 – GST, Clarification on taxability of printing contracts
dt. 20.10.2017
2. 16/2017 – GST, Clarifications regarding applicability of GST and availability of ITC in
dt. 15.11.2017 respect of certain services
3. 21/2017 – GST, Inter-state movement of rigs, tools and spares, and all goods on wheels
dt. 22.11.2017 [like cranes]
4. 32/2018 – GST, Clarifications regarding GST in respect of certain services as decided
dt. 12.02.2018 in 25th GST Council meeting
5. 34/2018 – GST, Clarification regarding GST in respect of certain services
dt. 01.03.2018
6. 35/2018 – GST, Clarification regarding taxable services provided by the member of the
dt. 05.03.2018 Joint Venture(JV) to the JV and vice versa and inter se between the
members of the JV
7. 44/2018 – GST, Issue related to taxability of ‗tenancy rights‘ under GST
dt. 02.05.2018
8. 46/2018 – GST, Applicable GST rate on Priority Sector Lending Certificates (PSLCs),
dt. 06.06.2018 Renewable Energy Certificates (RECs) and other similar scrips
9. 57/2018 – GST, Scope of Principal-agent relationship in the context of Schedule I of the
dt. 04.09.2018 CGST Act
10. 62/2018 – GST, Levy of GST on Priority Sector Lending Certificate
dt. 12.09.2018
11. 73/2018 – GST, Scope of principal and agent relationship under Schedule I of CGST
dt. 05.11.2018 Act, 2017 in the context of del-credre agent
12. 76/2018 – GST, Clarification on certain issues (sale by government departments to
dt. 31.12.2018 unregistered person
13. 92/2019 – GST, Clarifying various doubts related to treatment of sales promotion
dt. 07.03.2019 scheme under GST
14. 100/2019 – GST, GST Applicability on Seed Certification Tags
dt. 30.04.2019
15. 102/2019 – GST, Clarification regarding applicability of GST on additional/penal
dt. 28.06.2019 interest
16. 108/2019 – GST, Clarifies issues regarding procedure to be followed in respect of goods
dt. 18.07.2019 sent/taken out of India for exhibition or on consignment basis for
export promotion

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 8

A. Section 7 - Relevant Rules & Forms

17. 115/2019 – GST, Clarification on issue of GST on Airport levies
dt. 11.10.2019
18. 171/03/2022-GST, Clarification on various issues relating to applicability of demand and
dt. 06.07.2022 penalty provisions under the CGST Act, 2017 in respect of transactions
involving fake invoices
19. 186/18/2022-GST, Clarification on various issue pertaining to GST
dt. 27.12.2022
20. 195/07/2023-GST, Clarification on availability of ITC in respect of warranty replacement
dt. 17.07.2023 of parts and repair services during warranty period
21. 196/08/2023-GST, Clarification on taxability of share capital held in subsidiary company
dt. 17.07.2023 by the parent company

22. 199/11/2023-GST, Clarification regarding taxability of services provided by an office of

dt. 17.07.2023 an organisation in one State to the office of that organisation in
another State, both being distinct persons

F. Instructions
1. 05/2023-GST, Judgment of the Honourable Supreme Court in the case of Northern
dt. 13.12.2023 Operating Systems Private Limited (NOS)

8. Tax liability on composite and mixed supplies.

The tax liability on a composite or a mixed supply shall be determined in the following
manner, namely:—
(a) a composite supply comprising two or more supplies, one of which is a principal
supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of
that particular supply which attracts the highest rate of tax.
A. Section 8 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 8 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

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S. 9 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 8 - Relevant Rules & Forms

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 11/2017 – GST, Clarification on taxability of printing contracts
dt. 20.10.2017
F. Instructions
NIL

9. Levy and collection.

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central
goods and services tax on all intra-State supplies of goods or services or both, except on
the supply of alcoholic liquor for human consumption, on the value determined under
section 15 and at such rates, not exceeding twenty per cent., as may be notified by the
Government on the recommendations of the Council and collected in such manner as
may be prescribed and shall be paid by the taxable person.
(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit
(commonly known as petrol), natural gas and aviation turbine fuel shall be levied with
effect from such date as may be notified by the Government on the recommendations of
the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify
categories of supply of goods or services or both, the tax on which shall be paid on
reverse charge basis by the recipient of such goods or services or both and all the
provisions of this Act shall apply to such recipient as if he is the person liable for paying
the tax in relation to the supply of such goods or services or both.
1
[(4) The Government may, on the recommendations of the Council, by notification, specify
a class of registered persons who shall, in respect of supply of specified categories of
goods or services or both received from an unregistered supplier, pay the tax on reverse
charge basis as the recipient of such supply of goods or services or both, and all the
provisions of this Act shall apply to such recipient as if he is the person liable for paying
the tax in relation to such supply of goods or services or both.]
(5) The Government may, on the recommendations of the Council, by notification, specify
categories of services the tax on intra-State supplies of which shall be paid by the

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) sub-section (4) by CGST (Amendment)
Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not
registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all
the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation
to the supply of such goods or services or both.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

electronic commerce operator if such services are supplied through it, and all the
provisions of this Act shall apply to such electronic commerce operator as if he is the
supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence
in the taxable territory, any person representing such electronic commerce operator for
any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also he does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the taxable
territory for the purpose of paying tax and such person shall be liable to pay tax.

A. Section 9 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 9 of the CGST Act, w.e.f. 01.07.2017
2. 01/2017 – CT (R), Rates of tax on supply of goods under CGST Act
dt. 28.06.2017, and
subsequent amendments
thereto
3. 04/2017 – CT (R), Reverse charge on certain specified supplies of goods under
dt. 28.06.2017 sec 9(3)
4. 08/2017 – CT (R), Exempting supplies, upto INR 5,000/- per day, received by a
dt. 28.06.2017 registered supplier from an unregistered supplier from reverse
charge payment under sec 9(4)
5. 09/2017 – CT (R), Exempting supplies received under sec 9(4) by a TDS deductor
dt. 28.06.2017 from an unregistered supplier, under sec 11(1), subject to the
condition that TDS deductor is not otherwise liable for
registration
6. 10/2017 – CT (R), Exempting supplies of second hand goods received under
dt. 28.06.2017 sec 9(4) by a second hand dealer paying tax under margin
scheme from an unregistered supplier, under sec 11(1)
7. 11/2017 – CT (R), Rates of tax on supply of services under CGST Act and
dt. 28.06.2017, and Annexure containing Scheme of Classification of Services
subsequent amendments
thereto
8. 12/2017 – CT (R), Exemptions on supply of services under CGST Act
dt. 28.06.2017, and
subsequent amendments
thereto

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S. 9 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 9 - Relevant Rules & Forms

9. 13/2017 – CT (R), Categories of services on which tax will be payable under
dt. 28.06.2017, Corrigendum reverse charge mechanism under CGST Act
25.09.2017
10. 17/2017 – CT (R), Categories of services the tax on intra-State supplies of which
dt. 28.06.2017 shall be paid by the electronic commerce operator under
sec 9(5)
11. 22/2017 – CT (R), Amends N. No. 13/2017-CT (R) to amend RCM provisions for
dt. 22.08.2017 GTA and to insert explanation for LLP
12. 23/2017 – CT (R), Amends N. No. 17/2017-CT (R) to make ECO responsible
dt. 22.08.2017 under sec 9(5) for payment of GST on services provided by
way of house-keeping such as plumbing, carpentering etc.
13. 33/2017 – CT (R), Amends N. No. 13/2017-CT (R), RCM under sec 9(3),
dt. 13.10.2017 regarding services provided by Overseeing Committee
members to RBI
14. 36/2017 – CT (R), Amends N. No. 4/2017-CT (R), RCM under sec 9(3) on supply
dt. 13.10.2017 of goods
15. 37/2017 – CT (R), Prescribes CGST rate on supply or leasing of motor vehicles,
dt. 13.10.2017 purchased or leased before 1 July 2017 – Applicable up to 1
July 2020
16. 38/2017 – CT (R), Exempts payment of tax under sec 9(4) of the CGST Act on all
dt. 13.10.2017 supplies received from unregistered suppliers till 31.03.2018
17. 39/2017 – CT (R), Prescribes CGST rate of 2.5% on Food preparations put up in
dt. 18.10.2017 unit containers and intended for free distribution to
economically weaker sections of the society under a
programme duly approved by the Central Government or any
State Government
18. 43/2017 – CT (R), Amends N. No. 4/2017-CT (R), dt. 28.06.2017 -Reverse charge
dt. 14.11.2017 on raw cotton
19. 08/2018 – CT (R), Concessional rate of CGST on Old and used Vehicles
dt. 25.01.2018
20. 10/2018 – CT (R), Exempts payment of tax under section 9(4) of the CGST Act till
dt. 23.03.2018 30.06.2018
21. 11/2018 – CT (R), Amends N. No. 04/2017-CT (R), dt. 28.06.2017 so as to notify
dt. 28.05.2018 levy of Priority Sector Lending Certificate (PSLC) under
Reverse Charge Mechanism (RCM)
22. 12/2018 – CT (R), Exempts payment of tax under section 9(4) of the CGST Act,
dt. 29.06.2018 2017 till 30.09.2018

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

A. Section 9 - Relevant Rules & Forms

23. 15/2018 – CT (R), Amends N. No. 13/2017-CT (R) so as to specify services
dt. 26.07.2018 supplied by individual Direct Selling Agents (DSAs) to
banks/non-banking financial company (NBFCs) to be taxed
under Reverse Charge Mechanism (RCM)
24. 22/2018 – CT (R), Exempts payment of tax under section 9(4) of the CGST Act,
dt. 06.08.2018 2017 till 30.09.2019
25. 29/2018 – CT (R), Amends N. No. 13/2017-CT (R) so as to specify services to be
dt. 31.12.2018 taxed under Reverse Charge Mechanism as recommended by
GST Council in its 31st meeting held on 22.12.2018
26. 01/2019 – CT (R), Rescinding N. No. 8/2017-CT (R), dt. 28.06.2017 in view of
dt. 29.01.2019 bringing into effect the amendments (regarding RCM on
supplies by unregistered persons) in the GST Acts
27. 02/2019 – CT (R), To give composition scheme for supplier of services and mixed
dt. 07.03.2019 supplies with a tax rate of 6% having annual turnover in
preceding year upto Rs 50 lakhs
28. 05/2019 – CT (R), Amends N. No. 13/2017-CT (R), dt. 28.06.2017 so as to specify
dt. 29.03.2019 services to be taxed under RCM, as recommended by GST
Council for real estate sector
29. 07/2019 – CT (R), Notifies certain services to be taxed under RCM under sec 9(4)
dt. 29.03.2019 of CGST Act as recommended by GST Council for real estate
sector
30. 22/2019 – CT (R), Amends N. No. 13/2017-CT (R) so as to notify services under
dt. 30.09.2019 RCM as recommended by GST Council in its 37th meeting
held on 20.09.2019
31. 23/2019 – CT (R), Amends N. No. 4/2018-CT (R), dt. 25.01.2018, by adding an
dt. 30.09.2019 explanation on the applicability of provisions related to supply
of development rights
32. 24/2019 – CT (R), Amends N. No. 7/2019-CT (R), dt. 29.03.2019 by amending the
dt. 30.09.2019 entry related to cement
33. 29/2019 – CT (R), Amends N. No. 13/2017-CT (R) so as to notify certain services
dt. 31.12.2019 under RCM as recommended by GST Council in its 38th
meeting held on 18.12.2019
34. CGST (Amendment) Act, 2018 Amendment in sec 9(4) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 –
CT, dt. 29.01.2019
35. Finance Act, 2020 (Act No. 12 Specifying GST Rates from 01.04.2017 to the specified periods
of 2020) (s.132), in respect of Fishmeal (HSN 2301), pulley, wheels & other
dt. 27.03.2020 parts (HSN 8483) and used as parts of agricultural machinery
(HSN 8432, 8433 and 8436) by amending N. No. 1/2017-CT

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S. 9 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 9 - Relevant Rules & Forms

(R) dt. 28.06.2017; and refund in respect of these goods for
such period
36. 01/2021 – CT (R), Amends N. No. 1/2017-CT (R) to prescribe change in CGST
dt. 02.06.2021 rate of goods
37. 02/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of
dt. 02.06.2021 various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
38. 04/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify GST rates of
dt. 14.06.2021 various services as recommended by GST Council in its 44th
meeting held on 12.06.2021
39. 06/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of
dt. 30.09.2021 various services as recommended by GST Council in its 45th
meeting held on 17.09.2021
40. 08/2021 – CT (R), Amends N. No. 1/2017-CT (R)
dt. 30.09.2021
41. 10/2021 – CT (R), Amends N. No. 4/2017-CT (R)
dt. 30.09.2021
42. 11/2021 – CT (R), Amends N. No. 39/2017-CT (R)
dt. 30.09.2021
43. 13/2021 – CT (R), Amends N. No. 1/2017-CT (R) dated 28.06.2017
dt. 27.10.2021
44. 14/2021 – CT (R), Amends N. No. 01/2021-CT (R) dated 28.06.2017
dt. 18.11.2021
45. 15/2021 – CT (R), Amends N. No. 11/2021- CT(R) dated 28.06.2017
dt. 18.11.2021
46. 17/2021 – CT (R), Amends N. No. 17/2017-CT(R) dated 28.06.2017
dt. 18.11.2021
47. 18/2021 – CT (R), Amends N. No. 1/2017-CT(R) dated 28.06.2017
dt. 28.12.2021
48. 21/2021 – CT (R), Supersedes notification 14/2021-CT(R) dated 18.11.2021 and
dt. 31.12.2021 amend N. No. 1/2017-CT(R) dated 28.06.2017
49. 22/2021 – CT (R), Supersedes notification 15/2021-CT(R) dated 18.11.2021 and
dt. 31.12.2021 amend N. No. 11/2017-CT(R) dated 28.06.2017
50. 01/2022 – CT (R), Amends N. No. 1/2017-CT(R) dated 28.06.2017
dt. 31.03.2022
51. 02/2022 – CT (R), Provides for a concessional rate on intra state supply of bricks
dt. 31.03.2022 conditional to not availing the ITC , as recommended by 45
GSTC

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

A. Section 9 - Relevant Rules & Forms

52. 03/2022 – CT(R), Amends N. No. 11/2017-CT(R) dated 28.06.2017
dt. 13.07.2022
53. 05/2022 – CT(R), Amends N. No. 13/2017-CT(R) dated 28.06.2017
dt. 13.07.2022
54. 06/2022 – CT(R), Amends N. No. 1/2017-CT(R)
dt. 13.07.2022
55. 10/2022 – CT(R), Amends N. No. 2/2022-CT(R)
dt. 13.07.2022
56. 12/2022 – CT(R), Amends N. No. 1/2017-CT(R)
dt. 30.12.2022
57. 14/2022 – CT(R), Amends N. No. 4/2017-CT(R)
dt. 30.12.2022
58. 02/2023 – CT(R), Amends N. No. 13/2017-CT(R) so as to notify change in GST
dt. 28.02.2023 with regards to services as recommended by GST Council in
its 49th meeting held on 18.02.2023
59. 03/2023 – CT(R), Amends N. No. 1/2017-CT(R), dated 28.06.2017
dt. 28.02.2023
60. 05/2023 – CT(R), Amends N. No. 11/2017-CT(R) dated 28.06.2017 so as to
dt. 09.05.2023 extend last date for exercise of option by GTA to pay GST
under forward charge
61. 06/2023 – CT(R), Amends N. No. 11/2017-CT(R) so as to notify change in GST
dt. 26.07.2023 with regards to services as recommended by GST Council in
its 50th meeting held on 11.07.2023
62. 08/2023 – CT(R), Amends N. No. 13/2017-CT(R) so as to notify change in GST
dt. 26.07.2023 with regards to services as recommended by GST Council in
its 50th meeting held on 11.07.2023
63. 09/2023 – CT(R), Amends N. No. 01/2017-CT(R) to implement the decisions of
dt. 26.07.2023 50th GST Council
64. 11/2023 – CT(R), Amends N. No. 01/2017-CT(R), dated 28.06.2017
dt. 29.09.2023
65. 12/2023 – CT(R), Amends N. No. 11/2017- CT(R), dated 28.06.2017
dt. 19.10.2023
66. 14/2023 – CT(R), Amends N. No. 13/2017- CT(R), dated 28.06.2017
dt. 19.10.2023
67. 16/2023 – CT(R), Amends N. No. 17/2017- CT(R), dated 28.06.2017
dt. 19.10.2023
68. 17/2023 – CT(R), Amends N. No. 01/2017- CT(R), dated 28.06.2017
dt. 19.10.2023

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S. 9 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 9 - Relevant Rules & Forms

69. 19/2023 – CT(R), Amends N. No. 04/2017- CT(R), dated 28.06.2017
dt. 19.10.2023
C. Rule related Notifications
NIL
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2018 – GST, Incidence of GST on providing catering services in train
dt. 31.03.2018
E. Circulars
S.No. Circular/Date Contents
1. 06/2017 – GST, Clarification on classification and GST rate on lottery
dt. 27.08.2017
2. 12/2017 – GST, Clarifies the applicability of GST on the superior kerosene oil [SKO]
dt. 26.10.2017 retained for the manufacture of Linear Alkyl Benzene [LAB]
3. 13/2017 – GST, Clarification of classification of cut pieces of fabric under GST
dt. 27.10.2017
4. 16/2017 – GST, Clarifications regarding applicability of GST and availability of ITC in
dt. 15.11.2017 respect of certain services
5. 19/2017 – GST, Clarification on taxability of custom milling of paddy.
dt. 20.11.2017
6. 21/2017 – GST, Inter-state movement of rigs, tools and spares, and all goods on wheels
dt. 22.11.2017 [like cranes]
7. 22/2017 – GST, Clarification on issues regarding treatment of supply by an artist in
dt. 22.11.2017 various States and supply of goods by artists from galleries
8. 27/2018 – GST, Clarifications regarding levy of GST on accommodation services,
dt. 04.01.2018 betting and gambling in casinos, horse racing, admission to cinema,
home stays, printing, legal services etc.
9. 28/2018 – GST, Clarifications regarding GST on college hostel mess fees
dt. 08.01.2018
10. 28/2018 – GST, Corrigendum to Circular No. 28.02.2018-GST, dt. 08.01.2018
Corrigendum,
dt. 08.01.2018
11. 29/2018 – GST, Applicability of GST on Polybutylene feedstock and Liquefied Petroleum
dt. 25.01.2018 Gas retained for the manufacture of Poly ISO Butylene and Propylene
or Di-butyl para Cresol
12. 30/2018 – GST, Clarification regarding supplies made to the Indian Railways
dt. 25.01.2018 classifiable under any chapter, other than Chapter 86

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

A. Section 9 - Relevant Rules & Forms

13. 32/2018 – GST, Clarifications regarding GST in respect of certain services as decided in
dt. 12.02.2018 25th GST Council meeting
14. 34/2018 – GST, Clarification regarding GST in respect of certain services
dt. 01.03.2018
15. F.No. 354/03/2018- Incidence of GST on providing catering services in train
TRU, dt. 31.03.2018
16. 44/2018 – GST, Issue related to taxability of ‗tenancy rights‘ under GST
dt. 02.05.2018
17. 46/2018 – GST, Applicable GST rate on Priority Sector Lending Certificates (PSLCs),
dt. 06.06.2018 Renewable Energy Certificates (RECs) and other similar scrips
18. 47/2018 – Clarifications of certain issues under GST
GST,dt. 08.06.2018
19. 50/2018 – GST, Withdrawal of Circular No. 28.02.2018-GST, dt. 08.01.2018 as
dt. 31.07.2018 amended vide Corrigendum dt. 18.01.2018 and Order No 02/2018–CT,
dt. 31.03.2018
20. 51/2018 – GST, Applicability of GST on ambulance services provided to Government by
dt. 31.07.2018 private service providers under the National Health Mission (NHM)
21. 52/2018 – GST, Circular No. 52/26/2018-GST, dt. 09.08.2018 in regard of clarification
dt. 09.08.2018 regarding applicability of GST rates on various goods and services
22. 53/2018 – GST, Circular No. 53/27/2018-GST, dt. 09.08.2018 in regard of clarification
dt. 09.08.2018 regarding applicability of GST on petroleum gases retained for the
manufacture of petrochemical and chemical products
23. 54/2018 – GST, Circular No. 54/28/2018-GST, dt. 09.08.2018 in regard of classification
dt. 09.08.2018 of fertilizers supplied for use in the manufacture of other fertilizers at 5
% GST rate
24. 55/2018 – GST, Taxability of services provided by Industrial Training Institutes (ITI)
dt. 10.08.2018
25. 62/2018 – GST, Levy of GST on Priority Sector Lending Certificate
dt. 12.09.2018
26. 66/2018 – GST, GST on Residential programmes or camps meant for advancement of
dt. 26.09.2018 religion, spirituality or yoga by religious and charitable trusts
27. 76/2018 – GST, Clarification on certain issues (sale by government departments to
dt. 31.12.2018 unregistered person
28. 80/2018 – GST, Clarification regarding GST rates & classification (goods)
dt. 31.12.2018
29. 81/2018 – GST, Clarification regarding GST rate for Sprinkler and Drip irrigation
dt. 31.12.2018 System including laterals

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S. 9 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 9 - Relevant Rules & Forms

30. 82/2019 – GST, Applicability of GST on various programmes conducted by the Indian
dt. 01.01.2019 Institutes of Managements (IIMs)
31. 83/2019 – GST, Applicability of GST on Asian Development Bank (ADB) and
dt. 01.01.2019 International Finance Corporation (IFC)
32. 84/2019 – GST, Clarification on issue of classification of service of printing of pictures
dt. 01.01.2019 covered under 998386
33. 85/2019 – GST, Clarification on GST rate applicable on supply of food and beverage
dt. 01.01.2019 services by educational institution
34. 86/2019 – GST, GST on Services of Business Facilitator (BF) or a Business
dt. 01.01.2019 Correspondent (BC) to Banking Company
35. 93/2019 – GST, Clarification regarding nature of supply of Priority Sector Lending
dt. 08.03.2019 Certificates (PSLC)
36. 100/2019 – GST, GST Applicability on Seed Certification Tags
dt. 30.04.2019
37. 101/2019 – GST, GST exemption on the upfront amount payable in installments for long
dt. 30.04.2019 term lease of plots, under N. No. 12/2017, CT(R), S.No. 41, dt.
28.06.2017
38. 109/2019 – GST, Clarification on issues related to GST on monthly
dt. 22.07.2019 subscription/contribution charged by a Residential Welfare Association
from its members
39. 113/2019 – GST, Clarification regarding GST rates & classification of various goods and
dt. 11.10.2019 services
40. 114/2019 – GST, Clarification on the scope of support services to exploration, mining or
dt. 11.10.2019 drilling of petroleum crude or natural gas or both
41. 119/2019 – GST, Clarification regarding taxability of lending of securities under
dt. 11.10.2019 Securities Lending Scheme, 1997
42. 121/2019 – GST, Clarification related to supply of grant of alcoholic liquor license
dt. 11.10.2019
43. 130/2019 – GST, RCM on renting of motor vehicles
dt. 31.12.2019
44. 140/2020 – GST, Clarification in respect of levy of GST on Director‘s Remuneration.
dt. 10.06.2020
45. 149/05/2021-GST, Clarification regarding applicability of GST on supply of food in
dt. 17.06.2021 Anganwadis and Schools
46. 150/06/2021-GST, Clarification regarding applicability of GST on the activity of
dt. 17.06.2021 construction of road where considerations are received in deferred
payment (annuity)

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

A. Section 9 - Relevant Rules & Forms

47. 151/07/2021-GST, Clarification regarding GST on supply of various services by Central
dt. 17.06.2021 and State Board (such as National Board of Examination)
48. 152/08/2021-GST, Clarification regarding rate of tax applicable on construction services
dt. 17.06.2021 provided to a Government Entity, in relation to construction, such as, of
a Ropeway on turnkey basis
49. 153/09/2021-GST, GST on milling of wheat into flour or paddy into rice for distribution by
dt. 17.06.2021 State Governments under PDS
50. 154/10/2021-GST, GST on services supplied by State Govt. to their undertakings or PSUs
dt. 17.06.2021 by way of guaranteeing loans taken by them
51. 155/11/2021-GST, Clarification regarding GST rate on laterals/parts of Sprinklers or Drip
dt. 17.06.2021 Irrigation System
52. 163/19/2021-GST, Clarification regarding GST rates & classification (goods) based on the
dt. 06.10.2021 recommendations of the GST Council in its 45th meeting held on 17th
September, 2021 at Lucknow
53. 164/2020/2021- Clarifications regarding applicable GST rates & exemptions on certain
GST, dt. 06.10.2021 services
54. 167/23/2021-GST, GST on service supplied by restaurants through e-commerce operators
dt. 17.12.2021
55. 177/09/2022-GST, Clarifications regarding applicable GST rates & exemptions on certain
dt. 03.08.2022 services
56. 178/10/2022-GST, GST applicability on liquidated damages, compensation and penalty
dt. 03.08.2022 arising out of breach of contract or other provisions of law
57. 179/11/2022-GST, Clarification regarding GST rates & classification (goods) based on
dt. 03.08.2022 the recommendations of the GST Council in its 47th meeting held on
28th – 29th June, 2022 at Chandigarh
58. 191/03/2023-GST, Clarification regarding GST rate and classification of ‗Rab‘ based on
dt. 27.03.2023 the recommendation
59. 200/12/2023-GST, Clarification regarding GST rates and classification of certain goods
dt. 01.08.2023 based on the recommendations of the GST Council in its 50th meeting
held on 11th July, 2023
60. 201/13/2023-GST, Clarifications regarding applicability of GST on certain services
dt. 01.08.2023
61. 205/17/2023-GST, Clarification regarding GST rate on imitation zari thread or yarn
dt. 27.10.2023 based on the recommendation of the GST Council in its 52nd meeting
held on 7th October, 2023
62. 206/18/2023-GST, Clarifications regarding applicability of GST on certain services
dt. 27.10.2023
F. Instructions
S.No. Instructions /Date Contents
1. 3/2/2020-GST, Payment of GST by real estate promoter/ developer supplying
dt. 24.06.2020 construction of residential apartment etc. on the shortfall value of
inward supplies from registered supplier at the end of the financial
year

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

10. Composition levy.

(1) Notwithstanding anything to the contrary contained in this Act but subject to the
provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate
turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay,
1
[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax
calculated at such rate] as may be prescribed, but not exceeding,––
(a) one per cent. of the turnover in State or turnover in Union territory in case of a
manufacturer,
(b) two and a half per cent. of the turnover in State or turnover in Union territory in
case of persons engaged in making supplies referred to in clause (b) of
paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State or turnover in Union territory in case of
other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh
rupees to such higher amount, not exceeding 2[one crore and fifty lakh rupees] as may
be recommended by the Council.
3
[Provided further that a person who opts to pay tax under clause (a) or clause (b) or
clause (c) may supply services (other than those referred to in clause (b) of paragraph 6
of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union
territory in the preceding financial year or five lakh rupees, whichever is higher.]
4
[Explanation.- For the purposes of second proviso, the value of exempt supply of
services provided by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount shall not be taken into
account for determining the value of turnover in a State or Union territory.]
(2) The registered person shall be eligible to opt under sub-section (1), if:—
5
[(a) save as provided in sub-section (1), he is not engaged in the supply of services];
(b) he is not engaged in making any supply of goods 6[or services] which are not
leviable to tax under this Act;

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―in lieu of the tax payable by him, an amount
calculated at such rate‖.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―one crore rupees‖.
3
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
4
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
5
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) clause (a) by CGST (Amendment) Act,
2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of
Schedule II‖.
6
Ins. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.119) dt. 27.03.2020.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

(c) he is not engaged in making any inter-State outward supplies of goods 1[or
services];
(d) he is not engaged in making any supply of 2[***] 3[services] through an
electronic commerce operator who is required to collect tax at source under
section 52; 4[***]
(e) he is not a manufacturer of such goods as may be notified by the Government on
the recommendations of the 5[Council; and]
6
[(f) he is neither a casual taxable person nor a non-resident taxable person:]
Provided that where more than one registered persons are having the same Permanent
Account Number (issued under the Income-tax Act, 1961), (43 of 1961) the registered
person shall not be eligible to opt for the scheme under sub-section (1) unless all such
registered persons opt to pay tax under that sub-section.
7
[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the
provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to
opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the
preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the
tax payable by him under sub-section (1) of section 9, an amount of tax calculated at
such rate as may be prescribed, but not exceeding three per cent. of the turnover in State
or turnover in Union territory, if he is not––
(a) engaged in making any supply of goods or services which are not leviable to tax
under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 8[***] services through an electronic commerce
commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by
the Government on the recommendations of the Council; and

1
Ins. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.119) dt. 27.03.2020.
2
Omtd. the words ―goods or‖ w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) the Finance Act,
2023 (8 of 2023) (s.137) enacted on 31.03.2023. Earlier ins. for the word ―or‖ w.e.f. 01.01.2021 (vide Notification
No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020) (s.119) dt. 27.03.2020.
3
Ins. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.119) dt. 27.03.2020.
4
Omtd. the word ―and‖ w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2)
Act, 2019 (s.93) dt. 01.08.2019.
5
Subs. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93)
dt. 01.08.2019, for the word ―Council:‖.
6
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
7
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
8
Omtd. the words ―goods or‖ w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance
Act, 2023 (8 of 2023) (s.137) enacted on 31.03.2023.

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(e) a casual taxable person or a non-resident taxable person:

Provided that where more than one registered person are having the same Permanent
Account Number issued under the Income-tax Act, 1961 (43 of 1961), the registered
person shall not be eligible to opt for the scheme under this sub-section unless all such
registered persons opt to pay tax under this sub-section.]
(3) The option availed of by a registered person under sub-section (1) 1[or sub-section (2A),
as the case may be,] shall lapse with effect from the day on which his aggregate
turnover during a financial year exceeds the limit specified under sub-section (1) 2[or
sub-section (2A), as the case may be,].
(4) A taxable person to whom the provisions of sub-section (1) 3[or, as the case may be,
sub-section (2A)] apply shall not collect any tax from the recipient on supplies made by
him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-
section (1) 4[or sub-section (2A), as the case may be,] despite not being eligible, such
person shall, in addition to any tax that may be payable by him under any other
provisions of this Act, be liable to a penalty and the provisions of section 73 or
section 74 shall, mutatis mutandis, apply for determination of tax and penalty.
5
[Explanation 1.–– For the purposes of computing aggregate turnover of a person for
determining his eligibility to pay tax under this section, the expression ―aggregate turnover‖
shall include the value of supplies made by such person from the 1st day of April of a financial
year upto the date when he becomes liable for registration under this Act, but shall not include
the value of exempt supply of services provided by way of extending deposits, loans or
advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.–– For the purposes of determining the tax payable by a person under this
section, the expression ―turnover in State or turnover in Union territory‖ shall not include the
value of following supplies, namely:––
(i) supplies from the first day of April of a financial year upto the date when such person
becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in
so far as the consideration is represented by way of interest or discount.]

1
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
2
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
3
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
4
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.
5
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.93) dt.
01.08.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

A. Section 10 - Relevant Rules & Forms

Rule 3 Intimation for composition levy Forms GST CMP-01, CMP-02,
CMP-03, REG-01, ITC-03, TRAN-1
Rule 4 Effective date for composition levy Nil
Rule 5 Conditions and restrictions for composition levy Nil
Rule 6 Validity of composition levy Forms GST CMP-04, CMP-05,
CMP-06, CMP-07, ITC-01
Rule 7 Rate of tax of the composition levy Nil
B. Section related Notificationss
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 10 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
2. 08/2017 – CT, dt. 27.06.2017 Notifies the turnover limit and rates for Composition Levy for
CGST
3. 46/2017 – CT, dt. 13.10.2017 Amends N. No. 08/2017 – CT – Increase the turnover limit for
Composition Levy for CGST
4. 01/2018 – CT, dt. 01.01.2018 Amends N. No. 8/2017 – CT so as to prescribe effective rate of
tax under composition scheme for manufacturers and other
suppliers
5. CGST (Amendment) Act, 2018 Amendment in sec 10(1) and sec 10(2) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 –
CT, dt. 29.01.2019
6. 05/2019 – CT, dt. 29.01.2019 Amends N. No. 08/2017 – CT, dt. 27.06.2017 so as to align the
rates for Composition Scheme read with Rule 7 of the CGST
Rules, 2017 w.e.f. 01.02.2019
7. 14/2019 – CT, dt. 07.03.2019 Supersedes N. No. 08/2017 – CT, dt. 27.06.2017 in order to
extend the limit of threshold of aggregate turnover for availing
Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5
crores read with Rule 7 of the CGST Rules, 2017; w.e.f.
01.04.2019
8. 43/2019 – CT, dt. 30.09.2019 Amends N. No 14/2019 – CT, dt. 07.03.2019 so as to exclude
manufacturers of aerated waters from the purview of
composition scheme.
9. Finance (No. 2) Act, 2019 (23 Various amendments in sec 10, w.e.f. 01.01.2020
of 2019), dt. 01.08.2019 read
with N. No. 01/2020 – CT,
dt. 01.01.2020

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 10 - Relevant Rules & Forms

10. Finance Act, 2020 (Act No. 12 Amendment in sec 10(2) w.e.f. 01.01.2021
of 2020), dt. 27.03.2020 read
with N. No. 92/2020 – CT,
dt. 22.12.2020
11. 04/2022 – CT, dt. 31.03.2022 Amends N. No. 14/2019-CT to implement special composition
scheme for Brick Kilns, as recommended by 45 GST Council
Meeting
12. 16/2022 – CT, dt. 13.07.2022 Amends N. No. 14/2019-CT to implement special composition
scheme for Brick Kilns
13. Finance Act, 2023 (8 of 2023), Amendment in sec 10(2) & (2A) w.e.f. 01.10.2023 [Sec 137 of
dt. 31.03.2023 read with N. the Finance Act, 2023]
No.28/2023 – CT, dt.
31.07.2023
C. Rule related Notificationss
1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rules 3 to 7
2. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending N. No. 3/2017
dt. 19.06.2017
3. 08/2017 – CT, dt. 27.06.2017 Notifies the turnover limit and rates for Composition Levy for
CGST
4. 22/2017 – CT, dt. 17.08.2017 CGST (Fifth Amendment) Rules, 2017 – Amending Rule 3
5. 34/2017 – CT, dt. 15.09.2017 CGST (Seventh Amendment) Rules, 2017 – Amending Rule 3
6. 45/2017 – CT, dt. 13.10.2017 CGST (Ninth Amendment) Rules, 2017 – Amending Rule 3 and
Form GST CMP-02
7. 03/2018 – CT, dt. 23.01.2018 CGST (First Amendment) Rules, 2018 – Amending Rules 3
and 7
8. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rule 7 and
Chapter II heading, Form GST REG-01
9. 05/2019 – CT, dt. 29.01.2019 Amends N. No. 08/2017 – CT, dt. 27.06.2017 so as to align the
rates for Composition Scheme with CGST Rules, 2017 –
Amending Rule 7
10. 14/2019 – CT, dt. 07.03.2019 Supersedes N. No. 08/2017 – CT, dt. 27.06.2017 in order to
extend the limit of threshold of aggregate turnover for availing
Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5
crores; Read with Rule 7; w.e.f. 01.04.2019
11. 20/2019 – CT, dt. 07.03.2019 CGST (Third Amendment) Rules, 2019 – Amending Form GST
REG-01
12. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020 – Amending Form GST
REG-01

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

A. Section 10 - Relevant Rules & Forms

13. 30/2020 – CT, dt. 03.04.2020 Amends CGST Rules (Fourth Amendment) in order to allow
opting Composition Scheme for FY 2020-21 till 30.06.2020
and to allow cumulative application of condition in rule 36(4)
14. 50/2020 – CT, dt. 24.06.2020 CGST (Seventh Amendment) Rules, 2020 – Amending Rule 7
D. Orders
S.No. ROD/Order/Date Contents
1. O-1/2017 – GST, Extension of date for filing option for composition scheme
dt. 21.07.2017
2. O-4/2017 – GST, Extension of time limit for intimation of details in Form GST
dt. 29.09.2017 CMP-03
3. ROD-1/2017 – GST, To remove difficulties in implementing provisions of
dt. 13.10.2017 composition scheme
4. O-5/2017 – GST, Extension of time limit for intimation of details of stock in
dt. 28.10.2017 Form GST CMP-03
5. O-11/2017 – GST, Extension of time limit of details of stock held on the date
dt. 21.12.2017 preceding the date from which the option for composition levy
is exercised in Form GST CMP-03
6. ROD-1/2019 – GST, Supersedes Removal of Difficulties Order No. 1/2017 -
dt. 01.02.2019 Central Tax dated 13.10.2017 in view of the amendment to sec
10 of the CGST Act (regarding allowing registered persons
opting for Composition Scheme to supply services up to a
limit) coming into force w.e.f. 01.02.2019
7. ROD-3/2019 – GST, To remove difficulty in implementation of N. No. 2/2019-
dt. 08.03.2019 CT(R)-Composition scheme for service providers
E. Circulars
S.No. Circular/Date Contents
1. 01/2017 – GST, dt. 26.06.2017 Proper officer for provisions relating to Registration and
Composition levy under the Central Goods and Services Tax
Act, 2017 or the rules made thereunder
2. 77/2018 – GST, dt. 31.12.2018 Denial of composition option by tax authorities and effective
date thereof
3. 97/2019 – GST, dt. 05.04.2019 Clarifying issues regarding exercise of option to pay tax under
N. No. 2/2019-CT(R), dt. 07.03.2019
4. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of
spread of Novel Corona Virus (COVID-19)

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 10 - Relevant Rules & Forms

5. 200/12/2023-GST, Clarification regarding GST rates and classification of certain
dt. 01.08.2023 goods based on the recommendations of the GST Council in
its 50th meeting held on 11th July, 2023
6. 201/13/2023-GST, Clarifications regarding applicability of GST on certain
dt. 01.08.2023 services
F. Instructions
NIL

11. Power to grant exemption from tax

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it
may, on the recommendations of the Council, by notification, exempt generally, either
absolutely or subject to such conditions as may be specified therein, goods or services or
both of any specified description from the whole or any part of the tax leviable thereon
with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it
may, on the recommendations of the Council, by special order in each case, under
circumstances of an exceptional nature to be stated in such order, exempt from payment
of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of
clarifying the scope or applicability of any notification issued under sub-section (1) or
order issued under sub-section (2), insert an explanation in such notification or order, as
the case may be, by notification at any time within one year of issue of the notification
under sub-section (1) or order under sub-section (2), and every such explanation shall
have effect as if it had always been the part of the first such notification or order, as the
case may be.
Explanation.––For the purposes of this section, where an exemption in respect of any goods or
services or both from the whole or part of the tax leviable thereon has been granted absolutely,
the registered person supplying such goods or services or both shall not collect the tax, in
excess of the effective rate, on such supply of goods or services or both.
A. Section 11 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 11 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 02/2017 – CT (R), Exemptions on supply of goods under CGST Act
dt. 28.06.2017, and
subsequent amendments
thereto

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

A. Section 11 - Relevant Rules & Forms

3. 03/2017 – CT (R), 2.5% concessional CGST rate for supplies to Exploration and
dt. 28.06.2017 Production notified under sec 11(1)
4. 07/2017 – CT (R), Exemption from CGST to supplies by CSD to Unit Run Canteens and
dt. 28.06.2017 supplies by CSD/Unit Run Canteens to authorised customers notified
under sec 11(1) and sec 55
5. 26/2017 – CT (R), Exempts intra state supply of heavy water and nuclear fuels from
dt. 21.09.2017 Department of Atomic Energy to NPCIL under the CGST Act
6. 40/2017 – CT (R), Prescribes CGST rate of 0.05% on intra-State supply of taxable
dt. 23.10.2017 goods by a registered supplier to a registered recipient for export,
subject to conditions
7. 45/2017 – CT (R), Provides concessional GST rate of 2.5% on scientific and technical
dt. 14.11.2017 equipments supplied to public funded research institutions
8. 05/2018 – CT (R), Exempts Central Government‘s share of Profit Petroleum from
dt. 25.01.2018 Central tax
9. 09/2018 – CT (R), Amends N. No. 45/2017-CT (R) dt. 14.11.2017
dt. 25.01.2018
10. 21/2018 – CT (R), Prescribe concessional CGST rate on specified handicraft items, to
dt. 26.07.2018 give effect to the recommendations of the GST Council in 28th
meeting held on 21.07.2018
11. 26/2018 – CT (R), Exempts central tax on supply of gold by nominated agencies to
dt. 31.12.2018 registered persons
12. F. No. 354/432/2018- Corrigendum – N. No. 26/2018-CT (R), dt. 31.12.2018
TRU (pt) -
dt. 31.01.2019 – CT(R)
13. 02/2019 – CT (R), To give composition scheme for supplier of services and mixed
dt. 07.03.2019 supplies with a tax rate of 6% having annual turnover in preceding
year upto Rs 50 lakhs
14. Finance (No. 2) Act, Exemption to ―Uranium Ore Concentrate‖ (HSN Chapter 26) by
2019 (23 of 2019) inserting entry no. 103 in N. No. 2/2017-CT (R) dt. 28.06.2017 w.e.f.
(s.113) dt. 01.08.2019 01.07.2017, retrospectively
15. 16/2019 – CT (R), Amends N. No. 3/2017-CT (R), dt. 28.06.2017 so as to extend
dt. 30.09.2019 concessional CGST rates to petroleum operations or coal bed
methane operations undertaken under specified projects under
HELP/OALP, and other changes
16. 17/2019 – CT (R), Amends N. No. 26/2018-CT (R), dt. 31.12.2018, so as to exempt
dt. 30.09.2019 CGST on supplies of silver and platinum by nominated agencies to
registered persons
17. 19/2019 – CT (R), Exempts supply of goods for specified projects under FAO
dt. 30.09.2019

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 11 - Relevant Rules & Forms

18. 04/2020 – CT (R), Extension of CGST exemption on services by way of transportation
dt. 30.09.2020 of goods by air or by sea from customs station of clearance in India
to a place outside India, by one year i.e. upto 30.09.2021
19. 05/2020 – CT (R), Amends N. No. 12/2017-CT (R) so as to exempt satellite launch
dt. 16.10.2020 services provided by ISRO, Antrix Co. Ltd and NSIL as recomm-
ended by GST Council in its 42nd meeting held on 05.10.2020
20. 02/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of various
dt. 02.06.2021 services as recommended by GST Council in its 43rd meeting held
on 28.05.2021
21. 04/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify GST rates of various
dt. 14.06.2021 services as recommended by GST Council in its 44th meeting held on
12.06.2021
22. 05/2021 – CT (R), Provides the concessional rate of CGST on Covid-19 relief supplies,
dt. 14.06.2021 up to and inclusive of 30th September 2021
23. Corrigendum, Corrigendum - N. No. 05/2021-CT (R) dt. 14.06.2021
dt. 15.06.2021
24. 07/2021 – CT (R), Amends N. No. 12/2017-CT (R) so as to implement recommendations
dt. 30.09.2021 made by GST Council in its 45th meeting held on 17.09.2021
25. 09/2021 – CT (R), Amends N. No. 2/2017-CT (R)
dt. 30.09.2021
26. 12/2021 – CT (R), Exempts CGST on specified medicines used in COVID-19, up to 31st
dt. 30.09.2021 December, 2021
27. 16/2021 – CT (R), Amends N. No. 12/2017-CT (R) dated 28.06.2017
dt. 18.11.2021
28. 19/2021 – CT (R), Amends N. No. 2/2017-CT(R) dated 28.06.2017
dt. 28.12.2021
29. 20/2021 – CT (R), Amends N. No. 21/2018-CT(R) dated 26.07.2018
dt. 28.12.2021
30. 04/2022 – CT(R), Amends N. No. 12/2017-CT(R) dated 28.06.2017
dt. 13.07.2022
31. 07/2022 – CT(R), Amends N. No. 2/2017-CT(R)
dt. 13.07.2022
32. 08/2022 – CT(R), Amends N. No. 3/2017-CT(R)
dt. 13.07.2022
33. 11/2022 – CT(R), Rescinds N. No. 45/2017-CT(R)
dt. 13.07.2022
34. 13/2022 – CT(R), Amends N. No. 2/2017-CT(R)
dt. 30.12.2022

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

A. Section 11 - Relevant Rules & Forms

35. 15/2022 – CT(R), Amends N. No. 12/2017-CT(R)
dt. 30.12.2022
36. 01/2023 – CT(R), Amends N. No. 12/2017-CT(R) so as to notify change in GST with
dt. 28.02.2023 regards to services as recommended by GST Council in its 49th
meeting held on 18.02.2023
37. 04/2023 – CT(R), Amends N. No. 2/2017-CT(R), dated 28.06.2017
dt. 28.02.2023
38. 07/2023 – CT(R), Amends N. No. 12/2017-CT(R) so as to notify change in GST with
dt. 26.07.2023 regards to services as recommended by GST Council in its 50th
meeting held on 11.07.2023
39. 10/2023 – CT(R), Amends N. No. 26/2018-CT(R) to implement the decisions of 50th
dt. 26.07.2023 GST Council
40. 13/2023 – CT(R), Amends N. No. 12/2017-CT(R), dated 28.06.2017
dt. 19.10.2023
41. 18/2023 – CT(R), Amends N. No. 02/2017-CT(R), dated 28.06.2017
dt. 19.10.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 16/2017 – GST, Clarifications regarding applicability of GST and availability of ITC
dt. 15.11.2017 in respect of certain services
2. 19/2017 – GST, Clarification on taxability of custom milling of paddy
dt. 20.11.2017
3. 20/2017 – GST, Classification and GST rate on ―Terracotta Idols‖
dt. 22.11.2017
4. 27/2018 – GST, Clarifications regarding levy of GST on accommodation services,
dt. 04.01.2018 betting and gambling in casinos, horse racing, admission to cinema,
home stays, printing, legal services etc.
5. 32/2018 – GST, Clarifications regarding GST in respect of certain services as
dt. 12.02.2018 decided in 25th GST Council meeting
6. 34/2018 – GST, Clarification regarding GST in respect of certain services
dt. 01.03.2018

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 11 - Relevant Rules & Forms

7. 51/2018 – GST, Applicability of GST on ambulance services provided to Govt by
dt. 31.07.2018 private service providers under the National Health Mission (NHM)
8. 52/2018 – GST, Circular No. 52/26/2018-GST, dt. 09.08.2018 in regard of
dt. 09.08.2018 clarification regarding applicability of GST rates on various goods
and services
9. 54/2018 – GST, Circular No. 54/28/2018-GST, dt. 09.08.2018 in regard of
dt. 09.08.2018 classification of fertilizers supplied for use in the manufacture of
other fertilizers at 5 % GST rate
10. 55/2018 – GST, Taxability of services provided by Industrial Training Institutes (ITI)
dt. 10.08.2018
11. 66/2018 – GST, GST on Residential programmes or camps meant for advancement of
dt. 26.09.2018 religion, spirituality or yoga by religious and charitable trusts
12. 73/2018 – GST, Scope of principal and agent relationship under Schedule I of CGST
dt. 05.11.2018 Act, 2017 in the context of del-credre agent
13. 80/2018 – GST, Clarification regarding GST rates & classification (goods)
dt. 31.12.2018
14. 82/2019 – GST, Applicability of GST on various programmes conducted by the
dt. 01.01.2019 Indian Institutes of Managements (IIMs)
15. 83/2019 – GST, Applicability of GST on Asian Development Bank (ADB) and
dt. 01.01.2019 International Finance Corporation (IFC)
16. 85/2019 – GST, Clarification on GST rate applicable on supply of food and beverage
dt. 01.01.2019 services by educational institution
17. 86/2019 – GST, GST on Services of Business Facilitator (BF) or a Business
dt. 01.01.2019 Correspondent (BC) to Banking Company
18. 100/2019 – GST, GST Applicability on Seed Certification Tags
dt. 30.04.2019
19. 101/2019 – GST, GST exemption on the upfront amount payable in installments for
dt. 30.04.2019 long term lease of plots, under N. No. 12/2017, CT(R), S.No. 41, dt.
28.06.2017
20. 102/2019 – GST, Clarification regarding applicability of GST on additional/penal
dt. 28.06.2019 interest
21. 109/2019 – GST, Clarification on issues related to GST on monthly
dt. 22.07.2019 subscription/contribution charged by a Residential Welfare
Association from its members
22. 113/2019 – GST, Clarification regarding GST rates & classification of various goods
dt. 11.10.2019 and services
23. 116/2019 – GST, Levy of GST on the service of display of name or placing of name
dt. 11.10.2019 plates of the donor in the premises of charitable organisations
receiving donation or gifts by individual donors

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

A. Section 11 - Relevant Rules & Forms

24. 117/2019 – GST, Clarification on applicability of GST exemption to the DG Shipping
dt. 11.10.2019 approved maritime courses conducted by Maritime Training
Institutes of India
25. 120/2019 – GST, Clarification on the effective date of explanation inserted in N. No.
dt. 11.10.2019 11/2017-CT(R), dt. 28.06.2017, Sr. No. 3(vi)
26. 121/2019 – GST, Clarification related to supply of grant of alcoholic liquor license
dt. 11.10.2019
27. 126/2019 – GST, Clarification on scope of the notification entry at item (id), related to
dt. 22.11.2019 job work, under heading 9988 of N.No. 11/2017-CT(R), dt.
28.06.2017
28. 138/2020 – GST, Clarifies in respect of supply of goods made by registered supplier to
dt. 06.05.2020 a registered recipient (merchant exporter) at 0.1%
29. 149/05/2021-GST, Clarification regarding applicability of GST on supply of food in
dt. 17.06.2021 Anganwadis and Schools
30. 150/06/2021-GST, Clarification regarding applicability of GST on the activity of
dt. 17.06.2021 construction of road where considerations are received in deferred
payment (annuity)
31. 151/07/2021-GST, Clarification regarding GST on supply of various services by
dt. 17.06.2021 Central and State Board (such as National Board of Examination)
32. 152/08/2021-GST, Clarification regarding rate of tax applicable on construction
dt. 17.06.2021 services provided to a Government Entity, in relation to
construction, such as, of a Ropeway on turnkey basis
33. 153/09/2021-GST, GST on milling of wheat into flour or paddy into rice for distribution
dt. 17.06.2021 by State Governments under PDS
34. 154/10/2021-GST, GST on services supplied by State Govt. to their undertakings or
dt. 17.06.2021 PSUs by way of guaranteeing loans taken by them
35. 155/11/2021-GST, Clarification regarding GST rate on laterals/parts of Sprinklers or
dt. 17.06.2021 Drip Irrigation System
36. 163/19/2021-GST, Clarification regarding GST rates & classification (goods) based on
dt. 06.10.2021 the recommendations of the GST Council in its 45th meeting held on
17th September, 2021 at Lucknow
37. 164/2020/2021-GST, Clarifications regarding applicable GST rates & exemptions on
dt. 06.10.2021 certain services
38. 177/09/2022-GST, Clarifications regarding applicable GST rates & exemptions on
dt. 03.08.2022 certain services
39. 178/10/2022-GST, GST applicability on liquidated damages, compensation and penalty
dt. 03.08.2022 arising out of breach of contract or other provisions of law

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S. 10 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 11 - Relevant Rules & Forms

40. 179/11/2022-GST, Clarification regarding GST rates & classification (goods) based on
dt. 03.08.2022 the recommendations of the GST Council in its 47th meeting held on
28th – 29th June, 2022 at Chandigarh
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 12

CHAPTER IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods.
(1) The liability to pay tax on goods shall arise at the time of supply, as determined in
accordance with the provisions of this section.
(2) The time of supply of goods shall be the earlier of the following dates, namely:—
(a) the date of issue of invoice by the supplier or the last date on which he is
required, under 1[***] section 31, to issue the invoice with respect to the
supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
Provided that where the supplier of taxable goods receives an amount up to one
thousand rupees in excess of the amount indicated in the tax invoice, the time of supply
to the extent of such excess amount shall, at the option of the said supplier, be the date
of issue of invoice in respect of such excess amount.
Explanation 1.––For the purposes of clauses (a) and (b), ―supply‖ shall be deemed to
have been made to the extent it is covered by the invoice or, as the case may be, the
payment.
Explanation 2.––For the purposes of clause (b), ―the date on which the supplier receives
the payment‖ shall be the date on which the payment is entered in his books of account
or the date on which the payment is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge
basis, the time of supply shall be the earliest of the following dates, namely:—
(a) the date of the receipt of goods; or
(b) the date of payment as entered in the books of account of the recipient or the date
on which the payment is debited in his bank account, whichever is earlier; or
(c) the date immediately following thirty days from the date of issue of invoice or
any other document, by whatever name called, in lieu thereof by the supplier:
Provided that where it is not possible to determine the time of supply under clause (a) or
clause (b) or clause (c), the time of supply shall be the date of entry in the books of
account of the recipient of supply.
(4) In case of supply of vouchers by a supplier, the time of supply shall be—
(a) the date of issue of voucher, if the supply is identifiable at that point; or
(b) the date of redemption of voucher, in all other cases.
(5) Where it is not possible to determine the time of supply under the provisions of sub-
section (2) or sub-section (3) or sub-section (4), the time of supply shall––

1
Omtd. the words ―sub-section (1) of‖ w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 13 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(a) in a case where a periodical return has to be filed, be the date on which such
return is to be filed; or
(b) in any other case, be the date on which the tax is paid.
(6) The time of supply to the extent it relates to an addition in the value of supply by way of
interest, late fee or penalty for delayed payment of any consideration shall be the date on
which the supplier receives such addition in value.
A. Section 12 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 12 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 40/2017 – CT, Payment of tax at the time of issuance of invoice only (and not at
dt. 13.10.2017 the time of receipt of advance) by registered persons having
aggregate turnover less than Rs 1.5 crores (other than
composition taxpayers); sec 12, 14 and 148
3. 66/2017 – CT, Exempts all taxpayers from payment of tax on advances received
dt. 15.11.2017 in case of supply of goods; sec 12, 14 and 148
4. CGST (Amendment) Act, Amendment in clause (1) to sec 12(2) w.e.f. 01.02.2019
2018 (31 of 2018),
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
5. 50/2023 – CT, Amends N. No. 66/2017-CT, dt. 15.11.2017 to exclude specified
dt. 29.09.2023 actionable claims
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

13. Time of supply of services.

(1) The liability to pay tax on services shall arise at the time of supply, as determined in
accordance with the provisions of this section.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 13

(2) The time of supply of services shall be the earliest of the following dates, namely:—
(a) the date of issue of invoice by the supplier, if the invoice is issued within the
period prescribed under 1[***] section 31 or the date of receipt of payment,
whichever is earlier; or
(b) the date of provision of service, if the invoice is not issued within the period
prescribed under 2[***] section 31 or the date of receipt of payment, whichever is
earlier; or
(c) the date on which the recipient shows the receipt of services in his books of
account, in a case where the provisions of clause (a) or clause (b) do not apply:
Provided that where the supplier of taxable service receives an amount up to one
thousand rupees in excess of the amount indicated in the tax invoice, the time of supply
to the extent of such excess amount shall, at the option of the said supplier, be the date
of issue of invoice relating to such excess amount.
Explanation.––For the purposes of clauses (a) and (b)––
(i) the supply shall be deemed to have been made to the extent it is covered by the
invoice or, as the case may be, the payment;
(ii) ―the date of receipt of payment‖ shall be the date on which the payment is
entered in the books of account of the supplier or the date on which the payment
is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge
basis, the time of supply shall be the earlier of the following dates, namely:––
(a) the date of payment as entered in the books of account of the recipient or the date
on which the payment is debited in his bank account, whichever is earlier; or
(b) the date immediately following sixty days from the date of issue of invoice or any
other document, by whatever name called, in lieu thereof by the supplier:
Provided that where it is not possible to determine the time of supply under clause (a) or
clause (b), the time of supply shall be the date of entry in the books of account of the
recipient of supply:
Provided further that in case of supply by associated enterprises, where the supplier of
service is located outside India, the time of supply shall be the date of entry in the books
of account of the recipient of supply or the date of payment, whichever is earlier.
(4) In case of supply of vouchers by a supplier, the time of supply shall be––
(a) the date of issue of voucher, if the supply is identifiable at that point; or
(b) the date of redemption of voucher, in all other cases.

1
Omtd. the words ―sub-section (2) of‖ w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.
2
Omtd. the words ―sub-section (2) of‖ w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 14 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(5) Where it is not possible to determine the time of supply under the provisions of sub-
section (2) or sub-section (3) or sub-section (4), the time of supply shall––
(a) in a case where a periodical return has to be filed, be the date on which such
return is to be filed; or
(b) in any other case, be the date on which the tax is paid.
(6) The time of supply to the extent it relates to an addition in the value of supply by way of
interest, late fee or penalty for delayed payment of any consideration shall be the date on
which the supplier receives such addition in value.
A. Section 13 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 13 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Act, Amendment in sec 13(2) w.e.f. 01.02.2019
2018 (31 of 2018),
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

14. Change in rate of tax in respect of supply of goods or services.

Notwithstanding anything contained in section 12 or section 13, the time of supply, where
there is a change in the rate of tax in respect of goods or services or both, shall be determined
in the following manner, namely:––
(a) in case the goods or services or both have been supplied before the change in rate
of tax,––
(i) where the invoice for the same has been issued and the payment is also
received after the change in rate of tax, the time of supply shall be the
date of receipt of payment or the date of issue of invoice, whichever is
earlier; or

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 14

(ii) where the invoice has been issued prior to the change in rate of tax but
payment is received after the change in rate of tax, the time of supply shall
be the date of issue of invoice; or
(iii) where the payment has been received before the change in rate of tax, but
the invoice for the same is issued after the change in rate of tax, the time of
supply shall be the date of receipt of payment;
(b) in case the goods or services or both have been supplied after the change in rate
of tax,––
(i) where the payment is received after the change in rate of tax but the
invoice has been issued prior to the change in rate of tax, the time of
supply shall be the date of receipt of payment; or
(ii) where the invoice has been issued and payment is received before the
change in rate of tax, the time of supply shall be the date of receipt of
payment or date of issue of invoice, whichever is earlier; or
(iii) where the invoice has been issued after the change in rate of tax but the
payment is received before the change in rate of tax, the time of supply
shall be the date of issue of invoice:
Provided that the date of receipt of payment shall be the date of credit in the bank
account if such credit in the bank account is after four working days from the
date of change in the rate of tax.
Explanation.––For the purposes of this section, ―the date of receipt of payment‖ shall be the
date on which the payment is entered in the books of account of the supplier or the date on
which the payment is credited to his bank account, whichever is earlier.
A. Section 14 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 14 of the CGST Act, w.e.f. 01.07.2017
2. 40/2017 – CT, dt. 13.10.2017 Payment of tax at the time of issuance of invoice only (and not
at the time of receipt of advance) by registered persons having
aggregate turnover less than Rs 1.5 crores (other than
composition taxpayers); sec 12, 14 and 148
3. 66/2017 – CT, dt. 15.11.2017 Exempts all taxpayers from payment of tax on advances
received in case of supply of goods; sec 12, 14 and 148
C. Rule related Notifications
NIL
D. Orders
NIL

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S. 15 Central Goods and Services Tax Act, 2017 as on 01 January 2024

E. Circulars
NIL
F. Instructions
NIL

15. Value of taxable supply.

(1) The value of a supply of goods or services or both shall be the transaction value, which
is the price actually paid or payable for the said supply of goods or services or both
where the supplier and the recipient of the supply are not related and the price is the sole
consideration for the supply.
(2) The value of supply shall include–––
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being
in force other than this Act, the State Goods and Services Tax Act, the Union
Territory Goods and Services Tax Act and the Goods and Services Tax
(Compensation to States) Act, if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which
has been incurred by the recipient of the supply and not included in the price
actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier
to the recipient of a supply and any amount charged for anything done by the
supplier in respect of the supply of goods or services or both at the time of, or
before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any
supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central
Government and State Governments.
Explanation.––For the purposes of this sub-section, the amount of subsidy shall be
included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given––
(a) before or at the time of the supply if such discount has been duly recorded in the
invoice issued in respect of such supply; and
(b) after the supply has been effected, if—
(i) such discount is established in terms of an agreement entered into at or
before the time of such supply and specifically linked to relevant invoices;
and
(ii) input tax credit as is attributable to the discount on the basis of document
issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under
sub-section (1), the same shall be determined in such manner as may be prescribed.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 15

(5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of
such supplies as may be notified by the Government on the recommendations of the
Council shall be determined in such manner as may be prescribed.
Explanation.—For the purposes of this Act,––
(a) persons shall be deemed to be ―related persons‖ if––
(i) such persons are officers or directors of one another‘s businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. or
more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term ―person‖ also includes legal persons;
(c) persons who are associated in the business of one another in that one is the sole agent or
sole distributor or sole concessionaire, howsoever described, of the other, shall be
deemed to be related.
A. Section 15 - Relevant Rules & Forms
Rule 27 Value of supply of goods or services where the consideration is not wholly in Nil
money
Rule 28 Value of supply of goods or services or both between distinct or related Nil
persons, other than through an agent
Rule 29 Value of supply of goods made or received through an agent Nil
Rule 30 Value of supply of goods or services or both based on cost Nil
Rule 31 Residual method for determination of value of supply of goods or services or Nil
both
Rule 31A Value of supply in case of lottery, betting, gambling and horse racing Nil
Rule 32 Determination of value in respect of certain supplies Nil
Rule 32A Value of supply in cases where Kerala Flood Cess is applicable Nil
Rule 33 Value of supply of services in case of pure agent Nil
Rule 34 Rate of exchange of currency, other than Indian rupees, for determination of Nil
value
Rule 35 Value of supply inclusive of integrated tax, central tax, State tax, Union Nil
territory tax

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S. 15 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 15 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 15 of the CGST Act, w.e.f. 01.07.2017
2. 02/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of
dt. 02.06.2021 various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
3. 04/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify GST rates of
dt. 14.06.2021 various services as recommended by GST Council in its 44th
meeting held on 12.06.2021
4. 21/2021 – CT (R), Supersedes notification 14/2021-CT(R) dated 18.11.2021 and
dt. 31.12.2021 amend N. No. 1/2017- CT(R) dated 28.06.2017
5. 22/2021 – CT (R), Supersedes notification 15/2021-CT(R) dated 18.11.2021 and
dt. 31.12.2021 amend N. No. 11/2017-CT(R) dated 28.06.2017
6. 49/2023 – CT, Notifies supply of online money gaming, supply of online
dt. 29.09.2023 gaming other than online money gaming and supply of
actionable claims in casinos under section 15(5) of CGST Act
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules 27
to 31, 32 and 33 to 35
2. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule 34
3. 03/2018 – CT, dt. 23.01.2018 CGST (Amendment) Rules, 2018 – Inserting Rule 31A
4. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Inserting Rule 32A
5. 08/2020 – CT, dt. 02.03.2020 CGST (Second Amendment) Rules, 2020 – Amending Rule
31A
6. 51/2023 – CT, dt. 29.09.2023 CGST (Third Amendment) Rules, 2023 – Inserting Rules 31B
in supersession of N. No. & 31C w.e.f. 01.10.2023
45/2023-CT, dt. 06.09.2023
7. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023 – Amending Rule 28
w.e.f. 26.10.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 47/2018 – GST, dt. 08.06.2018 Clarifications of certain issues under GST

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 15

A. Section 15 - Relevant Rules & Forms

2. 73/2018 – GST, dt. 05.11.2018 Scope of principal and agent relationship under Schedule I of
CGST Act, 2017 in the context of del-credre agent
3. 76/2018 – GST, dt. 31.12.2018 valuation methodology in case of TCS under Income Tax Act
and definition of owner of goods) related to GST
4. 86/2019 – GST, dt. 01.01.2019 GST on Services of Business Facilitator (BF) or a Business
Correspondent (BC) to Banking Company
5. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
6. 92/2019 – GST, dt. 07.03.2019 Clarifying various doubts related to treatment of sales
promotion scheme under GST
7. 102/2019 – GST, Clarification regarding applicability of GST on
Dt. 28.06.2019 additional/penal interest
8. 105/2019 – GST, Clarification on various doubts related to treatment of
dt. 28.06.2019 secondary or post-sales discounts under GST
9. 112/2019 – GST, Withdraws Circular No. 105/24/2019-GST, dt. 28.06.2019
dt. 03.10.2019 related to post sale discount
10. 115/2019 – GST, Clarification on issue of GST on Airport levies
dt. 11.10.2019
11. 186/18/2022-GST, Clarification on various issue pertaining to GST
dt. 27.12.2022
12. 204/16/2023-GST, Clarification on issues pertaining to taxability of personal
dt. 27.10.2023 guarantee and corporate guarantee in GST
F. Instructions
NIL

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S. 16 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit
(1) Every registered person shall, subject to such conditions and restrictions as may be
prescribed and in the manner specified in section 49, be entitled to take credit of input
tax charged on any supply of goods or services or both to him which are used or
intended to be used in the course or furtherance of his business and the said amount
shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person shall be
entitled to the credit of any input tax in respect of any supply of goods or services or
both to him unless,––
(a) he is in possession of a tax invoice or debit note issued by a supplier registered
under this Act, or such other tax paying documents as may be prescribed;
1
[(aa) the details of the invoice or debit note referred to in clause (a) has been furnished
by the supplier in the statement of outward supplies and such details have been
communicated to the recipient of such invoice or debit note in the manner
specified under section 37;]
(b) he has received the goods or services or both.
2
[Explanation—For the purposes of this clause, it shall be deemed that the
registered person has received the goods or, as the case may be, services––
(i) where the goods are delivered by the supplier to a recipient or any other
person on the direction of such registered person, whether acting as an
agent or otherwise, before or during movement of goods, either by way of
transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the
direction of and on account of such registered person.]
3
[(ba) the details of input tax credit in respect of the said supply communicated to such
registered person under section 38 has not been restricted;]

1
Ins. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.109) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) Explanation to sec 16(2)(b) by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―Explanation.—For the purposes of this clause, it shall be deemed that the registered person has received the goods
where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered
person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of
documents of title to goods or otherwise;‖.
3
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.100) dt. 30.03.2022.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 16

(c) subject to the provisions of section 41 1[***], the tax charged in respect of such
supply has been actually paid to the Government, either in cash or through
utilisation of input tax credit admissible in respect of the said supply; and
(d) he has furnished the return under section 39:
Provided that where the goods against an invoice are received in lots or instalments, the
registered person shall be entitled to take credit upon receipt of the last lot or instalment:
Provided further that where a recipient fails to pay to the supplier of goods or services or
both, other than the supplies on which tax is payable on reverse charge basis, the
amount towards the value of supply along with tax payable thereon within a period of
one hundred and eighty days from the date of issue of invoice by the supplier, an
amount equal to the input tax credit availed by the recipient shall be 2[paid by him along
with interest payable under section 50], in such manner as may be prescribed:
Provided also that the recipient shall be entitled to avail of the credit of input tax on
payment made by him 3[to the supplier] of the amount towards the value of supply of
goods or services or both along with tax payable thereon.
(3) Where the registered person has claimed depreciation on the tax component of the cost of
capital goods and plant and machinery under the provisions of the Income-tax Act, 1961,
(43 of 1961) the input tax credit on the said tax component shall not be allowed.
(4) A registered person shall not be entitled to take input tax credit in respect of any invoice
or debit note for supply of goods or services or both after the 4[thirtieth day of
November] following the end of financial year to which such invoice or 5[***] debit
note pertains or furnishing of the relevant annual return, whichever is earlier.
6
[Provided that the registered person shall be entitled to take input tax credit after the due
date of furnishing of the return under section 39 for the month of September, 2018 till the
due date of furnishing of the return under the said section for the month of March, 2019 in
respect of any invoice or invoice relating to such debit note for supply of goods or services
or both made during the financial year 2017-18, the details of which have been uploaded
by the supplier under sub-section (1) of section 37 till the due date for furnishing the
details under sub-section (1) of said section for the month of March, 2019.]

1
Omtd. the words, figures and letter ―or section 43A‖ w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt.
28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.100) dt. 30.03.2022. Earlier words ―section 41‖ was subs.
with ―section 41 or section 43A‖ by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice Notification
dt. 29.08.2018.
2
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.138) enacted on 31.03.2023, for the words ―added to his output tax liability, along with interest thereon‖.
3
Ins. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.138) enacted on 31.03.2023.
4
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.100) dt. 30.03.2022, for the words and figures ―due date of furnishing of the return under section 39 for the month
of September‖.
5
Omtd. the words ―invoice relating to such‖ w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by
the Finance Act, 2020 (12 of 2020) (s.120) dt. 27.03.2020.
6
Ins. vide CGST (Second Removal of Difficulties) Order No. 02/2018-CT, S.O. 6428(E) dt. 31.12.2018.

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S. 16 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 16 - Relevant Rules & Forms

Rule 36 Documentary requirements and conditions for claiming input tax GSTR-3B
credit
Rule 37 Reversal of input tax credit in the case of non-payment of GSTR-3B
consideration
Rule 37A Reversal of input tax credit in the case of non-payment of tax by the GSTR-1, GSTR-3B
supplier and re-availment thereof
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 16 of the CGST Act, w.e.f. 01.07.2017
2. CGST (Amendment) Act, 2018 Amendment in explanation to sec 16(2)(b) w.e.f. 01.02.2019
(31 of 2018) dt. 29.08.2018
read with N. No. 02/2019 –
CT, dt. 29.01.2019
3. 11/2020 – CT, dt. 21.03.2020 Provides special procedure for corporate debtors undergoing
the corporate insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016
4. Finance Act, 2020 (Act No. 12 Amendment in sec 16(4) w.e.f. 01.01.2021
of 2020), dt. 27.03.2020 read
with N. No. 92/2020 – CT,
dt. 22.12.2020
5. 39/2020 – CT, dt. 05.05.2020 Makes amendments in N. No. 11/2020 – CT, dt. 21.03.2020
regarding special procedure for corporate debtors
undergoing the corporate insolvency resolution process under
the Insolvency and Bankruptcy Code, 2016
6. Finance Act, 2021 (Act No. 13 Inserts clause (aa) to sec 16(2) of the CGST Act – w.e.f.
of 2021), dt. 28.03.2021 read 01.01.2022
with N. No. 39/2021 – CT,
dt. 21.12.2021
7. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
8. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
9. 02/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of
dt. 02.06.2021 various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
10. 04/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify GST rates of
dt. 14.06.2021 various services as recommended by GST Council in its 44th
meeting held on 12.06.2021

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 16

A. Section 16 - Relevant Rules & Forms

11. Finance Act, 2022 (No. 6 of Amendment in sec 16 w.e.f. 01.10.2022 [Sec 100 of the
2022), dt. 30.03.2022 read Finance Act, 2022]
with N. No. 18/2022 – CT,
dt. 28.09.2022
12. Finance Act, 2023 (8 of 2023), Amendment in sec 16(2) w.e.f. 01.10.2023 [Sec 138 of the
dt. 31.03.2023 read with N. Finance Act, 2023]
No.28/2023 – CT, dt.
31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules 36
and 37
2. 26/2018 – CT, dt. 13.06.2018 CGST (Fifth Amendment) Rules, 2018 – Amending Rule 37
3. 39/2018 – CT, dt. 04.09.2018 CGST (Eighth Amendment) Rules, 2018 – Amending Rule 36
4. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Amending Rule 36
5. 75/2019 – CT, dt. 26.12.2019 CGST (Ninth Amendment) Rules, 2019 – Amending Rule 36
6. 30/2020 – CT, dt. 03.04.2020 Amends CGST Rules (Fourth Amendment) in order to allow
opting Composition Scheme for FY 2020-21 till 30.06.2020
and to allow cumulative application of condition in rule 36(4)
7. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
8. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
9. 94/2020 – CT, dt. 22.12.2020 CGST (Fourteenth Amendment) Rules, 2020 – Amending Rule
36 w.e.f. 01.01.2021
10. 13/2021 – CT, dt. 01.05.2021 CGST (Third Amendment) Rules, 2021 – Amending Rule 36
w.e.f. 01.05.2021
11. 27/2021 – CT, dt. 01.06.2021 CGST (Fifth Amendment) Rules, 2021 – Amending Rules 36
w.e.f. 01.06.2021
12. 40/2021 – CT, dt. 29.12.2021 CGST (Tenth Amendment) Rules, 2021 – Amending Rule 36
w.e.f. 01.01.2022
13. 19/2022 – CT, dt. 28.09.2022 CGST (Second Amendment) Rules, 2022 – Amending Rules 36
and 37 w.e.f. 01.10.2022
14. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022
– Amending Rule 37 w.e.f. 01.10.2022, retrospectively
– Inserting Rule 37A w.e.f. 26.12.2022
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-2/2018 – GST, Extends the due date for availing ITC on the invoices or debit
dt. 31.12.2018 notes relating to such invoices issued during the FY 2017-18

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S.
Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 16 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 24/2017 – GST, Manual filing and processing of refund claims on account of
dt. 21.12.2017 inverted duty structure, deemed exports and excess balance in
electronic cash ledger
2. 72/2018 – GST, Circular to clarify the procedure in respect of return of time
dt. 26.10.2018 expired drugs or medicines
3. 105/2019 – GST, Clarification on various doubts related to treatment of
dt. 28.06.2019 secondary or post-sales discounts under GST
4. 112/2019 – GST, Withdraws Circular No. 105/24/2019-GST dt. 28.06.2019
dt. 03.10.2019 related to post sale discount
5. 134/2020 – GST, Clarifies issues in respect of issues under GST law for
dt. 23.03.2020 companies under Insolvency and Bankruptcy Code, 2016
6. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of
spread of Novel Corona Virus (COVID-19)
7. 142/2020 – GST, Clarification of issues relating to application of sub-rule (4)
dt. 09.10.2020 of rule 36 of the CGST Rules, 2017, cumulatively for the
months of February, 2020 to August, 2020
8. 160/16/2021 – GST, Clarification in respect of certain GST related issues
dt. 20.09.2021
9. 171/03/2022-GST, Clarification on various issues relating to applicability of
dt. 06.07.2022 demand and penalty provisions under the CGST Act, 2017 in
respect of transactions involving fake invoices
10. 183/15/2022-GST, Clarification to deal with difference in Input Tax Credit
dt. 27.12.2022 (ITC) availed in FORM GSTR-3B as compared to that
detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
11. 184/16/2022-GST, Clarification on the entitlement of input tax credit where the
dt. 27.12.2022 place of supply is determined in terms of the proviso to sub-
section (8) of section 12 of the Integrated Goods and
Services Tax Act, 2017
12. 193/05/2023-GST, Clarification to deal with difference in Input Tax Credit
dt. 17.07.2023 (ITC) availed in FORM GSTR-3B as compared to that
detailed in FORM GSTR-2A for the period 01.04.2019 to
31.12.2021
13. 195/07/2023-GST, Clarification on availability of ITC in respect of warranty
dt. 17.07.2023 replacement of parts and repair services during warranty
period
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 17

17. Apportionment of credit and blocked credits.

(1) Where the goods or services or both are used by the registered person partly for the
purpose of any business and partly for other purposes, the amount of credit shall be
restricted to so much of the input tax as is attributable to the purposes of his business.
(2) Where the goods or services or both are used by the registered person partly for
effecting taxable supplies including zero-rated supplies under this Act or under the
Integrated Goods and Services Tax Act and partly for effecting exempt supplies under
the said Acts, the amount of credit shall be restricted to so much of the input tax as is
attributable to the said taxable supplies including zero-rated supplies.
(3) The value of exempt supply under sub-section (2) shall be such as may be prescribed,
and shall include supplies on which the recipient is liable to pay tax on reverse charge
basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of
Schedule II, sale of building.
1
[Explanation.—For the purposes of this sub-section, the expression ‗‗value of exempt
supply‖ shall not include the value of activities or transactions specified in Schedule III,
2
{except,––
(i) the value of activities or transactions specified in paragraph 5 of the said Schedule;
and
(ii) the value of such activities or transactions as may be prescribed in respect of
clause (a) of paragraph 8 of the said Schedule.}.]
(4) A banking company or a financial institution including a non-banking financial
company, engaged in supplying services by way of accepting deposits, extending loans
or advances shall have the option to either comply with the provisions of sub-
section (2), or avail of, every month, an amount equal to fifty per cent. of the eligible
input tax credit on inputs, capital goods and input services in that month and the rest
shall lapse:
Provided that the option once exercised shall not be withdrawn during the remaining
part of the financial year:
Provided further that the restriction of fifty per cent.shall not apply to the tax paid on
supplies made by one registered person to another registered person having the same
Permanent Account Number.
(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub- section (1)
of section 18, input tax credit shall not be available in respect of the following,
namely:—

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.139) enacted on 31.03.2023, for the words ―except those specified in paragraph 5 of the said Schedule‖.

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S. 17 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[(a) motor vehicles for transportation of persons having approved seating capacity of
not more than thirteen persons (including the driver), except when they are used
for making the following taxable supplies, namely:—
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they
relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available—
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or
clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged—
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor
vehicles, vessels or aircraft insured by him;
1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) clauses (a) and (b) of sub-section (5) by
CGST (Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―(a) motor vehicles and other conveyances except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;
(b) the following supply of goods or services or both—
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery
except where an inward supply of goods or services or both of a particular category is used by a
registered person for making an outward taxable supply of the same category of goods or services or
both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre;
(iii) rent-a-cab, life insurance and health insurance except where––
(A) the Government notifies the services which are obligatory for an employer to provide to its
employees under any law for the time being in force; or
(B) such inward supply of goods or services or both of a particular category is used by a registered
person for making an outward taxable supply of the same category of goods or services or both
or as part of a taxable composite or mixed supply; and
(iv) travel benefits extended to employees on vacation such as leave or home travel concession;‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 17

(b) the following supply of goods or services or both—

(i) food and beverages, outdoor catering, beauty treatment, health services,
cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles,
vessels or aircraft referred to in clause (a) or clause (aa) except when used
for the purposes specified therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or
both shall be available where an inward supply of such goods or services
or both is used by a registered person for making an outward taxable
supply of the same category of goods or services or both or as an element
of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home
travel concession:
Provided that the input tax credit in respect of such goods or services or both
shall be available, where it is obligatory for an employer to provide the same to
its employees under any law for the time being in force.]
(c) works contract services when supplied for construction of an immovable property
(other than plant and machinery) except where it is an input service for further
supply of works contract service;
(d) goods or services or both received by a taxable person for construction of an
immovable property (other than plant or machinery) on his own account
including when such goods or services or both are used in the course or
furtherance of business.
Explanation.––For the purposes of clauses (c) and (d), the expression
―construction‖ includes re-construction, renovation, additions or alterations or
repairs, to the extent of capitalisation, to the said immovable property;
(e) goods or services or both on which tax has been paid under section 10;
(f) goods or services or both received by a non-resident taxable person except on
goods imported by him;
1
[(fa) goods or services or both received by a taxable person, which are used or
intended to be used for activities relating to his obligations under corporate social
responsibility referred to in section 135 of the Companies Act, 2013;]
(g) goods or services or both used for personal consumption;
(h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free
samples; and
(i) any tax paid in accordance with the provisions of sections 74, 129 and 130.

1
Ins. clause (fa) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.139) enacted on 31.03.2023.

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S. 17 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(6) The Government may prescribe the manner in which the credit referred to in sub-
sections (1) and (2) may be attributed.
Explanation.––For the purposes of this Chapter and Chapter VI, the expression ―plant and
machinery‖ means apparatus, equipment, and machinery fixed to earth by foundation or
structural support that are used for making outward supply of goods or services or both and
includes such foundation and structural supports but excludes—
(i) land, building or any other civil structures;
(ii) telecommunication towers; and
(iii) pipelines laid outside the factory premises.
A. Section 17 - Relevant Rules & Forms
Rule 38 Claim of credit by a banking company or a financial institution GSTR-3B
Rule 42 Manner of determination of input tax credit in respect of inputs or input GSTR-3B
services and reversal thereof
Rule 43 Manner of determination of input tax credit in respect of capital goods and GSTR-3B
reversal thereof in certain cases
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 17 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Act, Amendment in sec 17(3) and 17(5) w.e.f. 01.02.2019
2018 (31 of 2018),
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance Act, 2023 (8 of Amendment in sec 17(3) & (5) w.e.f. 01.10.2023 [Sec 139 of the
2023), dt. 31.03.2023 read Finance Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 38, 42
dt. 28.06.2017 and 43
2. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Amending Rule 43
dt. 15.11.2017
3. 03/2018 – CT, CGST (First Amendment) Rules, 2018 – Amending Rule 43
dt. 23.01.2018
4. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rules 42 and
dt. 29.01.2019 43

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 18

A. Section 17 - Relevant Rules & Forms

5. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rules 42
dt. 29.03.2019 and 43
6. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 43
dt. 23.03.2020
7. 14/2022 – CT, CGST (First Amendment) Rules, 2022 – Amending Rule 43 w.e.f.
dt. 05.07.2022 05.07.2022
8. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rules 38,
dt. 28.09.2022 42 and 43 w.e.f. 01.10.2022
9. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 43
dt. 04.08.2023 w.e.f. 01.10.2023
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-4/2019 – GST, To remove difficulty in case of supply of services covered by
dt. 29.03.2019 clause (b) of paragraph 5 of Schedule II of the CGST Act - ITC to
real estate sector
E. Circulars
S.No. Circular/Date Contents
1. 33/2018 – GST, Directions under sec 168 of the CGST Act regarding non-
dt. 23.02.2018 transition of CENVAT credit under sec 140 of CGST Act or non-
utilization thereof in certain cases
2. 48/2018 – GST, Circulars clarifying miscellaneous issues related to SEZ and
dt. 14.06.2018 refund of unutilized ITC for job workers
3. 72/2018 – GST, Circular to clarify the procedure in respect of return of time
dt. 26.10.2018 expired drugs or medicines
4. 92/2019 – GST, Clarifying various doubts related to treatment of sales promotion
dt. 07.03.2019 scheme under GST
5. 172/04/2022-GST, Clarification on various issue pertaining to GST
dt. 06.07.2022
F. Instructions
NIL

18. Availability of credit in special circumstances.

(1) Subject to such conditions and restrictions as may be prescribed—
(a) a person who has applied for registration under this Act within thirty days from
the date on which he becomes liable to registration and has been granted such
registration shall be entitled to take credit of input tax in respect of inputs held in
stock and inputs contained in semi-finished or finished goods held in stock on the

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S. 18 Central Goods and Services Tax Act, 2017 as on 01 January 2024

day immediately preceding the date from which he becomes liable to pay tax
under the provisions of this Act;
(b) a person who takes registration under sub-section (3) of section 25 shall be
entitled to take credit of input tax in respect of inputs held in stock and inputs
contained in semi-finished or finished goods held in stock on the day
immediately preceding the date of grant of registration;
(c) where any registered person ceases to pay tax under section 10, he shall be
entitled to take credit of input tax in respect of inputs held in stock, inputs
contained in semi-finished or finished goods held in stock and on capital goods
on the day immediately preceding the date from which he becomes liable to pay
tax under section 9:
Provided that the credit on capital goods shall be reduced by such percentage
points as may be prescribed;
(d) where an exempt supply of goods or services or both by a registered person
becomes a taxable supply, such person shall be entitled to take credit of input tax
in respect of inputs held in stock and inputs contained in semi-finished or
finished goods held in stock relatable to such exempt supply and on capital goods
exclusively used for such exempt supply on the day immediately preceding the
date from which such supply becomes taxable:
Provided that the credit on capital goods shall be reduced by such percentage
points as may be prescribed.
(2) A registered person shall not be entitled to take input tax credit under sub-section (1) in
respect of any supply of goods or services or both to him after the expiry of one year
from the date of issue of tax invoice relating to such supply.
(3) Where there is a change in the constitution of a registered person on account of sale,
merger, demerger, amalgamation, lease or transfer of the business with the specific
provisions for transfer of liabilities, the said registered person shall be allowed to
transfer the input tax credit which remains unutilised in his electronic credit ledger to
such sold, merged, demerged, amalgamated, leased or transferred business in such
manner as may be prescribed.
(4) Where any registered person who has availed of input tax credit opts to pay tax under
section 10 or, where the goods or services or both supplied by him become wholly
exempt, he shall pay an amount, by way of debit in the electronic credit ledger or
electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in
stock and inputs contained in semi-finished or finished goods held in stock and on
capital goods, reduced by such percentage points as may be prescribed, on the day
immediately preceding the date of exercising of such option or, as the case may be, the
date of such exemption:
Provided that after payment of such amount, the balance of input tax credit, if any, lying
in his electronic credit ledger shall lapse.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 18

(5) The amount of credit under sub-section (1) and the amount payable under sub-
section (4) shall be calculated in such manner as may be prescribed.
(6) In case of supply of capital goods or plant and machinery, on which input tax credit has
been taken, the registered person shall pay an amount equal to the input tax credit taken
on the said capital goods or plant and machinery reduced by such percentage points as
may be prescribed or the tax on the transaction value of such capital goods or plant and
machinery determined under section 15, whichever is higher:
Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as
scrap, the taxable person may pay tax on the transaction value of such goods determined
under section 15.

A. Section 18 - Relevant Rules & Forms

Rule 40 Manner of claiming credit in special circumstances Forms GST ITC-01,
GSTR-1, GSTR-4
Rule 41 Transfer of credit on sale, merger, amalgamation, lease or Form GST ITC-02
transfer of a business
Rule 41A Transfer of credit on obtaining separate registration for multiple Form GST ITC-02A
places of business within a State or Union territory
Rule 44 Manner of reversal of credit under special circumstances Forms GST ITC-03,
GSTR-1, GSTR-10
Rule 44A Manner of reversal of credit of Additional duty of Customs in Nil
respect of Gold dore bar
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 18 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 40, 41 and 44
dt. 28.06.2017
2. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Amending Rule 44
dt. 01.07.2017
3. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Rule 44
dt. 27.07.2017

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S.
Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 18 - Relevant Rules & Forms

4. 22/2017 – CT, CGST (Fifth Amendment) Rules, 2017 – Amending Rules 40 and inserting
dt. 17.08.2017 Rule 44A
5. 44/2017 – CT, Extends the time limit for filing of Form GST ITC-01 for the months July
dt. 13.10.2017 to Sept. 2017 - To 31.10.2017
6. 52/2017 – CT, Extends the time limit for filing of Form GST ITC-01 for the months July
dt. 28.10.2017 to Sept. 2017 - To 30.11.2017
7. 67/2017 – CT, Extends the time limit for filing of Form GST ITC-01 for the months July
dt. 21.12.2017 to Nov. 2017 - To 31.01.2018
8. 21/2018 – CT, CGST (Fourth Amendment) Rules, 2018 – Amending Form GST ITC-03
dt. 18.04.2018
9. 42/2018 – CT, Extends the time limit for making the declaration in Form GST ITC-01
dt. 04.09.2018 for specified classes of taxpayers
10. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Inserting Rule 41A and Forms
dt. 29.01.2019 GST ITC-02A, GSTR-4
11. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 41
dt. 29.03.2019
12. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Form GSTR-4
dt. 28.06.2019
13. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
14. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 96/2019 – GST, Clarification regarding transfer of input tax credit in case of death of sole
dt. 28.03.2019 proprietor
2. 133/2020 – GST, Clarifies issues in respect of apportionment of input tax credit (ITC) in
dt. 23.03.2020 cases of business reorganization under section 18(3) of CGST Act read
with rule 41(1) of CGST Rules
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 19

19. Taking input tax credit in respect of inputs and capital goods sent for job work.
(1) The principal shall, subject to such conditions and restrictions as may be prescribed, be
allowed input tax credit on inputs sent to a job worker for job work.
(2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the
principal shall be entitled to take credit of input tax on inputs even if the inputs are
directly sent to a job worker for job work without being first brought to his place of
business.
(3) Where the inputs sent for job work are not received back by the principal after
completion of job work or otherwise or are not supplied from the place of business of
the job worker in accordance with clause (a) or clause (b) of sub-section (1) of
section 143 within one year of being sent out, it shall be deemed that such inputs had
been supplied by the principal to the job worker on the day when the said inputs were
sent out:
Provided that where the inputs are sent directly to a job worker, the period of one year
shall be counted from the date of receipt of inputs by the job worker.
(4) The principal shall, subject to such conditions and restrictions as may be prescribed, be
allowed input tax credit on capital goods sent to a job worker for job work.
(5) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the
principal shall be entitled to take credit of input tax on capital goods even if the capital
goods are directly sent to a job worker for job work without being first brought to his
place of business.
(6) Where the capital goods sent for job work are not received back by the principal within
a period of three years of being sent out, it shall be deemed that such capital goods had
been supplied by the principal to the job worker on the day when the said capital goods
were sent out:
Provided that where the capital goods are sent directly to a job worker, the period of
three years shall be counted from the date of receipt of capital goods by the job worker.
(7) Nothing contained in sub-section (3) or sub-section (6) shall apply to moulds and dies,
jigs and fixtures, or tools sent out to a job worker for job work.
Explanation.––For the purpose of this section, ―principal‖ means the person referred to in
section 143.
A. Section 19 - Relevant Rules & Forms
Rule 45 Conditions and restrictions in respect of inputs and capital goods Forms GST ITC-04,
sent to the job worker GSTR-1
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 19 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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S. 19 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 19 - Relevant Rules & Forms

2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 45
dt. 28.06.2017
2. 51/2017 – CT, CGST (Eleventh Amendment) Rules, 2017 – Amending Rule 45
dt. 28.10.2017
3. 53/2017 – CT, Extends the due date for submission of details in Form GST-ITC-04 for the
dt. 28.10.2017 qtr July to Sept. 2017 - To 30.11.2017
4. 63/2017 – CT, Extends the due date for submission of details in Form GST-ITC-04 for the
dt. 15.11.2017 qtr July to Sept. 2017 - To 31.12.2017
5. 14/2018 – CT, CGST (Third Amendment) Rules, 2018 – Amending Rule 45
dt. 23.03.2018
6. 39/2018 – CT, CGST (Eighth Amendment) Rules, 2018 – Amending Form GST ITC-04
dt. 04.09.2018
7. 40/2018 – CT, Extends the time limit for making the declaration in Form GST ITC-04 for
dt. 04.09.2018 the periods July 2017 to June 2018 - To 30.09.2018
8. 59/2018 – CT, Extends the time limit for furnishing the declaration in Form GST ITC-04
dt. 26.10.2018 for the periods July 2017 to Sept. 2018 - To 31.12.2018
9. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 45
dt. 31.12.2018
10. 78/2018 – CT, Extends the time limit for furnishing the declaration in Form GST ITC-04
dt. 31.12.2018 for the periods July 2017 to Dec. 2018 - To 31.03.2019
11. 15/2019 – CT, Extends the due date for furnishing of Form GST ITC-04 for the period
dt. 28.03.2019 from July 2017 to March 2019 till 30.06.2019
12. 32/2019 – CT, Extends the due date for furnishing the declaration Form GST ITC-04
dt. 28.06.2019 during the period from July 2017 to June 2019 till 31.08.2019
13. 38/2019 – CT, Waives filing of Form ITC-04 for F.Y. 2017-18 & 2018-19
dt. 31.08.2019
14. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
15. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 20

A. Section 19 - Relevant Rules & Forms

16. 87/2020 – CT, Extends the due date for furnishing of Form ITC-04 for the period July-
dt. 10.11.2020 September 2020 till 30.11.2020
17. 35/2021 – CT, CGST (Eighth Amendment) Rules, 2021 – Amending Rule 45(3) w.e.f.
dt. 24.09.2021 01.10.2021
D. Orders
NIL
E. Circulars
1. 138/2020 – GST, Clarifies that due date of furnishing of Form GST ITC-04 for the quarter
dt. 06.05.2020 ending March, 2020 stands extended up to 30.06.2020
F. Instructions
NIL

20. Manner of distribution of credit by Input Service Distributor.

(1) The Input Service Distributor shall distribute the credit of central tax as central tax or
integrated tax and integrated tax as integrated tax or central tax, by way of issue of a
document containing the amount of input tax credit being distributed in such manner as
may be prescribed.
(2) The Input Service Distributor may distribute the credit subject to the following
conditions, namely:––
(a) the credit can be distributed to the recipients of credit against a document
containing such details as may be prescribed;
(b) the amount of the credit distributed shall not exceed the amount of credit
available for distribution;
(c) the credit of tax paid on input services attributable to a recipient of credit shall be
distributed only to that recipient;
(d) the credit of tax paid on input services attributable to more than one recipient of
credit shall be distributed amongst such recipients to whom the input service is
attributable and such distribution shall be pro rata on the basis of the turnover in a
State or turnover in a Union territory of such recipient, during the relevant period,
to the aggregate of the turnover of all such recipients to whom such input service
is attributable and which are operational in the current year, during the said
relevant period;
(e) the credit of tax paid on input services attributable to all recipients of credit shall
be distributed amongst such recipients and such distribution shall be pro rata on
the basis of the turnover in a State or turnover in a Union territory of such
recipient, during the relevant period, to the aggregate of the turnover of all
recipients and which are operational in the current year, during the said relevant
period.

(74)
S. 20 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Explanation.––For the purposes of this section,––

(a) the ―relevant period‖ shall be––
(i) if the recipients of credit have turnover in their States or Union territories in the
financial year preceding the year during which credit is to be distributed, the said
financial year; or
(ii) if some or all recipients of the credit do not have any turnover in their States or
Union territories in the financial year preceding the year during which the credit
is to be distributed, the last quarter for which details of such turnover of all the
recipients are available, previous to the month during which credit is to be
distributed;
(b) the expression ―recipient of credit‖ means the supplier of goods or services or both
having the same Permanent Account Number as that of the Input Service Distributor;
(c) the term ―turnover‖, in relation to any registered person engaged in the supply of taxable
goods as well as goods not taxable under this Act, means the value of turnover, reduced by
the amount of any duty or tax levied 1[under entries 84 and 92A] of List I of the Seventh
Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.
A. Section 20 - Relevant Rules & Forms
Rule 39 Procedure for distribution of input tax credit by Input Service Form GSTR-6
Distributor
Rule 54(1) Tax invoice in special cases Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 20 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Act, Amendment in sec 20(c) w.e.f. 01.02.2019
2018 (31 of 2018),
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
3. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
4. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―under entry 84‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 21

C. Rule related Notifications

1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 39 and 54
dt. 28.06.2017
2. 03/2018 – CT, CGST (Amendment) Rules, 2018 – Amending Rule 54
dt. 23.01.2018
3. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 54
dt. 31.12.2018
4. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 71/2018 – GST, Clarification on issues pertaining to registration as a casual taxable
dt. 26.10.2018 person & recovery of excess Input Tax Credit distributed by an Input
Service distributor
F. Instructions
NIL

21. Manner of recovery of credit distributed in excess.

Where the Input Service Distributor distributes the credit in contravention of the provisions
contained in section 20 resulting in excess distribution of credit to one or more recipients of
credit, the excess credit so distributed shall be recovered from such recipients along with
interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis
mutandis, apply for determination of amount to be recovered.
A. Section 21 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 21 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

(76)
S. 21 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 71/2018 – GST, Clarification on issues pertaining to registration as a casual taxable
dt. 26.10.2018 person & recovery of excess Input Tax Credit distributed by an Input
Service distributor
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 22

CHAPTER VI
REGISTRATION
22. Persons liable for registration.
(1) Every supplier shall be liable to be registered under this Act in the State or Union
territory, other than special category States, from where he makes a taxable supply of
goods or services or both, if his aggregate turnover in a financial year exceeds twenty
lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both
from any of the special category States, he shall be liable to be registered if his
aggregate turnover in a financial year exceeds ten lakh rupees.
1
[Provided further that the Government may, at the request of a special category State
and on the recommendations of the Council, enhance the aggregate turnover referred to
in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh
rupees and subject to such conditions and limitations, as may be so notified.]
2
[Provided also that the Government may, at the request of a State and on the
recommendations of the Council, enhance the aggregate turnover from twenty lakh
rupees to such amount not exceeding forty lakh rupees in case of supplier who is
engaged exclusively in the supply of goods, subject to such conditions and limitations,
as may be notified.
Explanation.––For the purposes of this sub-section, a person shall be considered to be
engaged exclusively in the supply of goods even if he is engaged in exempt supply of
services provided by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.]
(2) Every person who, on the day immediately preceding the appointed day, is registered or
holds a licence under an existing law, shall be liable to be registered under this Act with
effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred,
whether on account of succession or otherwise, to another person as a going concern,
the transferee or the successor, as the case may be, shall be liable to be registered with
effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer
pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case
may be, demerger of two or more companies pursuant to an order of a High Court,
Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the
date on which the Registrar of Companies issues a certificate of incorporation giving
effect to such order of the High Court or Tribunal.

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.94) dt.
01.08.2019.

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S. 22 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Explanation.––For the purposes of this section,––

(i) the expression ―aggregate turnover‖ shall include all supplies made by the
taxable person, whether on his own account or made on behalf of all his
principals;
(ii) the supply of goods, after completion of job work, by a registered job worker
shall be treated as the supply of goods by the principal referred to in section 143,
and the value of such goods shall not be included in the aggregate turnover of the
registered job worker;
(iii) the expression ―special category States‖ shall mean the States as specified in sub-
clause (g) of clause (4) of article 279A of the Constitution 1[except the State of
Jammu and Kashmir] 2[and States of Arunachal Pradesh, Assam, Himachal
Pradesh, Meghalaya, Sikkim and Uttarakhand.]
A. Section 22 - Relevant Rules & Forms
Rule 24 Migration of persons registered under the Forms GST REG-06, REG-20, REG-25,
existing law REG-26, REG-27, REG-28, REG-29
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 22 of the CGST Act, w.e.f. 22.06.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 22(1) and 22(iii) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance (No. 2) Act, 2019 (23 of Amendment in sec 22(1) w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with
N. No. 01/2020 – CT, dt.
01.01.2020
C. Rule related Notifications
1. 03/2017 – CT, CGST Rules, 2017 – Inserting Rule 24
dt. 19.06.2017
2. 07/2017 – CT, CGST (Amendment) Rules, 2017 – Amending Rule 24
dt. 27.06.2017
3. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Rule 24
dt. 27.06.2017

1
Ins. w.e.f. 08.07.2017, retrospectively, by the CGST (Extension to Jammu and Kashmir) Act, 2017, vide Ministry of
Law and Justice Notification dt. 24.08.2017.
2
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 23

A. Section 22 - Relevant Rules & Forms

4. 36/2017 – CT, CGST (Eighth Amendment) Rules, 2017 – Amending Rule 24
dt. 29.09.2017
5. 51/2017 – CT, CGST (Eleventh Amendment) Rules, 2017 – Amending Rule 24
dt. 28.10.2017
6. 03/2018 – CT, CGST (Amendment) Rules, 2018 – Amending Rule 24
dt. 23.01.2018
7. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Form GST
dt. 29.01.2019 REG-20
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 57/2018 – GST, Scope of Principal-agent relationship in the context of Schedule I of the
dt. 04.09.2018 CGST Act
2. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of amendments
dt. 01.02.2019 in the CGST Act (which shall come into force w.e.f. 01.02.2019)
3. 96/2019 – GST, Clarification regarding transfer of input tax credit in case of death of sole
dt. 28.03.2019 proprietor
F. Instructions
NIL

23. Persons not liable for registration.

(1) The following persons shall not be liable to registration, namely:––
(a) any person engaged exclusively in the business of supplying goods or services or
both that are not liable to tax or wholly exempt from tax under this Act or under
the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
1
[(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or
section 24, the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
specify the category of persons who may be exempted from obtaining registration under
this Act.]

1
Subs. (vide Notification No. 28/2023-CT, dt. 31.07.2023 w.e.f. 01.10.2023) w.e.f. 01.07.2017, retrospectively, by the
Finance Act, 2023 (8 of 2023) (s.140) enacted on 31.03.2023. Formerly, it read as:
―(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons
who may be exempted from obtaining registration under this Act.‖

(80)
S. 23 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 23 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 23 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. 05/2017 – CT, Exempts persons from registration under sec 23, who are only engaged
dt. 19.06.2017 in making taxable supplies, total tax on which is liable to be paid on
reverse charge basis
3. 32/2017 – CT, Grants exemption to a casual taxable person, making taxable supplies
dt. 15.09.2017 of handicraft goods, from the requirement to obtain registration under
sec 23
4. 38/2017 – CT, Amends N. No. 32/2017 – CT, dt. 15.09.2017 so as to add certain items
dt. 13.10.2017 to the list of ―handicrafts goods‖
5. 65/2017 – CT, Exempts suppliers of services through an e-commerce platform from
dt. 15.11.2017 obtaining compulsory registration
6. 56/2018 – CT, Supersede N. No. 32/2017 – CT, dt. 15.09.2017 - exemption to a casual
dt. 23.10.2018 taxable person, making taxable supplies of handicraft goods
7. 6/2019 – CT, Amends N. No. 65/2017 – CT, dt. 15.11.2017 in view of bringing into
dt. 29.01.2019 effect the amendments (to align Special Category States with the
explanation in section 22 of CGST Act, 2017) in the GST Acts; w.e.f.
01.02.2019
8. 10/2019 – CT, Gives exemption from registration for any person engaged in exclusive
dt. 07.03.2019 supply of goods and whose aggregate turnover in the financial year
does not exceed Rs 40 lakhs; w.e.f. 01.04.2019
9. 03/2022 – CT, Amends N. No. 10/2019-Central Tax to implement special composition
dt. 31.03.2022 scheme for Brick Kilns, as recommended by 45 GST Council Meeting
10. 15/2022 – CT, Amends N. No. 10/2019-CT to implement special composition scheme
dt. 13.07.2022 for Brick Kilns
11. Finance Act, 2023 (8 Amendment in sec 23(2) w.e.f. 01.07.2017, retrospectively [Sec 140 of
of 2023), dt. the Finance Act, 2023]
31.03.2023 read with
N. No.28/2023 – CT,
dt. 31.07.2023
12. 34/2023 – CT, Waives the requirement of mandatory registration under section 24(ix)
dt. 31.07.2023 of CGST Act for person supplying goods through ECOs, subject to
certain conditions
C. Rule related Notifications
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 24

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 57/2018 – GST, Scope of Principal-agent relationship in the context of Schedule I of the
dt. 04.09.2018 CGST Act
2. 73/2018 – GST, Scope of principal and agent relationship under Schedule I of CGST Act,
dt. 05.11.2018 2017 in the context of del-credre agent
F. Instructions
NIL

24. Compulsory registration in certain cases.

Notwithstanding anything contained in sub-section (1) of section 22, the following categories
of persons shall be required to be registered under this Act,––
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not
separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other
taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under
sub-section (5) of section 9, through such electronic commerce operator who is
required to collect tax at source under section 52;
(x) every electronic commerce operator 1[who is required to collect tax at source
under section 52];
(xi) every person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a registered
person; 2[***]

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Omtd. the word ―and‖ w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment)
Act, 2023 (30 of 2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

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S. 24 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[(xia) every person supplying online money gaming from a place outside India to a
person in India; and]
(xii) such other person or class of persons as may be notified by the Government on
the recommendations of the Council.
A. Section 24 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 24 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. CGST (Amendment) Amendment in sec 24(x) w.e.f. 01.02.2019
Act, 2018 (31 of 2018),
dt. 29.08.2018 read
with N. No. 02/2019 –
CT, dt. 29.01.2019
3. 62/2019 – CT, Notified the transition plan with respect to J&K reorganization w.e.f.
dt. 26.11.2019 31.10.2019
4. 03/2020 – CT, Amends the N. No. 62/2019-CT dt. 26.11.2019 to amend the
dt. 01.01.2020 transition plan for the UTs of J&K and Ladakh
5. CGST (Amendment) Amendment in sec 24(x) and 24(xi) w.e.f. 01.10.2023
Act, 2023 (30 of 2023),
dt. 18.08.2023 read
with N. No. 48/2023 –
CT, dt. 29.09.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 57/2018 – GST, Scope of Principal-agent relationship in the context of Schedule I of
dt. 04.09.2018 the CGST Act
2. 73/2018 – GST, Scope of principal and agent relationship under Schedule I of CGST
dt. 05.11.2018 Act, 2017 in the context of del-credre agent

1
Ins. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 25

A. Section 24 - Relevant Rules & Forms

3. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of
dt. 01.02.2019 amendments in the CGST Act (which shall come into force w.e.f.
01.02.2019)
F. Instructions
NIL

25. Procedure for registration.

(1) Every person who is liable to be registered under section 22 or section 24 shall apply for
registration in every such State or Union territory in which he is so liable within thirty
days from the date on which he becomes liable to registration, in such manner and
subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for
registration at least five days prior to the commencement of business.
1
[Provided further that a person having a unit, as defined in the Special Economic Zones
Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer
shall have to apply for a separate registration, as distinct from his place of business
located outside the Special Economic Zone in the same State or Union territory.]
Explanation.—Every person who makes a supply from the territorial waters of India
shall obtain registration in the coastal State or Union territory where the nearest point of
the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration in a
State or Union territory:
2
[Provided that a person having multiple places of business in a State or Union territory
may be granted a separate registration for each such place of business, subject to such
conditions as may be prescribed.]
(3) A person, though not liable to be registered under section 22 or section 24 may get
himself registered voluntarily, and all provisions of this Act, as are applicable to a
registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether
in one State or Union territory or more than one State or Union territory shall, in respect
of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union
territory in respect of an establishment, has an establishment in another State or Union
territory, then such establishments shall be treated as establishments of distinct persons
for the purposes of this Act.

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―Provided that a person having multiple business verticals in a State or Union territory may be granted a separate
registration for each business vertical, subject to such conditions as may be prescribed.‖.

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S. 25 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(6) Every person shall have a Permanent Account Number issued under the Income- tax
Act, 1961 (43 of 1961) in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a
Permanent Account Number, a Tax Deduction and Collection Account Number issued
under the said Act in order to be eligible for grant of registration.
1
[(6A) Every registered person shall undergo authentication, or furnish proof of possession of
Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person
shall be offered alternate and viable means of identification in such manner as
Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of
possession of Aadhaar number or furnish alternate and viable means of identification,
registration allotted to such person shall be deemed to be invalid and the other
provisions of this Act shall apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual shall, in order to be eligible for
grant of registration, undergo authentication, or furnish proof of possession of Aadhaar
number, in such manner as the Government may, on the recommendations of the
Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual
shall be offered alternate and viable means of identification in such manner as the
Government may, on the recommendations of the Council, specify in the said
notification.
(6C) On and from the date of notification, every person, other than an individual, shall, in
order to be eligible for grant of registration, undergo authentication, or furnish proof of
possession of Aadhaar number of the Karta, Managing Director, whole time Director,
such number of partners, Members of Managing Committee of Association, Board of
Trustees, authorised representative, authorised signatory and such other class of persons,
in such manner, as the Government may, on the recommendation of the Council, specify
in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar
Number, such person or class of persons shall be offered alternate and viable means of
identification in such manner as the Government may, on the recommendations of the
Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not
apply to such person or class of persons or any State or Union territory or part thereof,
as the Government may, on the recommendations of the Council, specify by
notification.

1
Ins. sub-sec (6A) to (6D) w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2)
Act, 2019 (s.95) dt. 01.08.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 25

Explanation.—For the purposes of this section, the expression ―Aadhaar number‖ shall
have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar
(Targeted Delivery of Financial and Other Subsidies, Benefits and Services)
Act, 2016.].
(7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person
may be granted registration under sub-section (1) on the basis of such other documents
as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration,
the proper officer may, without prejudice to any action which may be taken under this
Act or under any other law for the time being in force, proceed to register such person in
such manner as may be prescribed.
(9) Notwithstanding anything contained in sub-section (1),––
(a) any specialised agency of the United Nations Organisation or any Multilateral
Financial Institution and Organisation notified under the United Nations
(Privileges and Immunities) Act, 1947, (46 of 1947) Consulate or Embassy of
foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner,
shall be granted a Unique Identity Number in such manner and for such purposes,
including refund of taxes on the notified supplies of goods or services or both
received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due
verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date
as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after
the expiry of the period prescribed under sub-section (10), if no deficiency has been
communicated to the applicant within that period.
A. Section 25 - Relevant Rules & Forms
Rule 8 Application for Registration Forms GST REG-01, REG-02
Rule 9 Verification of Application and Approval Forms GST REG-01, REG-03,
REG-04, REG-05
Rule 10 Issue of Registration Certificate Form GST REG-06
Rule 10A Furnishing of Bank Account Details Nil
Rule 10B Aadhaar authentication for registered person Forms GST REG-21, RFD-01
Rule 11 Separate registration for multiple places of business Form GST REG-01
within a State or a Union territory
Rule 12 Grant of registration to persons required to deduct tax Forms GST REG-06, REG-07,
at source or to collect tax at source REG-08

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S. 25 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 25 - Relevant Rules & Forms

Rule 13 Grant of Registration to Non-Resident Taxable Person Form GST REG-09
Rule 14 Grant of registration to a person supplying online Forms GST REG-06, REG-10
information and database access or retrieval services
from a place outside India to a non-taxable online
recipient
Rule 15 Extension in period of operation by casual taxable Form GST REG-11
person and non-resident taxable person
Rule 16 Suo moto registration Form GST REG-12
Rule 17 Assignment of Unique Identity Number to Certain Forms GST REG-06, REG-13
Special Entities
Rule 18 Display of registration certificate and Goods and Nil
Services Tax Identification Number on the name board
Rule 24 Migration of persons registered under the existing law Forms GST REG-06, REG-20,
REG-25, REG-26, REG-27,
REG-28, REG-29
Rule 25 Physical Verification of Business premises in certain Form GST REG-30
cases
Rule 26 Methods of Authentication Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 25 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 25(1) and 25(2) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance (No. 2) Act, 2019 (23 of Inserting sub-sec (6A) to (6D) of sec 25 w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with
N. No. 01/2020 – CT,
dt. 01.01.2020
4. 10/2020 – CT, dt. 21.03.2020 Provides special procedure for taxpayers in Dadra and
Nagar Haveli and Daman and Diu consequent to merger of
the two UTs
5. 11/2020 – CT, dt. 21.03.2020 Provides special procedure for corporate debtors
undergoing the corporate insolvency resolution process
under the Insolvency and Bankruptcy Code, 2016
6. 17/2020 – CT, dt. 23.03.2020 Specifies the class of persons who shall be exempted from
aadhar authentication

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A. Section 25 - Relevant Rules & Forms

7. 18/2020 – CT, dt. 23.03.2020 Notifies the date from which an individual shall undergo
authentication, of Aadhaar number in order to be eligible
for registration
8. 19/2020 – CT, dt. 23.03.2020 Specifies class of persons, other than individuals who shall
undergo authentication, of Aadhaar number in order to be
eligible for registration
9. 39/2020 – CT, dt. 05.05.2020 Makes amendments in N. No. 11/2020 – CT, dt. 21.03.2020
regarding special procedure for corporate debtors
undergoing the corporate insolvency resolution process
under the Insolvency and Bankruptcy Code, 2016
10. 45/2020 – CT, dt. 09.06.2020 Extends the date for transition under GST on account of
merger of erstwhile Union Territories of Daman and Diu &
Dadar and Nagar Haveli.
11. 03/2021 – CT, dt. 23.02.2021 Notifies persons to whom provisions of sub-section (6B) or
sub-section (6C) of section 25 of CGST Act will not apply
12. 36/2021– CT, dt. 24.09.2021 Amends N. No. 03/2021 dated 23.02.2021
C. Rule related Notifications
1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rules 8 to 10, 11 to 18, 24 to
26
2. 06/2017 – CT, dt. 19.06.2017 Modes of verification under CGST Rules, under rule 26(1)
3. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending Rules 10, 13,
24 and 26
4. 11/2017 – CT, dt. 28.06.2017 Amends N. No 6/2017 – CT, dt. 19.06.2017 - Modes of
verification under CGST Rules, under rule 26(1)
5. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule
24
6. 22/2017 – CT, dt. 17.08.2017 CGST (Fifth Amendment) Rules, 2017 – Amending Rule 17,
Forms GST REG-01, REG-13
7. 36/2017 – CT, dt. 29.09.2017 CGST (Eighth Amendment) Rules, 2017 – Amending Rule 24
8. 51/2017 – CT, dt. 28.10.2017 CGST (Eleventh Amendment) Rules, 2017 – Amending Rule
24
9. 75/2017 – CT, dt. 29.12.2017 CGST (Fourteenth Amendment) Rules, 2017 – Amending
Rule 17
10. 03/2018 – CT, dt. 23.01.2018 CGST (Amendment) Rules, 2018 – Amending Rule 24
11. 31/2018 – CT, dt. 06.08.2018 Lays down the special procedure for completing migration
of taxpayers who received provisional IDs but could not
complete the migration process - Persons who did not file

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S. 25 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 25 - Relevant Rules & Forms

the complete Form GST REG-26 of the CGST Rules, 2017
but received only a Provisional Identification Number (PID)
till the 31.12.2017
12. 67/2018 – CT, dt. 31.12.2018 Extends the time period specified in N. No. 31/2018 – CT
dated 06.08.2018 for availing the special procedure for
completing migration of taxpayers who received provisional
IDs but could not complete the migration process
13. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018 – Amending
Rule 12
14. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rules 8,
11 and Forms REG-01, REG-20
15. 20/2019 – CT, dt. 07.03.2019 CGST (Third Amendment) Rules, 2019 – Amending Form
GST REG-01
16. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Inserting Rule
10A and amending Forms GST REG-01, GST REG-07, GST
REG-12
17. 33/2019 – CT, dt. 18.07.2019 CGST (Fifth Amendment) Rules, 2019 – Amending Rule 12
18. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020 – Amending Form GST
REG-01
19. 16/2020 – CT, dt. 23.03.2020 CGST (Third Amendment) Rules, 2020 – Amending Rules 8,
9 and 25
20. 38/2020 – CT, dt. 05.05.2020 CGST (Fifth Amendment) Rules, 2020 – Amending Rule 26
21. 62/2020 – CT, dt. 20.08.2020 CGST (Tenth Amendment) Rules, 2020 – Amending Rules 8,
9 and 25
22. 94/2020 – CT, dt. 22.12.2020 CGST (Fourteenth Amendment) Rules, 2020
and Corrigendum, dt. 28.12.2020 – Amending Rule 8(4A) w.e.f. to be notified
– Rule 9 w.e.f. 22.12.2020
23. 32/2021 – CT, dt. 29.08.2021 CGST (Seventh Amendment) Rules, 2021 – Amending Rule
26
24. 35/2021 – CT, dt. 24.09.2021 CGST (Eighth Amendment) Rules, 2021
read with 38/2021 – CT, – Amending Rule 10A w.e.f. to be notified
dt. 21.12.2021 – Inserting Rule 10B w.e.f. 01.01.2022
25. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022 – Amending Rules 8,
9, 12 and Form GST REG-01 w.e.f. 26.12.2022
26. 27/2022 – CT, dt. 26.12.2022 Notification under sub-rule (4B) of rule 8 of CGST Rules,
2017
27. 04/2023 – CT, dt. 31.03.2023 CGST (Amendment, 2023) Rules, 2017 – Amending Rule 8
w.e.f. 26.12.2022

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 25

A. Section 25 - Relevant Rules & Forms

28. 05/2023 – CT, dt. 31.03.2023 Amends N. No. 27/2022-CT, dt. 26.12.2022 [under sub-rule
(4B) of rule 8]
29. 31/2023 – CT, dt. 31.07.2023 Amends N. No. 27/2022-CT, dt. 26.12.2022
30. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023 – Amending Rules
9, 10A and 25 w.e.f. 04.08.2023
31. 51/2023 – CT, dt. 29.09.2023 CGST (Third Amendment) Rules, 2023 – Amending Rules 8,
14 and Form GST REG-10 w.e.f. 01.10.2023
32. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023 – Amending Forms
GST REG-01 and GST REG-08 w.e.f. 26.10.2023
33. 54/2023 – CT, dt. 17.11.2023 Amends N. No. 27/2022 dt. 26.12.2022 to notify biometric-
based Aadhaar authentication for GST registration in the
State of Andhra Pradesh
D. Orders
S.No. ROD/Order/Date Contents
1. O-6/2017– GST, dt. 28.10.2017 Extension of time limit for submitting application in Form
GST REG-26
E. Circulars
S.No. Circular/Date Contents
1. 21/2017 – GST, dt. 22.11.2017 Inter-state movement of rigs, tools and spares, and all goods
on wheels [like cranes]
2. 36/2018 – GST, dt. 13.03.2018 Processing of refund application for UIN entities
3. 95/2019 – GST, dt. 28.03.2019 Clarifies verification for grant of new registration
4. 97/2019 – GST, dt. 05.04.2019 Clarifying issues regarding exercise of option to pay tax
under N. No. 2/2019-CT(R), dt. 07.03.2019
5. 134/2020 – GST, dt. 23.03.2020 Clarifies issues in respect of issues under GST law for
companies under Insolvency and Bankruptcy Code, 2016
6. 138/2020 – GST, dt. 06.05.2020 Clarifies issues in respect of issues under GST law for
companies under Insolvency and Bankruptcy Code, 2016
7. 156/12/2021-GST, Clarification in respect of applicability of Dynamic Quick
dt. 21.06.2021 Response (QR) Code on B2C invoices and compliance of N.
No. 14/2020-CT dated 21st March, 2020
8. 165/21/2021-GST, Clarification in respect of applicability of Dynamic Quick
dt. 17.11.2021 Response (QR) Code on B2C invoices and compliance of N.
No. 14/2020-CT dated 21st March, 2020

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S. 26 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 25 - Relevant Rules & Forms

F. Instructions
S.No. Instructions /Date Contents
1. 01/2023-GST, dt. 04.05.2023 Guidelines for Special All-India Drive against fake
registrations
2. 03/2023-GST, dt. 14.06.2023 Guidelines for processing of applications for registration.

26. Deemed registration.

(1) The grant of registration or the Unique Identity Number under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to
be a grant of registration or the Unique Identity Number under this Act subject to the
condition that the application for registration or the Unique Identity Number has not
been rejected under this Act within the time specified in sub-section (10) of section 25.
(2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection of
application for registration or the Unique Identity Number under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to
be a rejection of application for registration under this Act.
A. Section 26 - Relevant Rules & Forms
Rule 17 Assignment of Unique Identity Number to Certain Special Forms GST REG-06,
Entities REG-13
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 26 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
C. Rule related Notifications
1. 03/2017 – CT, CGST Rules, 2017 – Inserting Rule 17
dt. 19.06.2017
2. 22/2017 – CT, CGST (Fifth Amendment) Rules, 2017 – Amending Rule 17(2)
dt. 17.08.2017
3. 75/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 17
dt. 29.12.2017
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 27

27. Special provisions relating to casual taxable person and non-resident taxable
person.
(1) The certificate of registration issued to a casual taxable person or a non- resident taxable
person shall be valid for the period specified in the application for registration or ninety
days from the effective date of registration, whichever is earlier and such person shall
make taxable supplies only after the issuance of the certificate of registration:
Provided that the proper officer may, on sufficient cause being shown by the said
taxable person, extend the said period of ninety days by a further period not exceeding
ninety days.
(2) A casual taxable person or a non-resident taxable person shall, at the time of submission
of application for registration under sub-section (1) of section 25, make an advance
deposit of tax in an amount equivalent to the estimated tax liability of such person for
the period for which the registration is sought:
Provided that where any extension of time is sought under sub-section (1), such taxable
person shall deposit an additional amount of tax equivalent to the estimated tax liability
of such person for the period for which the extension is sought.
(3) The amount deposited under sub-section (2) shall be credited to the electronic cash
ledger of such person and shall be utilised in the manner provided under section 49.
A. Section 27 - Relevant Rules & Forms
Rule 8 Application for registration Forms GST REG-01,
REG-02
Rule 13 Grant of registration to non-resident taxable person Form GST REG-09
Rule 14 Grant of registration to a person supplying online information and Forms GST REG-06,
database access or retrieval services from a place outside India to REG-10
a non-taxable online recipient
Rule 15 Extension in period of operation by casual taxable person and Form GST REG-11
non-resident taxable person
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 27 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
C. Rule related Notifications
1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rules 8, 13 to 15
2. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending Rule 13
3. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rule 8 and
Form REG-01
4. 20/2019 – CT, dt. 07.03.2019 CGST (Third Amendment) Rules, 2019 – Amending Form GST
REG-01
5. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020 – Amending Form GST REG-
01

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S. 28 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 01/2017 – GST, dt. 26.06.2017 Proper officer for provisions relating to Registration and
Composition levy under the Central Goods and Services Tax
Act, 2017 or the rules made thereunder
2. 71/2018 – GST, dt. 26.10.2018 Clarification on issues pertaining to registration as a casual
taxable person & recovery of excess Input Tax Credit
distributed by an Input Service distributor
F. Instructions
NIL

28. Amendment of registration.

(1) Every registered person and a person to whom a Unique Identity Number has been
assigned shall inform the proper officer of any changes in the information furnished at
the time of registration or subsequent thereto, in such form and manner and within such
period as may be prescribed.
(2) The proper officer may, on the basis of information furnished under sub-section (1) or
as ascertained by him, approve or reject amendments in the registration particulars in
such manner and within such period as may be prescribed:
Provided that approval of the proper officer shall not be required in respect of
amendment of such particulars as may be prescribed:
Provided further that the proper officer shall not reject the application for amendment in
the registration particulars without giving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the State Goods and Services Tax Act
or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed
to be a rejection or approval under this Act.
A. Section 28 - Relevant Rules & Forms
Rule 19 Amendment of registration Forms GST REG-14, REG-15
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 28 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 29

C. Rule related Notifications

1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rule 19
2. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending Rule 19
3. 75/2017 – CT, dt. 29.12.2017 CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule
19
4. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 87/2019 – GST, dt. 02.01.2019 CGST (Amendment) Act, 2018 - Clarification regarding sec
140(1) of the CGST Act
2. 138/2020 – GST, Clarifies issues in respect of issues under GST law for
dt. 06.05.2020 companies under Insolvency and Bankruptcy Code, 2016
F. Instructions
NIL

29. Cancellation 1[or suspension] of registration.

(1) The proper officer may, either on his own motion or on an application filed by the
registered person or by his legal heirs, in case of death of such person, cancel the
registration, in such manner and within such period as may be prescribed, having regard
to the circumstances where,––
(a) the business has been discontinued, transferred fully for any reason including
death of the proprietor, amalgamated with other legal entity, demerged or
otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2
[(c) the taxable person is no longer liable to be registered under section 22 or section
24 or intends to optout of the registration voluntarily made under sub-section (3)
of section 25:]

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Subs. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT dated 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.121) dt. 27.03.2020. Formerly, it read as:
―(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be
registered under section 22 or section 24.‖.

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S. 29 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[Provided that during pendency of the proceedings relating to cancellation of
registration filed by the registered person, the registration may be suspended for such
period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any
retrospective date, as he may deem fit, where,––
(a) a registered person has contravened such provisions of the Act or the rules made
thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial
year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause (b), has not
furnished returns for 3[such continuous tax period as may be prescribed]; or
(d) any person who has taken voluntary registration under sub-section (3) of
section 25 has not commenced business within six months from the date of
registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or
suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the
person an opportunity of being heard.
4
[Provided further that during pendency of the proceedings relating to cancellation of
registration, the proper officer may suspend the registration for such period and in such
manner as may be prescribed.]
(3) The cancellation of registration under this section shall not affect the liability of the
person to pay tax and other dues under this Act or to discharge any obligation under this
Act or the rules made thereunder for any period prior to the date of cancellation whether
or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the State Goods and Services Tax Act or the
Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be
a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of
debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of
input tax in respect of inputs held in stock and inputs contained in semi-finished or
finished goods held in stock or capital goods or plant and machinery on the day
immediately preceding the date of such cancellation or the output tax payable on such
goods, whichever is higher, calculated in such manner as may be prescribed:

1
Ins. w.e.f. 01.02.2019 (vide N.No.2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide Ministry of
Law and Justice Notification dt. 29.08.2018.
2
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.101) dt. 30.03.2022, for the words ―returns for three consecutive tax periods‖.
3
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.101) dt. 30.03.2022, for the words ―a continuous period of six months‖.
4
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 29

Provided that in case of capital goods or plant and machinery, the taxable person shall
pay an amount equal to the input tax credit taken on the said capital goods or plant and
machinery, reduced by such percentage points as may be prescribed or the tax on the
transaction value of such capital goods or plant and machinery under section 15,
whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be
prescribed.
A. Section 29 - Relevant Rules & Forms
Rule 20 Application for cancellation of registration Form GST REG-16

Rule 21 Registration to be cancelled in certain cases Nil

Rule 21A Suspension of registration GST REG-31

Rule 22 Cancellation of registration Forms GST REG-17, REG-18,

REG-19, REG-20
Rule 24 Migration of persons registered under the existing law Forms GST REG-6, REG-20,
REG-25 to REG-29
Rule 44 Manner of reversal of credit under special circumstances Forms GST ITC-03, GSTR-1,
GSTR-10
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 29 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 29(1) and 29(2) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 –
CT, dt. 29.01.2019
3. Finance Act, 2020 (Act No. 12 Amendment in clause (c) to sec 29(1) w.e.f. 01.01.2021
of 2020), dt. 27.03.2020 read
with N. No. 92/2020 – CT, dt.
22.12.2020
4. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
5. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
6. Finance Act, 2022 (No. 6 of Amendment in sec 29 w.e.f. 01.10.2022 [Sec 101 of the
2022), dt. 30.03.2022 read Finance Act, 2022]
with N. No. 18/2022 – CT,
dt. 28.09.2022

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S. 29 Central Goods and Services Tax Act, 2017 as on 01 January 2024

C. Rule related Notifications

1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rules 19 to 21 and 24
2. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending Rules 19, 21 and
22
3. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Amending Rule 44
4. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule 44
5. 75/2017 – CT, dt. 29.12.2017 CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 19
6. 03/2018 – CT, dt. 23.01.2018 CGST (Amendment) Rules, 2018 – Amending Rule 20
7. 39/2018 – CT, dt. 04.09.2018 CGST (Eighth Amendment) Rules, 2018 – Amending Rule 22
and Form GST REG-20
8. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018 – Amending Form
GST REG-16
9. 3/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Inserting Rule 21A
and amending Form GST REG-17, REG-20
10. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Amending Rule 21
11. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Amending Rule 21A
12. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
13. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
14. 94/2020 – CT, dt. 22.12.2020 CGST (Fourteenth Amendment) Rules, 2020 – Amending
and Corrigendum, Rules 21, 21A, 22 and inserting Form GST REG-31 w.e.f.
dt. 28.12.2020 22.12.2020
15. 14/2022 – CT, dt. 05.07.2022 CGST (First Amendment) Rules, 2022 – Amending Rule 21A
w.e.f. 05.07.2022
16. 19/2022 – CT, dt. 28.09.2022 CGST (Second Amendment) Rules, 2022 – Amending Rule 21
w.e.f. 01.10.2022
17. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022 – Amending Forms
GST REG-17 and REG-19 w.e.f. 26.12.2022
18. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023 – Amending Rule
21A w.e.f. 04.08.2023
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-5/2019 – GST, Extends the time limit for filing an application for revocation
dt. 23.04.2019 of cancellation of registration for specified taxpayers till
22.07.2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 30

E. Circulars
S.No. Circular/Date Contents
1. 69/2018 – GST, dt. 26.10.2018 Circular on Standard Operating Procedure for Processing of
Applications for Cancellation of Registration submitted in
Form GST REG-16
2. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
3. 95/2019 – GST, dt. 28.03.2019 Clarifies verification for grant of new registration

4. 96/2019 – GST, dt. 28.03.2019 Clarification regarding transfer of input tax credit in case of
death of sole proprietor
5. 99/2019 – GST, dt. 23.04.2019 Clarification regarding the extension in time under sec 30(1)
of the Act to provide a one time opportunity to apply for
revocation of cancellation of registration on or before
22.07.2019 for the specified class of persons for whom
cancellation order has been passed up to 31.03.2019
6. 129/2019 – GST, Standard Operating Procedure to be followed in case of non-
dt. 24.12.2019 filers of returns
7. 134/2020 – GST, Clarifies issues in respect of issues under GST law for
dt. 23.03.2020 companies under Insolvency and Bankruptcy Code, 2016
8. 145/2021 – GST, Standard Operating Procedure (SOP) for implementation of
dt. 11.02.2021 the provision of suspension of registrations under sub-rule
(2A) of rule 21A of CGST Rules, 2017
F. Instructions
S.No. Instructions /Date Contents
1. 03/2019-20 (GST- Monitoring of Companies under the process of strike off u/s
Investigation), dt. 22.11.2019 248 of Companies Act, 2013
2. 01/2023-GST, dt. 04.05.2023 Guidelines for Special All-India Drive against fake
registrations

30. Revocation of cancellation of registration.

(1) Subject to such conditions as may be prescribed, any registered person, whose
registration is cancelled by the proper officer on his own motion, may apply to such
officer for revocation of cancellation of the registration in 1[such manner, within such
time and subject to such conditions and restrictions, as may be prescribed].

1
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.141) enacted on 31.03.2023, for the words ―the prescribed manner within thirty days from the date of service of the
cancellation order‖.

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S. 30 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[***]
(2) The proper officer may, in such manner and within such period as may be prescribed, by
order, either revoke cancellation of the registration or reject the application:
Provided that the application for revocation of cancellation of registration shall not be
rejected unless the applicant has been given an opportunity of being heard.
(3) The revocation of cancellation of registration under the State Goods and Services Tax
Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be
deemed to be a revocation of cancellation of registration under this Act.
A. Section 30 - Relevant Rules & Forms
Rule 23 Revocation of cancellation of registration Forms GST REG-05, REG-21,
REG-22, REG-23, REG-24
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 30 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. Finance Act, 2020 Amendment in sec 30(1) w.e.f. 01.01.2021
(Act No. 12 of 2020),
dt. 27.03.2020 read
with N. No. 92/2020 –
CT, dt. 22.12.2020
3. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of
CGST Act
4. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

1
Omtd. proviso w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.141) enacted on 31.03.2023. Formerly, it read as:
―Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be
extended,––
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding
thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).‖
Earlier subs. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020
(12 of 2020) (s.122) dt. 27.03.2020. Formerly, it read as:
―Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner
as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said
notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for
revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order
passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration
not later than 22.07.2019.‖ Proviso was earlier ins. vide CGST (Fifth Removal of Difficulties) Order No.
5/2019-GST dt. 23.04.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 30

5. 03/2023 – CT, Extension of time limit for application for revocation of cancellation of
dt. 31.03.2023 registration
6. 23/2023 – CT, Extends time limit for application for revocation of cancellation of
dt. 17.07.2023 registration
7. Finance Act, 2023 (8 Amendment in sec 30(1) w.e.f. 01.10.2023 [Sec 141 of the Finance Act,
of 2023), dt. 2023]
31.03.2023 read with
N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 03/2017 – CT, CGST Rules, 2017 – Inserting Rule 23
dt. 19.06.2017
2. 20/2019 – CT, CGST (Third Amendment) Rules, 2019 – Amending Rule 23
dt. 23.04.2019
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 –
CT, dt. 03.04.2020)
5. 15/2021 – CT, CGST (Fourth Amendment) Rules, 2021 – Amending Rule 23 and Form
dt. 18.05.2021 GST REG-21 w.e.f. 18.05.2021
6. 34/2021 – CT, Extends timelines for filing of application for revocation of
dt. 29.08.2021 cancellation of registration to 30.09.2021, where due date for filing
such application falls between 01.03.2020 to 31.08.2021, in cases
where registration has been canceled under clause (b) or clause (c) of
section 29(2) of the CGST Act.
7. 35/2021 – CT, CGST (Eighth Amendment) Rules, 2021 – Amending Rule 23 w.e.f.
dt. 24.09.2021 read 01.01.2022
with 38/2021 – CT,
dt. 21.12.2021
8. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 23 w.e.f.
dt. 04.08.2023 01.10.2023
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-5/2019 – GST, Extends the time limit for filing an application for revocation of
dt. 23.04.2019 cancellation of registration for specified taxpayers till 22.07.2019
2. ROD-01/2020 – CT, Extends the time limit for filing an application for revocation of
dt. 25.06.2020 cancellation of registration for specified taxpayers

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S. 30 Central Goods and Services Tax Act, 2017 as on 01 January 2024

E. Circulars
S.No. Circular/Date Contents
1. 01/2017 – GST, Proper officer for provisions relating to Registration and Composition
dt. 26.06.2017 levy under the Central Goods and Services Tax Act, 2017 or the rules
made thereunder
2. 95/2019 – GST, Clarifies verification for grant of new registration
dt. 28.03.2019
3. 99/2019 – GST, Clarification regarding the extension in time under sec 30(1) of the Act
dt. 23.04.2019 to provide a one time opportunity to apply for revocation of
cancellation of registration on or before 22.07.2019 for the specified
class of persons for whom cancellation order has been passed up to
31.03.2019
4. 148/2021 – GST, Prescribes Standard Operating Procedure (SOP) for implementation of
dt. 18.05.2021 the provision of extension of time limit to apply for revocation of
cancellation of registration under section 30 of the CGST Act, 2017
and rule 23 of the CGST Rules,2017
5. 158/14/2021 – GST, Clarification regarding extension of time limit to apply for revocation
dt. 06.09.2021 of cancellation of registration in view of N. No. 34/2021-CT dated 29th
August, 2021
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 31

CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES
31. Tax invoice.
(1) A registered person supplying taxable goods shall, before or at the time of,—
(a) removal of goods for supply to the recipient, where the supply involves
movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case,
issue a tax invoice showing the description, quantity and value of goods, the tax charged
thereon and such other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the Council, by
notification, specify the categories of goods or supplies in respect of which a tax invoice
shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of
service but within a prescribed period, issue a tax invoice, showing the description,
value, tax charged thereon and such other particulars as may be prescribed:
1
[Provided that the Government may, on the recommendations of the Council, by
notification,––
(a) specify the categories of services or supplies in respect of which a tax invoice shall
be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in
respect of which––
(i) any other document issued in relation to the supply shall be deemed to be a
tax invoice; or
(ii) taxinvoice may not be issued.]
(3) Notwithstanding anything contained in sub-sections (1) and (2)––
(a) a registered person may, within one month from the date of issuance of
certificate of registration and in such manner as may be prescribed, issue a
revised invoice against the invoice already issued during the period beginning
with the effective date of registration till the date of issuance of certificate of
registration to him;
(b) a registered person may not issue a tax invoice if the value of the goods or
services or both supplied is less than two hundred rupees subject to such
conditions and in such manner as may be prescribed;

1
Subs. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.123) dt. 27.03.2020. Formerly, it read as:
―Provided that the Government may, on the recommendations of the Council, by notification and subject to such
conditions as may be mentioned therein, specify the categories of services in respect of which––
(a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(b) tax invoice may not be issued.‖.

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S. 31 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
(c) a registered person supplying exempted goods or services or both or paying tax
under the provisions of section 10 shall issue, instead of a tax invoice, a bill of
supply containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of
the goods or services or both supplied is less than two hundred rupees subject to
such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any
supply of goods or services or both, issue a receipt voucher or any other
document, containing such particulars as may be prescribed, evidencing receipt
of such payment;
(e) where, on receipt of advance payment with respect to any supply of goods or
services or both the registered person issues a receipt voucher, but subsequently
no supply is made and no tax invoice is issued in pursuance thereof, the said
registered person may issue to the person who had made the payment, a refund
voucher against such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or sub-
section (4) of section 9 shall issue an invoice in respect of goods or services or
both received by him from the supplier who is not registered on the date of
receipt of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or sub-
section (4) of section 9 shall issue a payment voucher at the time of making
payment to the supplier.
(4) In case of continuous supply of goods, where successive statements of accounts or
successive payments are involved, the invoice shall be issued before or at the time each
such statement is issued or, as the case may be, each such payment is received.
(5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of
services,–
(a) where the due date of payment is ascertainable from the contract, the invoice
shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the invoice
shall be issued before or at the time when the supplier of service receives the
payment;
(c) where the payment is linked to the completion of an event, the invoice shall be
issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the completion of
the supply, the invoice shall be issued at the time when the supply ceases and such
invoice shall be issued to the extent of the supply made before such cessation.

1
The CGST (Third Removal of Difficulties) Order, 2019 dt. 08.03.2019 has clarified that provisions of clause (c) of
sub-section (3) of section 31 of the Act shall apply to a person paying tax under Notification No. 2/2019-CT(R) dt.
07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.189 (E), dt. 07.03.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 31

(7) Notwithstanding anything contained in sub-section (1), where the goods being sent or
taken on approval for sale or return are removed before the supply takes place, the
invoice shall be issued before or at the time of supply or six months from the date of
removal, whichever is earlier.
Explanation.––For the purposes of this section, the expression ―tax invoice‖ shall include any
revised invoice issued by the supplier in respect of a supply made earlier.
A. Section 31 - Relevant Rules & Forms
Rule 46 Tax invoice Nil
Rule 46A Invoice-cum-bill of supply Nil
Rule 47 Time limit for issuing tax invoice Nil
Rule 48 Manner of issuing invoice GST INV-01
Rule 49 Bill of supply Nil
Rule 50 Receipt voucher Nil
Rule 51 Refund voucher Nil
Rule 52 Payment voucher Nil
Rule 53 Revised tax invoice and credit or debit notes Nil
Rule 54 Tax invoice in special cases Nil
Rule 55 Transportation of goods without issue of invoice Nil
Rule 55A Tax Invoice or bill of supply to accompany transport of goods Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 31 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2020 (Act Amendment in sec 31(2) w.e.f. 01.01.2021
No. 12 of 2020),
dt. 27.03.2020 read with
N. No. 92/2020 – CT,
dt. 22.12.2020
3. 66/2020 – CT, Gives one time extension for the time limit provided under Section
dt. 21.09.2020 31(7) of the CGST Act 2017 till 31.10.2020
4. 23/2021 – CT, Amends N. No. 13/2020 – CT to exclude government departments
dt. 01.06.2021 and local authorities from the requirement of issuance of e-invoice
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 46, 47
dt. 28.06.2017 to 55

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S. 31 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 31 - Relevant Rules & Forms

2. 12/2017 – CT, Notifies the number of HSN digits required on tax invoice
dt. 28.06.2017
3. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Rule 46
dt. 27.07.2017
4. 45/2017 – CT, CGST (Ninth Amendment) Rules, 2017 – Inserting Rule 46A and
dt. 13.10.2017 amending Rule 54
5. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Amending Rule 54
dt. 15.11.2017
6. 03/2018 – CT, CGST (Amendment) Rules, 2018 – Amending Rule 54 and Inserting
dt. 23.01.2018 Rule 55A
7. 39/2018 – CT, CGST (Eighth Amendment) Rules, 2018 – Amending Rule 55
dt. 04.09.2018
8. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rules 46,
dt. 31.12.2018 49 and 54
9. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rule 53
dt. 29.01.2019
10. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rules 46 (w.e.f.
dt. 28.06.2019 read with 01.04.2020) and 49
71/2019 – CT,
dt. 13.12.2019
11. 33/2019 – CT, CGST (Fifth Amendment) Rules, 2019 – Amending Rules 46 and 54
dt. 18.07.2019
12. 68/2019 – CT, CGST (Eighth Amendment) Rules, 2019 – Amending Rule 48
dt. 13.12.2019
13. 69/2019 – CT, Notifies the common portal for the purpose of e-invoice – Rule 146
dt. 13.12.2019 read with rule 48
14. 70/2019 – CT, Notifies the class of registered person required to issue e-invoice –
dt. 13.12.2019 Amending Rule 48
15. 72/2019 – CT, Notifies the class of registered person required to issue invoice
dt. 13.12.2019 having QR Code
16. 13/2020 – CT, Exempts certain class of registered persons from issuing e-invoices
dt. 21.03.2020 and the date for implementation of e-invoicing extended to
01.10.2020
17. 14/2020 – CT, Exempts certain class of registered persons capturing dynamic QR
dt. 21.03.2020 code and the date for implementation of QR Code to be extended to
01.10.2020
18. 60/2020 – CT, CGST (Ninth Amendment) Rules, 2020 – Amending Form GST
dt. 30.07.2020 INV-01

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 31

A. Section 31 - Relevant Rules & Forms

19. 61/2020 – CT, Amends N. No. 13/2020-CT in order to amend the class of registered
dt. 30.07.2020 persons for the purpose of e-invoice
20. 70/2020 – CT, Amends N. No. 13/2020-CT, dt. 21.03.2020
dt. 30.09.2020
21. 71/2020 – CT, Amends notification 14/2020-CT to extend the date of
dt. 30.09.2020 implementation of the Dynamic QR Code for B2C invoices till
01.12.2020
22. 72/2020 – CT, CGST (Eleventh Amendment) Rules, 2020 – Amending Rules 46
dt. 30.09.2020 and and 48
Corrigendum,
dt. 01.10.2020
23. 73/2020 – CT, Notifies a special procedure for taxpayers for issuance of e-Invoices
dt. 01.10.2020 in the period 01.10.2020 - 31.10.2020
24. 78/2020 – CT, Notifies the number of HSN digits required on tax invoice
dt. 15.10.2020
25. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Rule 46
dt. 15.10.2020
26. 88/2020 – CT, Implements e-invoicing for the taxpayers having aggregate turnover
dt.10.11.2020 exceeding Rs. 100 Cr from 01.01.2021
27. 90/2020 – CT, Makes amendment to N. No. 12/2017-CT dt. 28.06.2017
dt. 01.12.2020
28. 05/2021 – CT, Implements e-invoicing for the taxpayers having aggregate turnover
dt. 08.03.2021 exceeding Rs. 50 Cr from 01st April 2021
29. 01/2022 – CT, Implements e-invoicing for the taxpayers having aggregate turnover
dt. 24.02.2022 exceeding Rs. 20 Cr from 01st April 2022
30. 14/2022 – CT, CGST (First Amendment) Rules, 2022 – Amending Rule 46 w.e.f.
dt. 05.07.2022 05.07.2022
31. 17/2022 – CT, Implements e-invoicing for the taxpayers having aggregate turnover
dt. 01.08.2022 exceeding Rs. 10 Cr from 1st October, 2022
32. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Rules 46 and 46A
dt. 26.12.2022 w.e.f. 26.12.2022
33. 10/2023 – CT, Implements e-invoicing for the taxpayers having aggregate turnover
dt. 10.05.2023 exceeding Rs. 5 Cr from 01st August 2023
34. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 46 w.e.f.
dt. 04.08.2023 04.08.2023
35. 51/2023 – CT, CGST (Third Amendment) Rules, 2023 – Amending Rule 46 w.e.f.
dt. 29.09.2023 01.10.2023

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S. 31 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 31 - Relevant Rules & Forms

D. Orders
S.No. ROD/Order/Date Contents
1. ROD-3/2019 – GST, To remove difficulty in implementation of N. No. 2/2019-CT(R)-
dt. 08.03.2019 Composition scheme for service providers
E. Circulars
S.No. Circular/Date Contents
1. 10/2017 – GST, Clarification on movement of goods on approval basis
dt. 18.10.2017
2. 22/2017 – GST, Clarification on issues regarding treatment of supply by an artist in
dt. 22.11.2017 various States and supply of goods by artists from galleries
3. 38/2018 – GST, Clarifications on issues related to job work
dt. 26.03.2018
4. 43/2018 – GST, Clarifying the issues arising in refund to UIN agencies
dt. 13.04.2018
5. 63/2018 – GST, Waiver from recording UIN in the invoices
dt. 14.09.2018
6. 72/2018 – GST, Circular to clarify the procedure in respect of return of time expired
dt. 26.10.2018 drugs or medicines
7. 108/2019 – GST, Clarifies issues regarding procedure to be followed in respect of
dt. 18.07.2019 goods sent/taken out of India for exhibition or on consignment basis
for export promotion
8. 137/2020 – GST, Circular clarifying issues in respect of challenges faced by
dt. 13.04.2020 registered persons in implementation of provisions of GST issued
9. 144/2020 – GST, Waiver from recording of UIN on the invoices for the months of
dt. 15.12.2020 April 2020 to March 2021
10. 146/2021-GST, Clarification in respect of applicability of Dynamic Quick Response
dt. 23.02.2021 (QR) Code on B2C invoices and compliance of N. No. 14/2020-CT
dated 21 March, 2020
11. 156/12/2021-GST, Clarification in respect of applicability of Dynamic Quick Response
dt. 21.06.2021 (QR) Code on B2C invoices and compliance of N. No. 14/2020-CT
dated 21st March, 2020
12. 165/21/2021-GST, Clarification in respect of applicability of Dynamic Quick Response
dt. 17.11.2021 (QR) Code on B2C invoices and compliance of N. No. 14/2020-CT
dated 21st March, 2020
13. 186/18/2022-GST, Clarification on various issue pertaining to GST
dt. 27.12.2022

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 32

A. Section 31 - Relevant Rules & Forms

14. 198/10/2023-GST, Clarification on issue pertaining to e-invoice
dt. 17.07.2023
F. Instructions
NIL
1
[31A. Facility of digital payment to recipient.
The Government may, on the recommendations of the Council, prescribe a class of registered
persons who shall provide prescribed modes of electronic payment to the recipient of supply of
goods or services or both made by him and give option to such recipient to make payment
accordingly, in such manner and subject to such conditions and restrictions, as may be
prescribed.]
A. Section 31A - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. Finance (No. 2) Act, 2019 (23 of Inserting sec 31A w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with N.
No. 01/2020 – CT, dt. 01.01.2020
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

32. Prohibition of unauthorised collection of tax.

(1) A person who is not a registered person shall not collect in respect of any supply of
goods or services or both any amount by way of tax under this Act.
(2) No registered person shall collect tax except in accordance with the provisions of this
Act or the rules made thereunder.

1
Ins. Sec 31A w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019
(s.96) dt. 01.08.2019.

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S. 33 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 32 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 32 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

33. Amount of tax to be indicated in tax invoice and other documents.

Notwithstanding anything contained in this Act or any other law for the time being in force,
where any supply is made for a consideration, every person who is liable to pay tax for such
supply shall prominently indicate in all documents relating to assessment, tax invoice and other
like documents, the amount of tax which shall form part of the price at which such supply is
made.
A. Section 33 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 33 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 34

34. Credit and debit notes.

1
(1) [Where one or more tax invoices have] been issued for supply of any goods or services
or both and the taxable value or tax charged in that tax invoice is found to exceed the
taxable value or tax payable in respect of such supply, or where the goods supplied are
returned by the recipient, or where goods or services or both supplied are found to be
deficient, the registered person, who has supplied such goods or services or both, may
issue to the recipient 2[one or more credit notes for supplies made in a financial year]
containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of goods or
services or both shall declare the details of such credit note in the return for the month
during which such credit note has been issued but not later than 3[the thirtieth day of
November] following the end of the financial year in which such supply was made, or
the date of furnishing of the relevant annual return, whichever is earlier, and the tax
liability shall be adjusted in such manner as may be prescribed:
Provided that no reduction in output tax liability of the supplier shall be permitted, if the
incidence of tax and interest on such supply has been passed on to any other person.
4
(3) [Where one or more tax invoices have] been issued for supply of any goods or services
or both and the taxable value or tax charged in that tax invoice is found to be less than
the taxable value or tax payable in respect of such supply, the registered person, who
has supplied such goods or services or both, shall issue to the recipient 5[one or more
debit notes for supplies made in a financial year] containing such particulars as may be
prescribed.
(4) Any registered person who issues a debit note in relation to a supply of goods or
services or both shall declare the details of such debit note in the return for the month
during which such debit note has been issued and the tax liability shall be adjusted in
such manner as may be prescribed.
Explanation.––For the purposes of this Act, the expression ―debit note‖ shall include a
supplementary invoice.
A. Section 34 - Relevant Rules & Forms
Rule 53 Revised tax invoice and credit or debit notes Nil
Rule 54 Tax invoice in special cases Nil

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―Where a tax invoice has‖.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―a credit note‖.
3
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.102) dt. 30.03.2022, for the word ―September‖.
4
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―Where a tax invoice has‖.
5
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―a debit note‖.

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S. 34 Central Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 34 of the CGST Act, w.e.f. 01.07.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 34(1) and 34(3) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance Act, 2022 (No. 6 of Amendment in sec 34 w.e.f. 01.10.2022 [Sec 102 of the
2022), dt. 30.03.2022 read with Finance Act, 2022]
N. No. 18/2022 – CT,
dt. 28.09.2022
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules 53
and 54
2. 45/2017 – CT, dt. 13.10.2017 CGST (Ninth Amendment) Rules, 2017 – Amending Rule 54
3. 55/2017 – CT, dt. 15.11.2017 CGST (Twelfth Amendment) Rules, 2017 – Amending Rule 54
4. 03/2018 – CT, dt. 23.01.2018 CGST (First Amendment) Rules, 2018 – Amending Rule 54
5. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018 – Amending
Rule 54
6. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rule 53
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 72/2018 – GST, dt. 26.10.2018 Circular to clarify the procedure in respect of return of time
expired drugs or medicines
2. 76/2018 – GST, dt. 31.12.2018 Rate of tax in case of debit notes/credit notes issued under
sec 142(2) of the CGST Act
3. 92/2019 – GST, dt. 07.03.2019 Clarifying various doubts related to treatment of sales
promotion scheme under GST
4. 137/2020 – GST, dt. 13.04.2020 Circular clarifying issues in respect of challenges faced by
registered persons in implementation of provisions of GST
issued
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 35

CHAPTER VIII
ACCOUNTS AND RECORDS
35. Accounts and other records.
(1) Every registered person shall keep and maintain, at his principal place of business, as
mentioned in the certificate of registration, a true and correct account of—
(a) production or manufacture of goods;
(b) inward and outward supply of goods or services or both;
(c) stock of goods;
(d) input tax credit availed;
(e) output tax payable and paid; and
(f) such other particulars as may be prescribed:
Provided that where more than one place of business is specified in the certificate of
registration, the accounts relating to each place of business shall be kept at such places
of business:
Provided further that the registered person may keep and maintain such accounts and
other particulars in electronic form in such manner as may be prescribed.
(2) Every owner or operator of warehouse or godown or any other place used for storage of
goods and every transporter, irrespective of whether he is a registered person or not,
shall maintain records of the consigner, consignee and other relevant details of the
goods in such manner as may be prescribed.
(3) The Commissioner may notify a class of taxable persons to maintain additional accounts
or documents for such purpose as may be specified therein.
(4) Where the Commissioner considers that any class of taxable person is not in a position
to keep and maintain accounts in accordance with the provisions of this section, he may,
for reasons to be recorded in writing, permit such class of taxable persons to maintain
accounts in such manner as may be prescribed.
1
[(5) ***]

1
Omtd. w.e.f. 01.08.2021 by the Finance Act, 2021 (No. 13 of 2021) (s.110) dated 28.03.2021, read with Notification
No. 29/2021-CT, dated 30.07.2021. Formerly, it read as:
―(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his
accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual
accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form
and manner as may be prescribed.
*1[Provided that nothing contained in this sub-section shall apply to any department of the Central Government
or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and
Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for
the time being in force.]‖.
*1 Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 35 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(6) Subject to the provisions of clause (h) of sub-section (5) of section 17, where the
registered person fails to account for the goods or services or both in accordance with
the provisions of sub-section (1), the proper officer shall determine the amount of tax
payable on the goods or services or both that are not accounted for, as if such goods or
services or both had been supplied by such person and the provisions of section 73 or
section 74, as the case may be, shall, mutatis mutandis, apply for determination of such
tax.
A. Section 35 - Relevant Rules & Forms
Rule 56 Maintenance of accounts by registered persons Nil
Rule 57 Generation and maintenance of electronic records Nil
Rule 58 Records to be maintained by owner or operator of godown or ENR-01, ENR-02
warehouse and transporters
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 35 of the CGST Act, w.e.f.
01.07.2017
2. CGST (Amendment) Act, 2018 (31 of Amendment in sec 35(5) w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N.
No. 02/2019 – CT, dt. 29.01.2019
3. Finance Act, 2021 (Act No. 13 of Omits sub-sec (5) of sec 35 of the CGST Act – w.e.f.
2021), dt. 28.03.2021 read with N. 01.08.2021
No. 29/2021 – CT, dt. 30.07.2021
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting
Rules 56 to 58
2. 28/2018 – CT, dt. 19.06.2018 CGST (Sixth Amendment) Rules, 2018 – Amending Rule
58 and inserting Form GST ENR-02
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, dt. 05.07.2017 Proper officer relating to provisions other than
Registration and Composition under CGST Act, 2017
2. 23/2017 – GST, dt. 21.12.2017 Issues in respect of maintenance of books of accounts
relating to additional place of business by a principal or
an auctioneer for the purpose of auction of tea, coffee,
rubber etc.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 36

A. Section 35 - Relevant Rules & Forms

3. 47/2018 – GST, dt. 08.06.2018 Clarifications of certain issues under GST

4. 61/2018 – GST, dt. 04.09.2018 E-way bill in case of storing of goods in godown of
transporter
F. Instructions
NIL

36. Period of retention of accounts.

Every registered person required to keep and maintain books of account or other records in
accordance with the provisions of sub-section (1) of section 35 shall retain them until the
expiry of seventy-two months from the due date of furnishing of annual return for the year
pertaining to such accounts and records:
Provided that a registered person, who is a party to an appeal or revision or any other
proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or
court, whether filed by him or by the Commissioner, or is under investigation for an offence
under Chapter XIX, shall retain the books of account and other records pertaining to the
subject matter of such appeal or revision or proceedings or investigation for a period of one
year after final disposal of such appeal or revision or proceedings or investigation, or for the
period specified above, whichever is later.
A. Section 36 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 36 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER IX
RETURNS
37. Furnishing details of outward supplies.
(1) Every registered person, other than an Input Service Distributor, a non-resident taxable
person and a person paying tax under the provisions of section 10 or section 51 or
section 52, shall furnish, electronically, 1[subject to such conditions and restrictions and]
in such form and manner as may be prescribed, the details of outward supplies of goods
or services or both effected during a tax period on or before the tenth day of the month
succeeding the said tax period and such details 2[shall, subject to such conditions and
restrictions, within such time and in such manner as may be prescribed, be
communicated to the recipient of the said supplies]:
3
[***]
4
[Provided that] the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing such details for such class of taxable
persons as may be specified therein:
5
[Provided further that] any extension of time limit notified by the Commissioner of
State tax or Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.
6
[(2) ***]
(3) Any registered person, who has furnished the details under sub-section (1) for any tax
period 7[***], shall, upon discovery of any error or omission therein, rectify such error
or omission in such manner as may be prescribed, and shall pay the tax and interest, if

1
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022.
2
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022, for the words ―shall be communicated to the recipient of the said supplies within such time
and in such manner as may be prescribed‖.
3
Omtd. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of
2022) (s.103) dt. 30.03.2022. Formerly, it read as: ―Provided that the registered person shall not be allowed to furnish
the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding
the tax period:‖.
4
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022, for the words ―Provided further that‖.
5
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022, for the words ―Provided also that‖.
6
Omtd. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of
2022) (s.103) dt. 30.03.2022. Formerly, it read as:
―(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the
details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall
either accept or reject the details so communicated, on or before the seventeenth day, but not before the
fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1)
shall stand amended accordingly.‖.
7
Omtd. the words and figures ―and which have remained unmatched under section 42 or section 43‖ w.e.f. 01.10.2022
(vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.103) dt. 30.03.2022.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

any, in case there is a short payment of tax on account of such error or omission, in the
return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished
under sub-section (1) shall be allowed after 1[the thirtieth day of November] following
the end of the financial year to which such details pertain, or furnishing of the relevant
annual return, whichever is earlier.
2
[Provided further that the rectification of error or omission in respect of the details
furnished under sub-section (1) shall be allowed after furnishing of the return under
section 39 for the month of September, 2018 till the due date for furnishing the details
under sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to
March, 2019.]
3
[(4) A registered person shall not be allowed to furnish the details of outward supplies under
sub-section (1) for a tax period, if the details of outward supplies for any of the previous
tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the details of
outward supplies under sub-section (1), even if he has not furnished the details of
outward supplies for one or more previous tax periods.]
4
[(5) A registered person shall not be allowed to furnish the details of outward supplies under
sub-section (1) for a tax period after the expiry of a period of three years from the due
date of furnishing the said details:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the details of
outward supplies for a tax period under sub-section (1), even after the expiry of the said
period of three years from the due date of furnishing the said details.]
Explanation.––For the purposes of this Chapter, the expression ―details of outward supplies‖
shall include details of invoices, debit notes, credit notes and revised invoices issued in relation
to outward supplies made during any tax period.
A. Section 37 - Relevant Rules & Forms
Rule 26 Method of authentication Nil
Rule 59 Form and manner of furnishing details of Forms GSTR-1, GSTR-2A, GSTR-4,
outward supplies GSTR-4A, GSTR-6, GSTR-6A

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022, for the words ―furnishing of the return under section 39 for the month of September‖.
2
Ins. vide CGST (Second Removal of Difficulties) Order, 2018, S.O. 6428(E) dt. 31.12.2018.
3
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.103) dt. 30.03.2022.
4
Ins. sub-section (5) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8
of 2023) (s.142) enacted on 31.03.2023.

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 37 - Relevant Rules & Forms

Rule 67A Manner of furnishing of return or details of Form GSTR-3B
outward supplies by short messaging service
facility
Rule 88C Manner of dealing with difference in liability Forms GSTR-1, GSTR-3B, DRC-01B,
reported in statement of outward supplies and DRC-03
that reported in return
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 37 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 62/2019 – CT, Notified the transition plan with respect to J&K reorganization
dt. 26.11.2019 w.e.f. 31.10.2019
3. 03/2020 – CT, Amends the N. No. 62/2019-CT dt. 26.11.2019 to amend the
dt. 01.01.2020 transition plan for the UTs of J&K and Ladakh
4. Finance Act, 2022 (No. 6 Amendment in sec 37 w.e.f. 01.10.2022 [Sec 103 of the Finance
of 2022), dt. 30.03.2022 Act, 2022]
read with N. No. 18/2022
– CT, dt. 28.09.2022
5. Finance Act, 2023 (8 of Amendment in sec 37(5) w.e.f. 01.10.2023 [Sec 142 of the Finance
2023), dt. 31.03.2023 read Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 59
dt. 28.06.2017
2. 18/2017 – CT, Extends time period for filing of details of outward supplies in Form
dt. 08.08.2017 GSTR-1 for months of July and August 2017
3. 29/2017 – CT, Extends due dates for furnishing details/Returns for the months of July,
dt. 05.09.2017 2017 and August, 2017
4. 30/2017 – CT, Extends the time limit for filing of Forms GSTR-1, GSTR-2 and GSTR-3
dt. 11.09.2017 for the specified periods
5. 45/2017 – CT, CGST (Ninth Amendment) Rules, 2017 – Amending Form GSTR-1
dt. 13.10.2017
6. 57/2017 – CT, Prescribes quarterly furnishing of Form GSTR-1 for those taxpayers with
dt. 15.11.2017 aggregate turnover of upto Rs.1.5 crore for the specified periods
7. 58/2017 – CT, Extends the due dates for the furnishing of Form GSTR-1 for those
dt. 15.11.2017 taxpayers with aggregate turnover of more than Rs.1.5 crores for the
specified periods

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

A. Section 37 - Relevant Rules & Forms

8. 70/2017 – CT, CGST (Thirteenth Amendment) Rules, 2017 – Amending Forms GSTR-1,
dt. 21.12.2017 GSTR-1A
9. 71/2017 – CT, Extends the due dates for quarterly furnishing of Form GSTR-1 for
dt. 29.12.2017 taxpayers with aggregate turnover of upto INR 1.5 crore for the periods
from July, 2017 to March, 2018
10. 72/2017 – CT, Extends the due dates for monthly furnishing of Form GSTR-1 for
dt. 29.12.2017 taxpayers with aggregate turnover of more than INR 1.5 crores for the
periods from July, 2017 to March, 2018
11. 17/2018 – CT, Prescribes the due date for quarterly furnishing of Form GSTR-1 for
dt. 28.03.2018 those taxpayers with aggregate turnover of upto INR 1.5 crore for the
quarter June, 2018
12. 18/2018 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 28.03.2018 taxpayers with aggregate turnover of more than INR 1.5 crores for the
months from April to June, 2018
13. 32/2018 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 10.08.2018 taxpayers with aggregate turnover of more than Rs. 1.5 crores for the
months from July, 2018 to March, 2019
14. 33/2018 – CT, Prescribes the due dates for quarterly furnishing of Form GSTR-1 for
dt. 10.08.2018 those taxpayers with aggregate turnover of upto Rs.1.5 crores for the
period from July, 2018 to March, 2019
15. 37/2018 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 24.08.2018 taxpayers with aggregate turnover of more than Rs. 1.5 crores for the
months of July, 2018 and August, 2018
16. 38/2018 – CT, Prescribes the due dates for quarterly furnishing of Form GSTR-1 for
dt. 24.08.2018 those taxpayers with aggregate turnover of upto Rs.1.5 crores for the
quarter July, 2018 to September, 2018
17. 43/2018 – CT, Extends the due date for filing of Form GSTR - 1 for taxpayers having
dt. 10.09.2018 aggregate turnover up to Rs 1.5 crores for the specified periods
18. 44/2018 – CT, Extends the due date for filing of Form GSTR - 1 for taxpayers having
dt. 10.09.2018 aggregate turnover above Rs 1.5 crores for the specified periods
19. 63/2018 – CT, Extends the due date for filing of Form GSTR - 1 for taxpayers having
dt. 29.11.2018 aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam
district in Andhra Pradesh and 11 districts of Tamil Nadu for the
specified periods
20. 64/2018 – CT, Extends the due date for filing of Form GSTR - 1 for taxpayers having
dt. 29.11.2018 aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to
September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
for the specified periods
21. 71/2018 – CT, Extends the time limit for furnishing the details of outward supplies in
dt. 31.12.2018 Form GSTR-1 for the newly migrated taxpayers for the specified periods

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 37 - Relevant Rules & Forms

22. 72/2018 – CT, Extends the time limit for furnishing the details of outward supplies in
dt. 31.12.2018 Form GSTR-1 for the newly migrated taxpayers for the specified periods
23. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Form GSTR-4
dt. 29.01.2019
24. 11/2019 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 07.03.2019 taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of
April, May and June, 2019
25. 12/2019 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 07.03.2019 taxpayers with aggregate turnover of more than Rs. 1.5 crores for the
months of April, May and June, 2019.
26. 17/2019 – CT, Extends the due date for furnishing Form GSTR-1 for taxpayers having
dt. 10.04.2019 aggregate turnover more than Rs. 1.5 crores for the month of March,
2019 from 11.04.2019 to 13.04.2019
27. 23/2019 – CT, Extends the due date for furnishing Form GSTR-1 for taxpayers having
dt. 11.05.2019 aggregate turnover more than Rs. 1.5 crores for the month of April, 2019
for registered persons in specified districts of Odisha till 10.06.2019
28. 27/2019 – CT, Prescribes the due date for furnishing Form GSTR-1 for registered
dt. 28.06.2019 persons having aggregate turnover of up to 1.5 crore rupees for the
months from July, 2019 to September, 2019
29. 28/2019 – CT, Extends the due date for furnishing Form GSTR-1 for registered persons
dt. 28.06.2019 having aggregate turnover of more than 1.5 crore rupees for the months
from July, 2019 to September, 2019
30. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Form GSTR-4
dt. 28.06.2019
31. 45/2019 – CT, Prescribes the due date for furnishing Form GSTR-1 for registered
dt. 09.10.2019 persons having aggregate turnover of up to 1.5 crore rupees for the
quarters from October, 2019 to March, 2020
32. 46/2019 – CT, Prescribes the due date for furnishing of return in Form GSTR-1 for
dt. 09.10.2019 registered persons having aggregate turnover more than 1.5 crore rupees
for the months of October, 2019 to March, 2020
33. 48/2019 – CT, Amends N. No. 41/2019 – CT, dt. 31.08.2019 – Forms GSTR-1, GSTR-3B,
dt. 09.10.2019 GSTR-7
34. 52/2019 – CT, Extends the due date for furnishing Form GSTR-1 for registered persons
dt. 14.11.2019 in Jammu and Kashmir having aggregate turnover of up to 1.5 crore
rupees for the quarter July, 2019 to September, 2019
35. 53/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 14.11.2019 registered persons in Jammu and Kashmir having aggregate turnover
more than 1.5 crore rupees for the months of July, 2019 to September,
2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

A. Section 37 - Relevant Rules & Forms

36. 57/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 26.11.2019 registered persons in Jammu and Kashmir having aggregate turnover more
than 1.5 crore rupees for the months of July, 2019 to September, 2019
37. 58/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 26.11.2019 registered persons in Jammu and Kashmir having aggregate turnover
more than 1.5 crore rupees for the month of October, 2019
38. 63/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 12.12.2019 registered persons in Jammu and Kashmir having aggregate turnover
more than 1.5 crore rupees for the months of July, 2019 to September,
2019
39. 64/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 12.12.2019 registered persons in Jammu and Kashmir having aggregate turnover
more than 1.5 crore rupees for the month of October, 2019
40. 76/2019 – CT, Extends the due date for furnishing of return in Form GSTR-1 for
dt. 26.12.2019 registered persons in Assam, Manipur or Tripura having aggregate
turnover more than 1.5 crore rupees for the month of November, 2019
41. 04/2020 – CT, Extends the one-time amnesty scheme to file all Form GSTR-1 from July
dt. 10.01.2020 2017 to November, 2019 till 17th January, 2020
42. 21/2020 – CT, Extends due date for furnishing Form GSTR-1 for registered persons
dt. 23.03.2020 whose principal place of business is in the erstwhile State of Jammu and
Kashmir or the Union territory of Jammu and Kashmir or the Union
territory of Ladakh for the quarter October-December, 2019 till 24th
March, 2020
43. 22/2020 – CT, Extends due date for furnishing Form GSTR-1 for registered persons
dt. 23.03.2020 whose principal place of business is in the erstwhile State of Jammu and
Kashmir, and having aggregate turnover of more than 1.5 crore rupees in
the preceding financial year or current financial year, for the month of
October, 2019 and November, 2019 to February till 24th March, 2020
44. 23/2020 – CT, Extends due date for furnishing Form GSTR-1 for registered persons
dt. 23.03.2020 whose principal place of business is in the erstwhile State of Jammu and
Kashmir, by such class of registered persons having aggregate turnover
of more than 1.5 crore rupees in the preceding financial year or current
financial year, for each of the months from July, 2019 to September, 2019
till 24th March, 2020
45. 24/2020 – CT, Extends due date for furnishing Form GSTR-1 for registered persons
dt. 23.03.2020 whose principal place of business is in the erstwhile State of Jammu and
Kashmir, for the quarter July-Sept., 2019 till 24th March, 2020
46. 27/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 for the quarters
dt. 23.03.2020 April, 2020 to June, 2020 and July, 2020 to September, 2020 for
registered persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 37 - Relevant Rules & Forms

47. 28/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 by such class of
dt. 23.03.2020 registered persons having aggregate turnover of more than 1.5 crore
rupees in the preceding financial year or the current financial year, for
each of the months from April, 2020 to September, 2020
48. 58/2020 – CT, CGST (Eighth Amendment) Rules, 2020 – Substituting Rule 67A w.e.f.
dt. 01.07.2020 01.07.2020 – Furnishing of Form GSTR-1 by SMS in case of Nil Return
49. 74/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 for the quarters
dt. 15.10.2020 October, 2020 to December, 2020 and January, 2021 to March, 2021 for
registered persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year
50. 75/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 by such class of
dt. 15.10.2020 registered persons having aggregate turnover of more than 1.5 crore
rupees in the preceding financial year or the current financial year, for
each of the months from October, 2020 to March, 2021
51. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Forms GSTR-1,
dt. 15.10.2020 GSTR-2A
52. 82/2020 – CT, CGST (Thirteenth Amendment) Rules, 2020 – Amending Rules 59 and
dt. 10.11.2020 Forms GSTR-1
53. 83/2020 – CT, Extends the due date for Form GSTR-1 with effect from 01.01.2021
dt. 10.11.2020
54. 94/2020 – CT, CGST (Fourteenth Amendment) Rules, 2020 – Inserting Rule 59(5)
dt. 22.12.2020 [Rectified vide N. No. 01/2021 – CT, dt. 01.01.2021]
55. 01/2021 – CT, CGST (Amendment) Rules, 2021 – Inserting Rule 59(6) with effect from
dt. 01.01.2021 01.01.2021
56. 12/2021 – CT, Extends the due date of furnishing Form GSTR-1 for April, 2021
dt. 01.05.2021
57. 13/2021 – CT, CGST (Third Amendment) Rules, 2021 – Amending Rule 59 w.e.f.
dt. 01.05.2021 01.05.2021
58. 17/2021 – CT, Extends the due date for Form GSTR-1 for May, 2021 by 15 days
dt. 01.06.2021
59. 27/2021 – CT, CGST (Fifth Amendment) Rules, 2021 – Amending Rules 59 w.e.f.
dt. 01.06.2021 01.06.2021
60. 32/2021 – CT, CGST (Seventh Amendment) Rules, 2021 – Amending Rule 26
dt. 29.08.2021
61. 35/2021 – CT, CGST (Eighth Amendment) Rules, 2021 – Amending Rule 59(6) w.e.f.
dt. 24.09.2021 01.01.2022
62. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Omitted Form GSTR-1A w.e.f.
dt. 28.09.2022 01.10.2022

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

A. Section 37 - Relevant Rules & Forms

63. 25/2022 – CT, Extends the due date for furnishing Form GSTR-1 for November, 2022
dt. 13.12.2022 for registered persons whose principal place of business is in certain
districts of Tamil Nadu
64. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022
dt. 26.12.2022 – Amending Rule 59 and Form GSTR-1 w.e.f. 26.12.2022
– Inserting Rule 88C w.e.f. 26.12.2022
65. 11/2023 – CT, Extends the due date for furnishing Form GSTR-1 for April, 2023 for
dt. 24.05.2023 registered persons whose principal place of business is in the State of
Manipur
66. 14/2023 – CT, Extends the due date for furnishing Form GSTR-1 for April and May,
dt. 19.06.2023 2023 for registered persons whose principal place of business is in the
State of Manipur
67. 18/2023 – CT, Extends the due date for furnishing Form GSTR-1 for April, May and
dt. 17.07.2023 June, 2023 for registered persons whose principal place of business is in
the State of Manipur
68. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 59 w.e.f.
dt. 04.08.2023 04.08.2023
69. 41/2023 – CT, Extends the due date for furnishing Form GSTR-1 for April, May, June
dt. 25.08.2023 and July, 2023 for registered persons whose principal place of business is
in the State of Manipur
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 07/2017 – GST, System based reconciliation of information furnished in Form GSTR-1
dt. 01.09.2017 and Form GSTR-2 with Form GSTR-3B
2. 15/2017 – GST, Due date for generation of Form GSTR-2A and Form GSTR-1A in
dt. 06.11.2017 accordance with the extension of due date for filing Form GSTR-1 and
Form GSTR-2 respectively
3. 26/2017 – GST, Filing of returns under GST
dt. 29.12.2017
4. 89/2019 – GST, Clarification regarding situations of mentioning details of inter-State
dt. 18.02.2019 supplies made to unregistered persons in Table 3.2 of Form GSTR-3B
and Table 7B of Form GSTR-1
5. 91/2019 – GST, Clarification regarding tax payment made for supply of warehoused
dt. 18.02.2019 goods while being deposited in a customs bonded warehouse for the
period July, 2017 to March, 2018

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 37 - Relevant Rules & Forms

6. 134/2020 – GST, Clarifies issues in respect of issues under GST law for companies under
dt. 23.03.2020 Insolvency and Bankruptcy Code, 2016
7. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
8. 170/02/2022-GST, Mandatory furnishing of correct and proper information of inter-State
dt. 06.07.2022 supplies and amount of ineligible/blocked Input Tax Credit and reversal
thereof in return in Form GSTR-3B and statement in Form GSTR-1
F. Instructions
NIL
1
[38. Communication of details of inward supplies and input tax credit.

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.104) dt. 30.03.2022. Formerly, it read as:
“38. Furnishing details of inward supplies.
(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person
paying tax under the provisions of section 10 or section 51 or section 52, shall verify, validate, modify or
delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub-
section (1) of section 37 to prepare the details of his inward supplies and credit or debit notes and may
include therein, the details of inward supplies and credit or debit notes received by him in respect of such
supplies that have not been declared by the supplier under sub-section (1) of section 37.
(2) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person
paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, the
details of inward supplies of taxable goods or services or both, including inward supplies of goods or
services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of
goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated
goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, (51 of 1975) and credit or
debit notes received in respect of such supplies during a tax period after the tenth day but on or before the
fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed:
Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time
limit for furnishing such details for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or Commissioner
of Union territory tax shall be deemed to be notified by the Commissioner.
(3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2)
shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.
(4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-
section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner
and within such time as may be prescribed.
(5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have
remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein,
rectify such error or omission in the tax period during which such error or omission is noticed in such
manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax
on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (2)
shall be allowed after furnishing of the return under section 39 for the month of September following the end
of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is
earlier.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

(1) The details of outward supplies furnished by the registered persons under sub-section
(1) of section 37 and of such other supplies as may be prescribed, and an auto-generated
statement containing the details of input tax credit shall be made available electronically
to the recipients of such supplies in such form and manner, within such time, and
subject to such conditions and restrictions as may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of––
(a) details of inward supplies in respect of which credit of input tax may be available
to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed, whether
wholly or partly, by the recipient, on account of the details of the said supplies
being furnished under sub-section (1) of section 37,––
(i) by any registered person within such period of taking registration as may be
prescribed; or
(ii) by any registered person, who has defaulted in payment of tax and where
such default has continued for such period as may be prescribed; or
(iii) by any registered person, the output tax payable by whom in accordance
with the statement of outward supplies furnished by him under the said sub-
section during such period, as may be prescribed, exceeds the output tax
paid by him during the said period by such limit as may be prescribed; or
(iv) by any registered person who, during such period as may be prescribed, has
availed credit of input tax of an amount that exceeds the credit that can be
availed by him in accordance with clause (a), by such limit as may be
prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability
in accordance with the provisions of sub-section (12) of section 49 subject
to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed.]
A. Section 38 - Relevant Rules & Forms
Rule 60 Form and manner of ascertaining details of inward Forms GSTR-2A, GSTR-2B, GSTR-5,
supplies GSTR-6, GSTR-7, GSTR-8
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 38 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2022 (No. Amendment in sec 38 w.e.f. 01.10.2022 [Sec 104 of the Finance Act,
6 of 2022), 2022]
dt. 30.03.2022 read with
N. No. 18/2022 – CT,
dt. 28.09.2022

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S. 37 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 38 - Relevant Rules & Forms

C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 60
dt. 28.06.2017
2. 19/2017 – CT, Extends time period for filing of details of inward supplies in Form
dt. 08.08.2017 GSTR-2 for months of July and August 2017
3. 29/2017 – CT, Extends due dates for furnishing details/Returns for the months of
dt. 05.09.2017 July, 2017 and August, 2017
4. 30/2017 – CT, Extends the time limit for filing of Forms GSTR-2
dt. 11.09.2017
5. 54/2017 – CT, Amends N. No. 30/2017 – CT, dt. 11.09.2017 so as to extend due
dt. 30.10.2017 date for filing Form GSTR-2 for the month of July, 2017
6. 57/2017 – CT, Extends the time limit for filing of Form GSTR-2
dt. 15.11.2017
7. 58/2017 – CT, Extends the time limit for filing of Form GSTR-2
dt. 15.11.2017
8. 71/2017 – CT, Extends the time limit for filing of Form GSTR-2
dt. 29.12.2017
9. 72/2017 – CT, Extends the time limit for filing of Form GSTR-2
dt. 29.12.2017
10. 17/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 28.03.2018
11. 18/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 28.03.2018
12. 32/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 10.08.2018
13. 33/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 10.08.2018
14. 43/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 10.09.2018
15. 44/2018 – CT, Extends the time limit for filing of Form GSTR-2
dt. 10.09.2018
16. 11/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 07.03.2019
17. 12/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 07.03.2019
18. 27/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 28.06.2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 37

A. Section 38 - Relevant Rules & Forms

19. 28/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 28.06.2019
20. 45/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 09.10.2019
21. 46/2019 – CT, Extends the time limit for filing of Form GSTR-2
dt. 09.10.2019
22. 27/2020 – CT, Extends the time limit for filing of Form GSTR-2
dt. 23.03.2020
23. 28/2020 – CT, Extends the time limit for filing of Form GSTR-2
dt. 23.03.2020
24. 74/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 for the quarters
dt. 15.10.2020 October, 2020 to December, 2020 and January, 2021 to March, 2021
for registered persons having aggregate turnover of up to 1.5 crore
rupees in the preceding financial year or the current financial year
25. 75/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 by such class of
dt. 15.10.2020 registered persons having aggregate turnover of more than 1.5 crore
rupees in the preceding financial year or the current financial year,
for each of the months from October, 2020 to March, 2021
26. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Form GSTR-
dt. 15.10.2020 2A
27. 82/2020 – CT, CGST (Thirteenth Amendment) Rules, 2020 – Amending Rule 60 and
dt. 10.11.2020 read with inserting Form GSTR-2B
Corrigendum,
dt. 13.11.2020
28. 19/2022 – CT, CGST (Second Amendment) Rules, 2022
dt. 28.09.2022 – Amending Rule 60 w.e.f. 01.10.2022
– Omitted Form GSTR-2 w.e.f. 01.10.2022
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 07/2017 – GST, System based reconciliation of information furnished in Form GSTR-
dt. 01.09.2017 1 and Form GSTR-2 with Form GSTR-3B
2. 15/2017 – GST, Due date for generation of Form GSTR-2A and Form GSTR-1A in
dt. 06.11.2017 accordance with the extension of due date for filing Form GSTR-1
and Form GSTR-2 respectively
F. Instructions
NIL

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S. 39 Central Goods and Services Tax Act, 2017 as on 01 January 2024

39. Furnishing of returns.

1
[(1) Every registered person, other than an Input Service Distributor or a non-resident
taxable person or a person paying tax under the provisions of section 10 or section 51 or
section 52 shall, for every calendar month or part thereof, furnish, a return,
electronically, of inward and outward supplies of goods or services or both, input tax
credit availed, tax payable, tax paid and such other particulars, in such form and manner,
and within such time, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify
certain class of registered persons who shall furnish a return for every quarter or part
thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each
financial year or part thereof, furnish a return, electronically, of turnover in the State or
Union territory, inward supplies of goods or services or both, tax payable, tax paid and
such other particulars in such form and manner, and within such time, as may be
prescribed.]
(3) Every registered person required to deduct tax at source under the provisions of
section 51 shall furnish, in such form and manner as may be prescribed, a return,
electronically, for the month in which such deductions have been made within ten days
after the end of such month.
(4) Every taxable person registered as an Input Service Distributor shall, for every calendar
month or part thereof, furnish, in such form and manner as may be prescribed, a return,
electronically, within thirteen days after the end of such month.

1
Sub. w.e.f. 10.11.2020 (vide Notification No. 81/2020-CT, dt. 10.11.2020) by the Finance (No. 2) Act, 2019 (s.97) dt.
01.08.2019. Formerly, it read as:
―(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person
paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part
thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward
supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as
may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof.‖
(2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish,
in such form and manner as may be prescribed, a return, electronically, of turnover in the State or Union
territory, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the
end of such quarter.
Earlier amendments were carried in sub-section (1) vide the Finance Act, 2018 (s.17) dt. 29.08.2018. However,
effective date has not yet notified. These amendments are now otiose since amendments have been carried vide the
Finance (No. 2) Act, 2019 in this sub-section (1). For the sake of information, these amendments are as under:
―(i) for the words ―in such form and manner as may be prescribed‖, the words ―in such form, manner and within
such time as may be prescribed‖ shall be substituted;
(ii) the words ―on or before the twentieth day of the month succeeding such calendar month or part thereof ‖ shall be
omitted;
(iii) the following proviso shall be inserted, namely:—
Provided that the Government may, on the recommendations of the Council, notify certain classes of registered
persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may
be specified therein.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 39

(5) Every registered non-resident taxable person shall, for every calendar month or part
thereof, furnish, in such form and manner as may be prescribed, a return, electronically,
within 1[thirteen] days after the end of a calendar month or within seven days after the
last day of the period of registration specified under sub-section (1) of section 27,
whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend
the time limit for furnishing the returns under this section for such class of registered
persons as may be specified therein:
Provided that any extension of time limit notified by the Commissioner of State tax or
Union territory tax shall be deemed to be notified by the Commissioner.
2
[(7) Every registered person who is required to furnish a return under sub-section (1), other
than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5),
shall pay to the Government the tax due as per such return not later than the last date on
which he is required to furnish such return:
3
[Provided that every registered person furnishing return under the proviso to sub-
section (1) shall pay to the Government, in such form and manner, and within such time,
as may be prescribed,––
(a) an amount equal to the tax due taking into account inward and outward supplies of
goods or services or both, input tax credit availed, tax payable and such other
particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such
manner and subject to such conditions and restrictions as may be prescribed.]
Provided further that every registered person furnishing return under sub-section (2) shall pay
to the Government the tax due taking into account turnover in the State or Union territory,
inward supplies of goods or services or both, tax payable, and such other particulars
during a quarter, in such form and manner, and within such time, as may be prescribed.]

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.105) dt. 30.03.2022, for the word ―twenty‖.
2
Sub. w.e.f. 10.11.2020 (vide Notification No. 81/2020-CT, dt. 10.11.2020) by the Finance (No. 2) Act, 2019 (s.97) dt.
01.08.2019. Formerly, it read as:
―(7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-
section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last
date on which he is required to furnish such return.‖
Earlier proviso to sub-section (7) was inserted vide the Finance Act, 2018 (s.17) dt. 29.08.2018. However, effective
date has not yet notified. These amendments are now otiose since amendments have been carried vide the Finance
(No. 2) Act, 2019 in this sub-section. For the sake of information, the said proviso read as:
―Provided that the Government may, on the recommendations of the Council, notify certain classes of
registered persons who shall pay to the Government the tax due or part thereof as per the return on or before
the last date on which he is required to furnish such return, subject to such conditions and safeguards as may
be specified therein.‖
3
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.105) dt. 30.03.2022. Formerly, it read as:
―Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the
Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax
credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time,
as may be prescribed:‖.

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S. 39 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(8) Every registered person who is required to furnish a return under sub-section (1) or sub-
section (2) shall furnish a return for every tax period whether or not any supplies of
goods or services or both have been made during such tax period.
1
(9) [Where] any registered person after furnishing a return under sub-section (1) or sub-
section (2) or sub-section (3) or sub-section (4) or sub-section (5) discovers any
omission or incorrect particulars therein, other than as a result of scrutiny, audit,
inspection or enforcement activity by the tax authorities, he shall rectify such omission
or incorrect particulars 2[in the return to be furnished for the month or quarter during
which such omission or incorrect particulars are noticed], subject to payment of interest
under this Act:
Provided that no such rectification of any omission or incorrect particulars shall be
allowed after 3[the thirtieth day of November] following 4[the end of the financial year],
or the actual date of furnishing of relevant annual return, whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for a tax period if the return
for any of the previous tax periods 5[or the details of outward supplies under sub-section
(1) of section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the return, even if he
has not furnished the returns for one or more previous tax periods or has not furnished
the details of outward supplies under sub-section (1) of section 37 for the said tax
period.]
6
[(11) A registered person shall not be allowed to furnish a return for a tax period after the
expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the return for a tax
period, even after the expiry of the said period of three years from the due date of
furnishing the said return.]
1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.105) dt. 30.03.2022, for the words and figures ―Subject to the provisions of sections 37 and 38, if‖.
2
Subs. by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice Notification dt. 29.08.2018. However,
effective date has not been yet notified. After notification, it will read as, ―in such form and manner as may be
prescribed‖.
3
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.105) dt. 30.03.2022, for the words ―the due date for furnishing of return for the month of September or second
quarter‖.
4
Subs. by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice Notification dt. 29.08.2018. However,
effective date has not been yet notified. After notification, it will read as, ―the end of the financial year to which such
details pertain‖.
5
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.105) dt. 30.03.2022, for the words ―has not been furnished by him‖.
6
Ins. sub-section (11) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023
(8 of 2023) (s.143) enacted on 31.03.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 39

A. Section 39 - Relevant Rules & Forms

Rule 26 Method of authentication Nil

Rule 59 Form and manner of furnishing details of outward Forms GSTR-1, GSTR-2A,
supplies GSTR-4, GSTR-4A, GSTR-6,
GSTR-6A
Rule 60 Form and manner of ascertaining details of inward Forms GSTR-2A, GSTR-2B,
supplies GSTR-5, GSTR-6, GSTR-7,
GSTR-8
Rule 61 Form and manner of furnishing of return Forms GSTR-1, GSTR-3B
Rule 61A Manner of opting for furnishing quarterly return GSTR-3B
Rule 62 Form and manner of submission of statement and return Forms GSTR-4, GSTR-4A,
CMP-08
Rule 63 Form and manner of submission of return by non- Form GSTR-5
resident taxable person
Rule 64 Form and manner of submission of return by persons Form GSTR-5A
providing online information and database access or
retrieval services
Rule 65 Form and manner of submission of return by an Input Forms GSTR-6, GSTR-6A
Service Distributor
Rule 66 Form and manner of submission of return by a person Forms GSTR-7, GSTR-7A
required to deduct tax at source
Rule 67A Manner of furnishing of return or details of outward Form GSTR-3B
supplies by short messaging service facility
Rule 88C Manner of dealing with difference in liability reported in Forms GSTR-1, GSTR-3B,
statement of outward supplies and that reported in return DRC-01B, DRC-03
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 39 of the CGST Act, w.e.f. 01.07.2017
2. 62/2019 – CT, dt. 26.11.2019 Notified the transition plan with respect to J&K
reorganization w.e.f. 31.10.2019
3. Finance (No. 2) Act, 2019 (23 of Amending sub-sec (1), (2) and (7) of sec 39 [w.e.f.
2019), dt. 01.08.2019 10.11.2020 vide 81/2020 – CT, dt. 10.11.2020]
4. 03/2020 – CT, dt. 01.01.2020 Amends the N. No. 62/2019-CT dt. 26.11.2019 to amend the
transition plan for the UTs of J&K and Ladakh
5. 81/2020 – CT, dt. 10.11.2020 Notifies amendment carried out in sub-section (1), (2) and
(7) of section 39 vide Finance (No.2) Act, 2019 w.e.f.
10.11.2020

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A. Section 39 - Relevant Rules & Forms

6. 85/2020 – CT, dt. 10.11.2020 Notifies special procedure for making payment of 35% as
tax liability in first two month
7. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021
to 30.05.2021 till 31.05.2021 in exercise of powers under
section 168A of CGST Act
8. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021
to 29.06.2021‖ till 30.06.2021
9. Finance Act, 2022 (No. 6 of Amendment in sec 39 w.e.f. 01.10.2022 [Sec 105 of the
2022), dt. 30.03.2022 read with Finance Act, 2022]
N. No. 18/2022 – CT,
dt. 28.09.2022
10. Finance Act, 2023 (8 of 2023), Amendment in sec 39(11) w.e.f. 01.10.2023 [Sec 143 of the
dt. 31.03.2023 read with N. Finance Act, 2023]
No.28/2023 – CT, dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules
59 to 66
2. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule
61
3. 20/2017 – CT, dt. 08.08.2017 Extends time period for filing of details in Form GSTR-3 for
months of July and August
4. 21/2017 – CT, dt. 08.08.2017 Introduces date for filing of GSTR-3B for months of July
and August
5. 22/2017 – CT, dt. 17.08.2017 CGST (Fifth Amendment) Rules, 2017 – Amending Rule 61
6. 23/2017 – CT, dt. 17.08.2017 Notifies the date and conditions for filing the return in Form
GSTR-3B for the month of July, 2017
7. 24/2017 – CT, dt. 21.08.2017 Further extends the date for filing of return in Form GSTR-
3B for the month of July, 2017
8. 25/2017 – CT, dt. 28.08.2017 Extends time period for filing of details in Form GSTR-5A
for month of July
9. 26/2017 – CT, dt. 28.08.2017 Extends time period for filing of details in Form GSTR-6 for
months of July & August
10. 29/2017 – CT, dt. 05.09.2017 Extends due dates for furnishing details/Returns for the
months of July, 2017 and August, 2017
11. 30/2017 – CT, dt. 11.09.2017 Extends the time limit for filing of Forms GSTR-1, GSTR-2
and GSTR-3

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A. Section 39 - Relevant Rules & Forms

12. 31/2017 – CT, dt. 11.09.2017 Extends the time limit for filing of Form GSTR-6
13. 34/2017 – CT, dt. 15.09.2017 CGST (Seventh Amendment) Rules, 2017 – Amending Form
GSTR-4
14. 35/2017 – CT, dt. 15.09.2017 Extends the last date for filing the return in Form GSTR-3B
for the months of August to December, 2017
15. 41/2017 – CT, dt. 13.10.2017 Extends the time limit for filing of Form GSTR-4
16. 42/2017 – CT, dt. 13.10.2017 Extends the time limit for filing of Form GSTR-5A
17. 43/2017 – CT, dt. 13.10.2017 Extends the time limit for filing of Form GSTR-6
18. 45/2017 – CT, dt. 13.10.2017 CGST (Ninth Amendment) Rules, 2017 – Amending Rule 62,
Forms GSTR-1, GSTR-1A, GSTR-4
19. 54/2017 – CT, dt. 30.10.2017 Amends N. No. 30/2017 – CT, dt. 11.09.2017 so as to extend
the due date for filing Forms GSTR-2 and GSTR-3 for the
month of July, 2017
20. 56/2017 – CT, dt. 15.11.2017 Mandates the furnishing of return in Form GSTR-3B from
Jan. to March, 2018
21. 57/2017 – CT, dt. 15.11.2017 Extends the time limit for filing of Form GSTR-3
22. 58/2017 – CT, dt. 15.11.2017 Extends the time limit for filing of Form GSTR-3
23. 59/2017 – CT, dt. 15.11.2017 Extends the time limit for filing of Form GSTR-4
24. 60/2017 – CT, dt. 15.11.2017 Extends the time limit for furnishing the return in Form
GSTR-5, for the months of July to Oct., 2017
25. 61/2017 – CT, dt. 15.11.2017 Extends the time limit for furnishing the return in Form
GSTR-5A for the months of July to Oct., 2017
26. 62/2017 – CT, dt. 15.11.2017 Extends the time limit for furnishing the return in Form
GSTR-6 for the month of July, 2017
27. 68/2017 – CT, dt. 15.11.2017 Extends the time limit for filing Form GSTR-5
28. 69/2017 – CT, dt. 15.11.2017 Extends the time limit for filing Form GSTR-5A
29. 71/2017 – CT, dt. 29.12.2017 Extends the time limit for filing of Forms GSTR-3
30. 72/2017 – CT, dt. 29.12.2017 Extends the time limit for filing of Forms GSTR-3
31. 02/2018 – CT, dt. 20.01.2018 Extends the last date for filing Form GSTR-3B for
December, 2017 till 22.01.2018
32. 08/2018 – CT, dt. 23.01.2018 Extension of date for filing the return in Form GSTR-6
33. 16/2018 – CT, dt. 23.03.2018 Prescribes the due dates for filing Form GSTR-3B for the
months of April to June, 2018
34. 17/2018 – CT, dt. 28.03.2018 Extends the time limit for filing of Forms GSTR-3

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A. Section 39 - Relevant Rules & Forms

35. 18/2018 – CT, dt. 28.03.2018 Extends the time limit for filing of Forms GSTR-3
36. 19/2018 – CT, dt. 28.03.2018 Extension of date for filing the return in Form GSTR-6
37. 23/2018 – CT, dt. 18.05.2018 Extends the due date for filing Form GSTR-3B for
April 2018 till 22.05.2018
38. 25/2018 – CT, dt. 31.05.2018 Extends the due date for filing of Form GSTR-6 for the
months from July, 2017 till June, 2018
39. 30/2018 – CT, dt. 30.07.2018 Notification issued to extend the due date for filing of Form
GSTR-6
40. 32/2018 – CT, dt. 10.08.2018 Extends the time limit for filing of Forms GSTR-3
41. 33/2018 – CT, dt. 10.08.2018 Extends the time limit for filing of Forms GSTR-3
42. 34/2018 – CT, dt. 10.08.2018 Prescribes the due dates for filing Form GSTR-3B for the
months from July, 2018 to March, 2019
43. 35/2018 – CT, dt. 21.08.2018 Extends the due date for filing of Form GSTR-3B for the
month of July, 2018
44. 36/2018 – CT, dt. 24.08.2018 Extends the due dates for filing Form GSTR-3B for the
months of July, 2018 and August, 2018
45. 45/2018 – CT, dt. 10.09.2018 Extends the due date for filing of Form GSTR - 3B for newly
migrated (obtaining GSTIN vide N. No. 31/2018 – CT, dt.
06.08.2018) taxpayers [Amends N. No. 21/2017 and
56/2017 – CT]
46. 46/2018 – CT, dt. 10.09.2018 Extends the due date for filing of Form GSTR - 3B for newly
migrated (obtaining GSTIN vide N. No. 31/2018 – CT, dt.
06.08.2018) taxpayers [Amends N. No. 35/2017 and
16/2018 – CT]
47. 47/2018 – CT, dt. 10.09.2018 Extends the due date for filing of Form GSTR - 3B for newly
migrated (obtaining GSTIN vide N. No. 31/2018 – CT, dt.
06.08.2018) taxpayers [Amends N. No. 34/2018 – CT]
48. 55/2018 – CT, dt. 21.10.2018 Extends the last date for filing of Form GSTR-3B for the
month of September, 2018 till 25.10.2018 for all taxpayers
49. 62/2018 – CT, dt. 29.11.2018 Extends the last date for filing of Form GSTR-3B for
taxpayers in Srikakulam district of Andhra Pradesh and 11
districts of Tamil Nadu
50. 65/2018 – CT, dt. 29.11.2018 Extends the due date for filing of Form GSTR - 4 for the
quarter July to September, 2018 for taxpayers in Srikakulam
district of Andhra Pradesh
51. 66/2018 – CT, dt. 29.11.2018 Extends the due date for filing of Form GSTR – 7 for the
months of October, 2018 to December, 2018

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A. Section 39 - Relevant Rules & Forms

52. 68/2018 – CT, dt. 31.12.2018 Extends the time limit for furnishing the return in Form
GSTR-3B for the newly migrated taxpayers
53. 69/2018 – CT, dt. 31.12.2018 Extends the time limit for furnishing the return in Form
GSTR-3B for the newly migrated taxpayers
54. 70/2018 – CT, dt. 31.12.2018 Extends the time limit for furnishing the return in Form
GSTR-3B for the newly migrated taxpayers
55. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Form
GSTR-4
56. 07/2019 – CT, dt. 31.01.2019 Extends the due date for furnishing of Form GSTR – 7 for
the months of October, 2018 to December, 2018 till
28.02.2019
57. 08/2019 – CT, dt. 08.02.2019 Extends the due date for furnishing of Form GSTR – 7 for
the month of January, 2019 till 28.02.2019
58. 09/2019 – CT, dt. 20.02.2019 Extends the due date for furnishing Form GSTR-3B for the
month of January, 2019 to 28.02.2019 for registered
persons having principal place of business in the state of
J&K; and 22.02.2019 for the rest of the States
59. 11/2019 – CT, dt. 07.03.2019 Extends the time limit for filing of Form GSTR-3
60. 12/2019 – CT, dt. 07.03.2019 Extends the time limit for filing of Form GSTR-3
61. 13/2019 – CT, dt. 07.03.2019 Prescribes the due dates for furnishing of Form GSTR-3B
for the months of April, May and June, 2019
62. 18/2019 – CT, dt. 10.04.2019 Extends the due date for furnishing of Form GSTR – 7 for
the month of March, 2019 till the 12th day of April, 2019
63. 19/2019 – CT, dt. 22.04.2019 Extends the due date for furnishing of returns in Form
GSTR-3B for the Month of March, 2019 for three days (i.e.
from 20.04.2019 to 23.04.2019)
64. 20/2019 – CT, dt. 23.04.2019 CGST (Third Amendment) Rules, 2019 – Amending Rule 62
and inserting Form GST CMP-08
65. 21/2019 – CT, dt. 23.04.2019 Notifies procedure for quarterly tax payment and annual
filing of return for taxpayers availing the benefit of N. No.
02/2019 – CT (Rate), dt. 07.03.2019
66. 24/2019 – CT, dt. 11.05.2019 Extends the due date for furnishing of returns in Form
GSTR-3B for the month of April, 2019
67. 26/2019 – CT, dt. 28.06.2019 Extends the due date for furnishing of Form GSTR-7 for the
months of October, 2018 to July, 2019 till 31.08.2019
68. 27/2019 – CT, dt. 28.06.2019 Extends the time limit for filing of Form GSTR-3
69. 28/2019 – CT, dt. 28.06.2019 Extends the time limit for filing of Form GSTR-3

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A. Section 39 - Relevant Rules & Forms

70. 29/2019 – CT, dt. 28.06.2019 Extends the due date for furnishing of returns in Form GSTR-
3B for the months from July, 2019 to September, 2019
71. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Amending Form
GSTR-4
72. 34/2019 – CT, dt. 18.07.2019 Extends the last date for furnishing Form GST CMP-08
73. 35/2019 – CT, dt. 29.07.2019 Extends the last date for furnishing Form GST CMP-08 for
the quarter April-June 2019 till 31.08.2019
74. 37/2019 – CT, dt. 21.08.2019 Extends the due date for furnishing of returns in Form
GSTR-3B for the month of July, 2019 to 22 August 2019 (20
Sept. 2019 in certain specified cases)
75. 40/2019 – CT, dt. 31.08.2019 Extends the due date for furnishing of Form GSTR – 7 for
the month of July, 2019
76. 44/2019 – CT, dt. 09.10.2019 Extends the due date for furnishing of returns in Form
GSTR-3B for the months of October, 2019 to March, 2020
77. 45/2019 – CT, dt. 09.10.2019 Extends the time limit for filing of Form GSTR-3
78. 46/2019 – CT, dt. 09.10.2019 Extends the time limit for filing of Form GSTR-3
79. 48/2019-CT, dt. 09.10.2019 Amends N. No. 41/2019-CT, dt. 31.08.2019 – Forms GSTR-
1, GSTR-3B, GSTR-7 – Amending Rules 61 and 66
80. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Amending Rule 61
81. 50/2019 – CT, dt. 24.10.2019 Extends the last date for filing of Form GST CMP-08 for the
quarter July-September 2019 by four days from 18.10.2019
till 22.10.2019
82. 54/2019 – CT, dt. 14.11.2019 Extends the last date for filing of Form GST CMP-08 for the
quarter July-September 2019 by four days from 18.10.2019
till 22.10.2019
83. 60/2019 – CT, dt. 26.11.2019 Extends the due date for furnishing of return in Form GSTR-
3B for registered persons in Jammu and Kashmir for the
months of July, 2019 to September, 2019
84. 61/2019 – CT, dt. 26.11.2019 Extends the due date for furnishing of return in Form GSTR-
3B for registered persons in Jammu and Kashmir for the
month of October, 2019
85. 66/2019 – CT, dt. 12.12.2019 Extends the due date for furnishing of return in Form GSTR-
3B for registered persons in Jammu and Kashmir for the
months of July, 2019 to September, 2019
86. 67/2019 – CT, dt. 12.12.2019 Extends the due date for furnishing of return in Form GSTR-
3B for registered persons in Jammu and Kashmir for the
month of October, 2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 39

A. Section 39 - Relevant Rules & Forms

87. 73/2019 – CT, dt. 23.12.2019 Extends the last date for filing of Form GSTR-3B for the
month of November, 2019 by three days from 20.12.2019 till
23.12.2019
88. 77/2019 – CT, dt. 26.12.2019 Extends the due date for furnishing of return in Form GSTR-
3B for registered persons in Assam, Manipur, Meghalaya or
Tripura for the month of November, 2019
89. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020 – Amending Form
GSTR-3A
90. 07/2020 – CT, dt. 03.02.2020 Notification issued to prescribe due dates for filing of return
in Form GSTR-3B in a staggered manner
91. 10/2020 – CT, dt. 21.03.2020 Provides special procedure for taxpayers in Dadra and
Nagar Haveli and Daman and Diu consequent to merger of
the two UTs
92. 12/2020 – CT, dt. 21.03.2020 Waives off the requirement for furnishing Form GSTR-1 for
2019-20 for taxpayers who could not opt for availing the
option of special composition scheme under N. No. 2/2019-
CT (R)
93. 25/2020 – CT, dt. 23.03.2020 Extends the due date for furnishing Form GSTR-3B for the
months of October, 2019, November, 2019 to February,
2020 for registered persons whose principal place of
business is in the erstwhile State of Jammu and Kashmir on
or before the 24th March, 2020
94. 26/2020 – CT, dt. 23.03.2020 Extends the due date for furnishing Form GSTR-3B of the
said rules for the months of July, 2019 to September, 2019
for registered persons whose principal place of business is
in the erstwhile State of Jammu and Kashmir, shall be
furnished electronically through the common portal, on or
before the 24th March, 2020
95. 29/2020 – CT, dt. 23.03.2020 Prescribes return in Form GSTR-3B of CGST Rules, 2017
along with due dates of furnishing the said form for April,
2020 to September, 2020
96. 34/2020 – CT, dt. 03.04.2020 Extends due date of furnishing Form GST CMP-08 for the
quarter ending March, 2020 till 07.07.2020 and filing Form
GSTR-4 for FY 2020-21 till 15.07.2020
97. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the
period from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
98. 36/2020 – CT, dt. 03.04.2020 Extends due date for furnishing Form GSTR-3B for supply
made in the month of May, 2020
99. 38/2020 – CT, dt. 05.05.2020 CGST (Fifth Amendment) Rules, 2020 – Inserting Rule 67A
w.e.f. 08.06.2020 vide N. No. 44/2020 dt. 08.06.2020

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A. Section 39 - Relevant Rules & Forms

100. 42/2020 – CT, dt. 05.05.2020 Extends the due date for furnishing Form GSTR-3B, Jan-
March, 2020 returns for the taxpayers registered in Jammu
& Kashmir and Ladakh
101. 44/2020 – CT, dt. 08.06.2020 Gives effect to the provisions of Rule 67A for furnishing a
nil return in Form GSTR-3B by SMS
102. 45/2020 – CT, dt. 09.06.2020 Extends the date for transition under GST on account of
merger of erstwhile Union Territories of Daman and Diu &
Dadar and Nagar Haveli.
103. 54/2020 – CT, dt. 24.06.2020 Extends the due date for furnishing Form GSTR-3B for
supply made in the month of August, 2020 for taxpayers with
annual turnover up to Rs. 5 crore
104. 55/2020 – CT, dt. 27.06.2020 Extends the due date of compliance which falls during the
period from ―20.03.2020 to 30.08.2020‖ till 31.08.2020
(Subs. N. No. 35/2020 – CT, dt. 03.04.2020)
105. 58/2020 – CT, dt. 01.07.2020 CGST (Eighth Amendment) Rules, 2020 – Substituting Rule
67A w.e.f. 01.07.2020
106. 59/2020 – CT, dt. 13.07.2020 Extends the due date for filing Form GSTR-4 for financial
year 2019-2020 to 31.08.2020
107. 64/2020 – CT, dt. 31.08.2020 Extends the due date for filing Form GSTR-4 for financial
year 2019-2020 to 31.10.2020
108. 76/2020 – CT, dt. 15.10.2020 Prescribes return in Form GSTR-3B of CGST Rules, 2017
along with due dates of furnishing the said form for
October, 2020 to March, 2021 [Rescinded vide 86/2020 –
CT, dt. 10.11.2020]
109. 79/2020 – CT, dt. 15.10.2020 CGST (Twelfth Amendment) Rules, 2020 – Amending Rule
67A and Forms GSTR-1, GSTR-2A, GSTR-5, GSTR-5A
110. 82/2020 – CT, dt. 10.11.2020 CGST (Thirteenth Amendment) Rules, 2020 – Amending
Rules 59, 60, 61, 62, inserting Rule 61A and amending
Forms GSTR-1, inserting Form GSTR-2B
111. 84/2020 – CT, dt. 10.11.2020 Notifies class of persons under proviso to section 39(1)
112. 86/2020 – CT, dt. 10.11.2020 Rescinds Notification 76/2020 – CT, dt. 15.08.2020
read with Corrigendum, dt.
13.11.2020
113. 10/2021 – CT, dt. 01.05.2021 Extends the due date for filing Form GSTR-4 for financial
year 2020-21 to 31.05.2021
114. 25/2021 – CT, dt. 01.06.2021 Extends the due date for filing Form GSTR-4 for financial
year 2020-21 to 31.07.2021

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A. Section 39 - Relevant Rules & Forms

115. 32/2021 – CT, dt. 29.08.2021 CGST (Seventh Amendment) Rules, 2021 – Amending Rule 26
116. 05/2022 – CT, dt. 17.05.2022 Extends the due date of filing Form GSTR-3B for the month
of April, 2022
117. 06/2022 – CT, dt. 17.05.2022 Extends the due date of payment of tax, in Form GST PMT-
06, for the month of April, 2022 by taxpayers who are under
QRMP scheme
118. 11/2022 – CT, dt. 05.07.2022 Extends the due date of furnishing Form GST CMP-08 for
the quarter ending June, 2022 till 31.07.2022
119. 14/2022 – CT, dt. 05.07.2022 CGST (First Amendment) Rules, 2022 – Amending Form
GSTR-3B w.e.f. 05.07.2022
120. 19/2022 – CT, dt. 28.09.2022 CGST (Second Amendment) Rules, 2022 – Amending Rule
60 and omitted Forms GSTR-1A, GSTR-2 and GSTR-3
w.e.f. 01.10.2022
121. 21/2022 – CT, dt. 21.10.2022 Extends the due date of filing Form GSTR-3B for the month
of September, 2022
122. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022 – Inserting Rule 88C
w.e.f. 26.12.2022
123. 12/2023 – CT, dt. 24.05.2023 Extends the due date for furnishing Form GSTR-3B for
April, 2023 for registered persons whose principal place of
business is in the State of Manipur
124. 13/2023 – CT, dt. 24.05.2023 Extends the due date for furnishing Form GSTR-7 for April,
2023 for registered persons whose principal place of
business is in the State of Manipur
125. 15/2023 – CT, dt. 19.06.2023 Extends the due date for furnishing Form GSTR-3B for April
and May, 2023 for registered persons whose principal place
of business is in the State of Manipur
126. 16/2023 – CT, dt. 19.06.2023 Extends the due date for furnishing Form GSTR-7 for April
and May, 2023 for registered persons whose principal place
of business is in the State of Manipur
127. 17/2023 – CT, dt. 27.06.2023 Extension of due date for filing of return in Form GSTR-3B
for the month of May 2023 for the persons registered in the
districts of Kutch, Jamnagar, Morbi, Patan and
Banaskantha in the state of Gujarat upto 30th June 2023
128. 19/2023 – CT, dt. 17.07.2023 Extends the due date for furnishing Form GSTR-3B for
April, May and June, 2023 for registered persons whose
principal place of business is in the State of Manipur
129. 20/2023 – CT, dt. 17.07.2023 Extends the due date for furnishing Form GSTR-3B for
quarter ending June, 2023 for registered persons whose
principal place of business is in the State of Manipur

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A. Section 39 - Relevant Rules & Forms

130. 21/2023 – CT, dt. 17.07.2023 Extends the due date for furnishing Form GSTR-7 for April,
May and June, 2023 for registered persons whose principal
place of business is in the State of Manipur
131. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023 – Amending Rules
64 and Form GSTR-5A w.e.f. 04.08.2023
132. 42/2023 – CT, dt. 25.08.2023 Extends the due date for furnishing Form GSTR-3B for
April, May, June and July, 2023 for registered persons
whose principal place of business is in the State of Manipur
133. 43/2023 – CT, dt. 25.08.2023 Extends the due date for furnishing Form GSTR-3B for
quarter ending June, 2023 for registered persons whose
principal place of business is in the State of Manipur
134. 44/2023 – CT, dt. 25.08.2023 Extends the due date for furnishing Form GSTR-7 for April,
May, June and July, 2023 for registered persons whose
principal place of business is in the State of Manipur
135. 51/2023 – CT, dt. 29.09.2023 CGST (Third Amendment) Rules, 2023 – Amending Rule 64
and Form GSTR-5A w.e.f. 01.10.2023
136. 55/2023 – CT, dt. 20.12.2023 Extension of due date for filing of return in Form GSTR-3B
for the month of November, 2023 for the persons registered
in certain districts of Tamil Nadu
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 07/2017 – GST, dt. 01.09.2017 System based reconciliation of information furnished in
Form GSTR-1 and Form GSTR-2 with Form GSTR-3B
2. 26/2017 – GST, dt. 29.12.2017 Filing of returns under GST
3. 45/2018 – GST, dt. 30.05.2018 Clarification on refund related issues
4. 89/2019 – GST, dt. 18.02.2019 Clarification regarding situations of mentioning details of
inter-State supplies made to unregistered persons in Table
3.2 of Form GSTR-3B and Table 7B of Form GSTR-1
5. 129/2019 – GST, dt. 24.12.2019 Standard Operating Procedure to be followed in case of
non-filers of returns
6. 134/2020 – GST, dt. 23.03.2020 Clarifies issues in respect of issues under GST law for
companies under Insolvency and Bankruptcy Code, 2016
7. 136/2020 – GST, dt. 03.04.2020 Clarification in respect of various measures announced by
the Government for providing relief to the taxpayers in view
of spread of Novel Corona Virus (COVID-19)

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A. Section 39 - Relevant Rules & Forms

8. 143/2020 – GST, dt. 10.11.2020 Quarterly Return Monthly Payment Scheme

9. 170/02/2022-GST, Mandatory furnishing of correct and proper information of
dt. 06.07.2022 inter-State supplies and amount of ineligible/blocked Input
Tax Credit and reversal thereof in return in Form GSTR-3B
and statement in Form GSTR-1
F. Instructions
NIL

40. First return.

Every registered person who has made outward supplies in the period between the date on
which he became liable to registration till the date on which registration has been granted shall
declare the same in the first return furnished by him after grant of registration.
A. Section 40 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 40 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 11/2020 – CT, Provides special procedure for corporate debtors undergoing the
dt. 21.03.2020 corporate insolvency resolution process under the Insolvency and
Bankruptcy Code, 2016
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 39/2020 – CT, Makes amendments in N. No. 11/2020 – CT, dt. 21.03.2020
dt. 05.05.2020 regarding special procedure for corporate debtors undergoing the
corporate insolvency resolution process under the Insolvency and
Bankruptcy Code, 2016
5. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 –
CT, dt. 03.04.2020)
6. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
7. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

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S. 40 Central Goods and Services Tax Act, 2017 as on 01 January 2024

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 134/2020 – GST, Clarifies issues in respect of issues under GST law for companies
dt. 23.03.2020 under Insolvency and Bankruptcy Code, 2016
F. Instructions
NIL
1
[41. Availment of Input tax credit
(1) Every registered person shall, subject to such conditions and restrictions as may be
prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his
return and such amount shall be credited to his electronic credit ledger.
(2) The credit of input tax availed by a registered person under sub-section (1) in respect of
such supplies of goods or services or both, the tax payable whereon has not been paid by
the supplier, shall be reversed along with applicable interest, by the said person in such
manner as may be prescribed:
Provided that where the said supplier makes payment of the tax payable in respect of the
aforesaid supplies, the said registered person may re-avail the amount of credit reversed
by him in such manner as may be prescribed.]
A. Section 41 - Relevant Rules & Forms
Rule 69 Matching of claim of input tax credit [Omitted w.e.f. 01.10.2022] Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 41 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.106) dt. 30.03.2022. Formerly, it read as:
―41. Claim of input tax credit and provisional acceptance thereof.
(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to
take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a
provisional basis to his electronic credit ledger.
(2) The credit referred to in sub-section (1) shall be utilised only for payment of self- assessed output tax as per
the return referred to in the said sub-section.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 40

A. Section 41 - Relevant Rules & Forms

2. Finance Act, 2022 (No. 6 Amendment in sec 41 w.e.f. 01.10.2022 [Sec 106 of the Finance
of 2022), dt. 30.03.2022 Act, 2022]
read with N. No. 18/2022
– CT, dt. 28.09.2022
C. Rule related Notifications
1. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Omitted Rule 69 w.e.f.
dt. 28.09.2022 01.10.2022
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[42. ***]

1
Omtd. Sec. 42 w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6
of 2022) (s.107) dt. 30.03.2022. Formerly, it read as:
“42. Matching, reversal and reclaim of input tax credit.
(1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as
the ―recipient‖) for a tax period shall, in such manner and within such time as may be prescribed, be
matched––
(a) with the corresponding details of outward supply furnished by the corresponding registered person
(hereafter in this section referred to as the ―supplier‖) in his valid return for the same tax period or any
preceding tax period;
(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 (51 of
1975) in respect of goods imported by him; and
(c) for duplication of claims of input tax credit.
(2) The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with
the details of corresponding outward supply or with the integrated goods and services tax paid under
section 3 of the Customs Tariff Act, 1975 (51 of 1975) in respect of goods imported by him shall be finally
accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient.
(3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax
declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid
returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.
(4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may
be prescribed.
(5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not
rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be
added to the output tax liability of the recipient, in such manner as may be prescribed, in his return for the
month succeeding the month in which the discrepancy is communicated.
(6) The amount claimed as input tax credit that is found to be in excess on account of duplication of claims shall
be added to the output tax liability of the recipient in his return for the month in which the duplication is
communicated.
Cont…

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S. 40 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[43. ***]

Cont…
(7) The recipient shall be eligible to reduce, from his output tax liability, the amount added under sub-
section (5), if the supplier declares the details of the invoice or debit note in his valid return within the time
specified in sub-section (9) of section 39.
(8) A recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6),
shall be liable to pay interest at the rate specified under sub-section (1) of section 50 on the amount so added
from the date of availing of credit till the corresponding additions are made under the said sub-sections.
(9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-
section (8) shall be refunded to the recipient by crediting the amount in the corresponding head of his
electronic cash ledger in such manner as may be prescribed:
Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by
the supplier.
(10) The amount reduced from the output tax liability in contravention of the provisions of sub-section (7) shall
be added to the output tax liability of the recipient in his return for the month in which such contravention
takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in
sub-section (3) of section 50.‖.
1
Omtd. Sec. 43 w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6
of 2022) (s.107) dt. 30.03.2022. Formerly, it read as:
“43. Matching, reversal and reclaim of reduction in output tax liability.
(1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in this
section referred to as the ―supplier‖) for a tax period shall, in such manner and within such time as may be
prescribed, be matched––
(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered
person (hereafter in this section referred to as the ―recipient‖) in his valid return for the same tax
period or any subsequent tax period; and
(b) for duplication of claims for reduction in output tax liability.
(2) The claim for reduction in output tax liability by the supplier that matches with the corresponding reduction
in the claim for input tax credit by the recipient shall be finally accepted and communicated, in such manner
as may be prescribed, to the supplier.
(3) Where the reduction of output tax liability in respect of outward supplies exceeds the corresponding
reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in
his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be
prescribed.
(4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such
manner as may be prescribed.
(5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not
rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be
added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the
month succeeding the month in which the discrepancy is communicated.
(6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of
claims shall be added to the output tax liability of the supplier in his return for the month in which such
duplication is communicated.
(7) The supplier shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5)
if the recipient declares the details of the credit note in his valid return within the time specified in sub-
section (9) of section 39.
(8) A supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6),
shall be liable to pay interest at the rate specified under sub-section (1) of section 50 in respect of the amount
so added from the date of such claim for reduction in the output tax liability till the corresponding additions
are made under the said sub-sections.
(9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-
section (8) shall be refunded to the supplier by crediting the amount in the corresponding head of his
electronic cash ledger in such manner as may be prescribed:
Cont…

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 40

1
[43A. ***]

Cont…
Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by
the recipient.
(10) The amount reduced from output tax liability in contravention of the provisions of sub-section (7) shall be
added to the output tax liability of the supplier in his return for the month in which such contravention takes
place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub-
section (3) of section 50.‖
1
Omtd. Sec. 43A w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No.
6 of 2022) (s.107) dt. 30.03.2022. Earlier ins. by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice
Notification dt. 29.08.2018 (however, effective date was not notified). Formerly, it read as:
“43A. Procedure for furnishing return and availing input tax credit.
(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every
registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or
delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of
input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the
purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section
(3) shall be such as may be prescribed and such procedure may include the maximum amount of the input
tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the
basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier
under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input
tax credit availed, as the case may be, in relation to outward supplies for which the details have been
furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and
such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not
exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of
which can be furnished under sub-section (3) by a registered person,—
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has continued for more than two months
from the due date of payment of such defaulted amount,
shall be such as may be prescribed.‖.

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S. 44 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[44. Annual return.
2
[(1)] Every registered person, other than an Input Service Distributor, a person paying tax
under section 51 or section 52, a casual taxable person and a non-resident taxable person
shall furnish an annual return which may include a self-certified reconciliation
statement, reconciling the value of supplies declared in the return furnished for the
financial year, with the audited annual financial statement for every financial year
electronically, within such time and in such form and in such manner as may be
prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, exempt any class of registered persons from filing annual return under this
section:
Provided further that nothing contained in this section shall apply to any department of
the Central Government or a State Government or a local authority, whose books of
account are subject to audit by the Comptroller and Auditor-General of India or an
auditor appointed for auditing the accounts of local authorities under any law for the
time being in force.]

1
Subs. w.e.f. 01.08.2021 by the Finance Act, 2021 (No. 13 of 2021) (s.111) dated 28.03.2021; read with Notification
No. 29/2021-CT, dated 30.07.2021. Formerly, it read as:
“44. Annual return.
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every
financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of
December following the end of such financial year.
*1[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded
in writing, by notification, extend the time limit for furnishing the annual return for such class of registered
persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the
Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.]
(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-
section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy
of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the
return furnished for the financial year with the audited annual financial statement, and such other particulars as
may be prescribed.
*2[Explanation- For the purposes of this section, it is hereby declared that the annual return for the period from
the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the *3{31st August 2019}.]
*1 Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019
(s.98) dt. 01.08.2019.
*2 Ins. vide CGST (Removal of Difficulties) Order, 2018, S.O. 6109(E) dt. 11.12.2018.
*3 Subs. for the words ―30th June, 2019‖ vide CGST (Sixth Removal of Difficulties) Order, 2019 dt. 28.06.2019.
Earlier, subs. for the words ―31st March, 2019‖ vide CGST (Third Removal of Difficulties) Order, 2018 dt.
31.12.2018.
2
Ins. (Re-numbered) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023
(8 of 2023) (s.144) enacted on 31.03.2023. [i.e., it will become sub-section (1)].

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 44

1
[(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for
a financial year after the expiry of a period of three years from the due date of furnishing the
said annual return:
Provided that the Government may, on the recommendations of the Council, by notification,
and subject to such conditions and restrictions as may be specified therein, allow a registered
person or a class of registered persons to furnish an annual return for a financial year under
sub-section (1), even after the expiry of the said period of three years from the due date of
furnishing the said annual return.]
A. Section 44 - Relevant Rules & Forms
Rule 80 Annual return Forms GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 44 of CGST Act, w.e.f. 01.07.2017
2. Finance (No. 2) Act, 2019 (23 of Amendment in sec 44(1) w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with N.
No. 01/2020 – CT, dt. 01.01.2020
3. 47/2019 – CT, dt. 09.10.2019 Makes filing of annual return under sec 44 (1) of CGST Act
for F.Y. 2017-18 and 2018-19 optional for small tax-payers
whose aggregate turnover is less than Rs 2 crores and who
have not filed the said return before the due date
4. 09/2020 – CT, dt. 16.03.2020 Exempts foreign airlines from furnishing reconciliation
Statement in Form GSTR-9C
5. 77/2020 – CT, dt. 15.10.2020 Makes filing of annual return under section 44(1) of CGST
Act for F.Y. 2019-20 optional for small taxpayers whose
aggregate turnover is less than Rs 2 crores and who have not
filed the said return before the due date
6. Finance Act, 2021 (Act No. 13 of Substitutes sec 44 of the CGST Act - w.e.f. 01.08.2021
2021), dt. 28.03.2021 read with N.
No. 29/2021 – CT, dt. 30.07.2021
7. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under
section 168A of CGST Act
8. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021
to 29.06.2021‖ till 30.06.2021
9. 31/2021 – CT dt. 30.07.2021 Exempts taxpayers having AATO upto Rs. 2 crores from the
requirement of furnishing annual return for FY 2020-21

1
Ins. sub-section (2) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8
of 2023) (s.144) enacted on 31.03.2023.

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S. 44 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 44 - Relevant Rules & Forms

10. 10/2022 – CT, dt. 05.07.2022 Exempts taxpayers having AATO upto Rs. 2 crores from
the requirement of furnishing annual return for FY
2021-22
11. 07/2023 – CT, dt. 31.03.2023 Rationalisation of late fee for Form GSTR-9 and Amnesty
to non-filer of Form GSTR-9
12. 25/2023 – CT, dt. 17.07.2023 Extends amnesty for GSTR-9 non-filers
13. Finance Act, 2023 (8 of 2023), dt. Amendment in sec 44 w.e.f. 01.10.2023 [Sec 144 of the
31.03.2023 read with N. Finance Act, 2023]
No.28/2023 – CT, dt. 31.07.2023
14. 32/2023 – CT, dt. 31.07.2023 Exempts the registered person whose aggregate turnover
in the financial year 2022-23 is up to two crore rupees,
from filing annual return for the said financial year
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting R. 80
2. 39/2018 – CT, dt. 04.09.2018 CGST (Eighth Amendment) Rules, 2018 – Inserting Forms
GSTR-09 and GSTR-9A
3. 49/2018 – CT, dt. 13.09.2018 CGST (Tenth Amendment) Rules, 2018 – Inserting Form
GSTR-9C
4. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018 – Amending
Forms GSTR-09, GSTR-9A and GSTR-9C
5. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rule 80
6. 30/2019 – CT, dt. 28.06.2019 Provides exemption from furnishing of Annual
Return/Reconciliation Statement for suppliers of Online
Information Database Access and Retrieval Services
(―OIDAR services‖) – Amending Rule 80
7. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Amending Form
GSTR-9
8. 56/2019 – CT, dt. 14.11.2019 CGST (Seventh Amendment) Rules, 2019 – [Primarily
related to Simplification of Annual Return/ Reconciliation
Statement] – Amending Forms GSTR-9, GSTR-9C
9. 06/2020 – CT, dt. 03.02.2020 and Extends the last date for furnishing of annual
Corrigendum dt. 04.02.2020 return/reconciliation statement in Form GSTR-9/Form
GSTR-9C for the period from 01.07.2017 to 31.03.2018
10. 15/2020 – CT, dt. 23.03.2020 Extends the time limit for furnishing of the annual return
specified under section 44 of CGST Act, 2017 for the
financial year 2018-2019 till 30.06.2020
11. 16/2020 – CT, dt. 23.03.2020 CGST (Third Amendment) Rules, 2020–Amending Rule 80

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 44

A. Section 44 - Relevant Rules & Forms

12. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the
period from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
13. 41/2020 – CT, dt. 05.05.2020 Extends the due date for furnishing of Form GSTR 9/9C
for FY 2018-19 till 30th September, 2020
14. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the
period from ―20.03.2020 to 30.08.2020‖ till 31.08.2020
(Subs. N. No. 35/2020 – CT, dt. 03.04.2020)
15. 69/2020 – CT, dt. 30.09.2020 Amends N. No. 41/2020-CT dt. 05.05.2020 to extend due
date of return under Section 44 till 31.10.2020
16. 79/2020 – CT, dt. 15.10.2020 CGST (Twelfth Amendment) Rules, 2020 – Amending
Rules 80 and Forms GSTR-9, GSTR-9C
17. 80/2020 – CT, dt. 28.10.2020 Amends N. No. 41/2020 – CT dt. 05.05.2020 to extend due
date of return under Section 44 till 31.12.2020
18. 95/2020 – CT, dt. 30.12.2020 Extends the time limit for furnishing of the annual return
specified under section 44 of CGST Act, 2017 for the
financial year 2019-20 till 28.02.2021
19. 04/2021 – CT dt. 28.02.2021 Extends the time limit for furnishing of the annual return
specified under section 44 of CGST Act, 2017 for the
financial year 2019-20 till 31.03.2021
20. 30/2021 – CT dt. 30.07.2021 CGST (Sixth Amendment) Rules, 2021 – Amending Rule
80 and Form GSTR-9 and GSTR-9C w.e.f. 01.08.2021
21. 40/2021 – CT, dt. 29.12.2021 CGST (Tenth Amendment) Rules, 2021 – Amending Rule
80 w.e.f. 29.12.2021
22. 14/2022 – CT, dt. 05.07.2022 CGST (First Amendment) Rules, 2022 – Amending Forms
GSTR-9 and GSTR-9C w.e.f. 05.07.2022
23. 22/2022 – CT, dt. 15.11.2022 CGST (Third Amendment) Rules, 2022 – Amending Form
GSTR-9 w.e.f. 15.11.2022
24. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023 – Amending
Form GSTR-9 and Form GSTR-9C w.e.f. 04.08.2023
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-1/2018 – GST, Removal of difficulty order regarding extension of due
dt. 11.12.2018 date for filing of Annual return (in Forms GSTR-9, GSTR-
9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
2. ROD-3/2018 – GST, Amends Removal of Difficulty Order No. 1/2018 dated
dt. 31.12.2018 11.12.2018 so as to extend the due date for furnishing of
annual returns in Form GSTR-9, Form GSTR-9A and
reconciliation statement in Form GSTR-9C for the FY
2017-2018 till 30.06.2019

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A. Section 44 - Relevant Rules & Forms

3. ROD-6/2019 – GST, Extends the due date for filing of Annual return/
dt. 28.06.2019 Reconciliation Statement for the Financial year 2017-18
in Forms GSTR-9, GSTR-9A and GSTR-9C to 31.08.2019
4. ROD-7/2019 – GST, Extends the due date for filing of Annual return/
dt. 26.08.2019 Reconciliation Statement for the Financial year 2017-18
in Forms GSTR-9, GSTR-9A and GSTR-9C to 30.11.2019
5. ROD-8/2019 – GST, Extends the last date for furnishing of annual
dt. 14.11.2019 return/reconciliation statement in Form GSTR-9/Form
GSTR-9C for FY 2017-18 till 31st December, 2019 and for
FY 2018-19 till 31st March, 2020
6. ROD-10/2019 – GST, Extends the last date for furnishing of annual
dt. 26.12.2019 return/reconciliation statement in Form GSTR-9/Form
GSTR-9C for FY 2017-18 till 31.01.2020
E. Circulars
S.No. Circular/Date Contents
1. 124/2019 – GST, dt. 18.11.2019 Clarifies optional filing of annual return under N. No.
47/2019 – CT, dt. 9.10.2019
2. 129/2019 – GST, dt. 24.12.2019 Standard Operating Procedure to be followed in case of
non-filers of returns
F. Instructions
NIL

45. Final return.

Every registered person who is required to furnish a return under sub-section (1) of section 39
and whose registration has been cancelled shall furnish a final return within three months of
the date of cancellation or date of order of cancellation, whichever is later, in such form and
manner as may be prescribed.
A. Section 45 - Relevant Rules & Forms
Rule 81 Final return Form GSTR-10
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 45 of the CGST Act, w.e.f. 01.07.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 46

C. Rule related Notifications

1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rule 81
2. 21/2018 – CT, dt. 18.04.2018 CGST (Fourth Amendment) Rules, 2018 – Amending Form
GSTR-10
3. 58/2018 – CT, dt. 26.10.2018 Provides for the taxpayers whose registration has been
cancelled on or before the 30.09.2018, time to furnish final
return in Form GSTR-10 till 31.12.2018
4. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No.
35/2020 – CT, dt. 03.04.2020)
6. 68/2020 – CT, dt. 21.09.2020 Grants waiver / reduction in late fee for not furnishing Form
read with Corrigendum, GSTR-10, subject to the condition that the returns are filled
dt. 22.09.2020 between 22.09.2020 to 31.12.2020
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 69/2018 – GST, dt. 26.10.2018 Circular on Standard Operating Procedure for Processing of
Applications for Cancellation of Registration submitted in
Form GST REG-16
2. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
3. 129/2019 – GST, Standard Operating Procedure to be followed in case of non-
dt. 24.12.2019 filers of returns
F. Instructions
NIL

46. Notice to return defaulters.

Where a registered person fails to furnish a return under section 39 or section 44 or section 45,
a notice shall be issued requiring him to furnish such return within fifteen days in such form
and manner as may be prescribed.
A. Section 46 - Relevant Rules & Forms
Rule 68 Notice to non-filers of returns Form GSTR-3A

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Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 46 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 46 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 68
dt. 28.06.2017
2. 02/2020 – CT, CGST (Amendment) Rules, 2020 – Amending Form GSTR-3A
dt. 01.01.2020
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 –
CT, dt. 03.04.2020)
5. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Form GSTR-3A
dt. 04.08.2023 w.e.f. 04.08.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 69/2018 – GST, Circular on Standard Operating Procedure for Processing of
dt. 26.10.2018 Applications for Cancellation of Registration submitted in Form GST
REG-16
2. 129/2019 – GST, Standard Operating Procedure to be followed in case of non-filers of
dt. 24.12.2019 returns
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 47

47. Levy of late fee.

(1) Any registered person who fails to furnish the details of outward 1[***] supplies required
under section 37 2[***] or returns required under section 39 or section 45 3[or section 52]
by the due date shall pay a late fee of one hundred rupees for every day during which such
failure continues subject to a maximum amount of five thousand rupees.
(2) Any registered person who fails to furnish the return required under section 44 by the
due date shall be liable to pay a late fee of one hundred rupees for every day during
which such failure continues subject to a maximum of an amount calculated at a quarter
per cent. of his turnover in the State or Union territory.
A. Section 47 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 47 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 28/2017 – CT, Waives the late fee for late filing of Form GSTR-3B, for the month of
dt. 01.09.2017 July 2017
3. 50/2017 – CT, Waives late fee payable for delayed filing of Form GSTR-3B for Aug.
dt. 24.10.2017 & Sept. 2017
4. 64/2017 – CT, Limits the maximum late fee payable for delayed filing of return in
dt. 15.11.2017 Form GSTR-3B from Oct., 2017 onwards
5. 73/2017 – CT, Waives the late fee payable for failure to furnish the return in Form
dt. 29.12.2017 GSTR-4
6. 04/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-1
dt. 23.01.2018
7. 05/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-5
dt. 23.01.2018
8. 06/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-5A
dt. 23.01.2018 and
Corrigendum
dt. 01.02.2018
9. 07/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-6
dt. 23.01.2018

1
Omtd. the words ―or inward‖ w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance
Act, 2022 (No. 6 of 2022) (s.108) dt. 30.03.2022.
2
Omtd. the words and figures ―or section 38‖ w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by
the Finance Act, 2022 (No. 6 of 2022) (s.108) dt. 30.03.2022.
3
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.108) dt. 30.03.2022.

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A. Section 47 - Relevant Rules & Forms

10. 13/2018 – CT, Rescinding N. No. 06/2018 – CT, dt. 23.01.2018 in respect of Form
dt. 07.03.2018 GSTR-5A regarding reduction of late fee
11. 22/2018 – CT, Waives the late fee for Form GSTR-3B from Oct., 2017 to April 2018
dt. 14.05.2018 under certain circumstances
12. 41/2018 – CT, Waives the late fee paid for specified classes of taxpayers for Form
dt. 04.09.2018 GSTR-3B, Form GSTR-4 and Form GSTR-6 for specified tax periods
13. 75/2018 – CT, Waives the amount of late fees leviable on account of delayed
dt. 31.12.2018 furnishing of Form GSTR-1 for the period July, 2017 to September,
2018 in specified cases
14. 76/2018 – CT, Specifies the late fee payable for delayed filing of Form GSTR-3B and
dt. 31.12.2018 fully waive the amount of late fees leviable on account of delayed
furnishing of Form GSTR-3B for the period July, 2017 to September,
2018 in specified cases
15. 77/2018 – CT, Waives the amount of late fees leviable on account of delayed
dt. 31.12.2018 furnishing of Form GSTR-4 for the period July, 2017 to September,
2018
16. 41/2019 – CT, Waives the late fees in certain specified cases for the month of July,
dt. 31.08.2019 2019 for Form GSTR-1 and GSTR-6 provided the said returns are
furnished by 20.09.2019
17. 74/2019 – CT, Waives late fees for non-filing of Form GSTR-1 from July, 2017 to
dt. 26.12.2019 November, 2019
18. 32/2020 – CT, Provides relief by conditional waiver of late fee for delay in furnishing
dt. 03.04.2020 returns in Form GSTR-3B for tax periods of February, 2020 to April,
2020
19. 33/2020 – CT, Provides relief by conditional waiver of late fee for delay in furnishing
dt. 03.04.2020 outward statement in Form GSTR-1 for tax periods of February, 2020
to April, 2020
20. 52/2020 – CT, Provides one time amnesty by lowering/waiving of late fees for non
dt. 24.06.2020 furnishing of Form GSTR-3B from July, 2017 to January, 2020 and
also seeks to provide relief by conditional waiver of late fee for delay
in furnishing returns in Form GSTR-3B for tax periods of February,
2020 to July, 2020
21. 53/2020 – CT, Provides relief by waiver of late fee for delay in furnishing outward
dt. 24.06.2020 statement in Form GSTR-1 for tax periods for months from March,
2020 to June, 2020 for monthly filers and for quarters from January,
2020 to June, 2020 for quarterly filers
22. 57/2020 – CT, Provides relief by conditional waiver of late fee for delay in furnishing
dt. 30.06.2020 returns in Form GSTR-3B for tax periods of Feb., 2020 to July, 2020

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 47

A. Section 47 - Relevant Rules & Forms

23. 67/2020 – CT, Grants waiver / reduction in late fee for not furnishing Form GSTR-4
dt. 21.09.2020 read for 2017-18 and 2018-19, subject to the condition that the returns are
with Corrigendum, filled between 22.09.2020 to 31.10.2020
dt. 22.09.2020
24. 68/2020 – CT, Grants waiver / reduction in late fee for not furnishing Form GSTR-
dt. 21.09.2020 read 10, subject to the condition that the returns are filled between
with Corrigendum, 22.09.2020 to 31.12.2020
dt. 22.09.2020
25. 93/2020 – CT, Waives late fee for Form GSTR-4 filing in UT of Ladakh for Financial
dt. 22.12.2020 year 2019-20
26. 09/2021 – CT, Amends N. No. 76/2018 – CT in order to provide waiver of late fees
dt. 01.05.2021 for specified taxpayers and specified tax periods
27. 19/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-3B;
dt. 01.06.2021 and to provide conditional waiver of late fee for delay in filing Form
GSTR-3B from July, 2017 to April, 2021; and to provide waiver of
late fees for late filing of return in Form GSTR-3B for specified
taxpayers and specified tax periods
28. 20/2021 – CT, Rationalizes late fee for delay in furnishing of the statement of
dt. 01.06.2021 outward supplies in Form GSTR-1
29. 21/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-4
dt. 01.06.2021
30. 22/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-7
dt. 01.06.2021
31 33/2021 – CT, Extends Form GSTR-3B late fee Amnesty Scheme from 31.08.2021
dt. 29.08.2021 upto 30.11.2021
32. Finance Act, 2022 Amendment in sec 47 w.e.f. 01.10.2022 [Sec 108 of the Finance Act,
(No. 6 of 2022), 2022]
dt. 30.03.2022 read
with N. No. 18/2022 –
CT, dt. 28.09.2022
33. 07/2022 – CT, Waives off late fee under section 47 for the period from 01.05.2022 till
dt. 26.05.2022 30.06.2022 for delay in filing Form GSTR-4 for FY 2021-22
34. 12/2022 – CT, Extends the waiver of late fee for delay in filing of Form GSTR-4 for
dt. 05.07.2022 FY 2021-22
35. 02/2023 – CT, Amnesty to non-filer of Form GSTR-4 return
dt. 31.03.2023
36. 08/2023 – CT, Amnesty to non-filer of Form GSTR-10
dt. 31.03.2023

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A. Section 47 - Relevant Rules & Forms

37. 22/2023 – CT, Extends amnesty for GSTR-4 non-filers
dt. 17.07.2023
38. 26/2023 – CT, Extends amnesty for GSTR-10 non-filers
dt. 17.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
2. 141/2020 – GST, Clarification in respect of various measures announced by the
dt. 24.06.2020 Government for providing relief to the taxpayers in view of spread
COVID-19
F. Instructions
NIL

48. Goods and Services Tax practitioners.

(1) The manner of approval of goods and services tax practitioners, their eligibility
conditions, duties and obligations, manner of removal and other conditions relevant for
their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to
furnish the details of outward supplies under section 37 1[***] and the return under
section 39 or section 44 or section 45 2[and to perform such other functions] in such
manner as may be prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness
of any particulars furnished in the return or other details filed by the goods and services
tax practitioners shall continue to rest with the registered person on whose behalf such
return and details are furnished.

1
Omtd. the words and figures ―, the details of inward supplies under section 38‖ w.e.f. 01.10.2022 (vide Notification
No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.109) dt. 30.03.2022.
2
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 47

A. Section 48 - Relevant Rules & Forms

Rule 83 Provisions relating to a goods and services tax Forms GST PCT-01, PCT-02,
practitioner PCT-03, PCT-04, PCT-05
Rule 83A Examination of Goods and Services Tax Practitioners Form GST PCT-01
Rule 83B Surrender of enrolment of goods and services tax Forms PCT-06, PCT-07 (Not
practitioner - Effective date not yet notified yet notified)
Rule 84 Conditions for purposes of appearance Form GST PCT-05
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 48 of the CGST Act, w.e.f. 01.07.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 48(2) w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance Act, 2022 (No. 6 of Amendment in sec 48 w.e.f. 01.10.2022 [Sec 109 of the
2022), dt. 30.03.2022 read Finance Act, 2022]
with N. No. 18/2022 – CT,
dt. 28.09.2022
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules 83
and 84
2. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule 83
3. 24/2018 – CT, dt. 28.05.2018 Notifies NACIN as the authority for conducting the
examination for GST Practitioners under rule 83 (3) of the
CGST Rules, 2017
4. 26/2018 – CT, dt. 13.06.2018 CGST (Fifth Amendment) Rules, 2018 – Amending Rule 83
5. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule
83A
6. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Rule 83
and Form GST PCT-05
7. 33/2019 – CT, dt. 18.07.2019 CGST (Fifth Amendment) Rules, 2019 – Inserting Rule 83B
and Forms PCT-06, PCT-07 (Not yet notified)
8. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Amending Rule 83A
9. 19/2022 – CT, dt. 28.09.2022 CGST (Second Amendment) Rules, 2022 – Amending Rule 83
and Form PCT-05 w.e.f. 01.10.2022
10. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023 – Amending Form
GST PCT-01 w.e.f. 26.10.2023

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S. 47 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 49

CHAPTER X
PAYMENT OF TAX
49. Payment of tax, interest, penalty and other amounts
(1) Every deposit made to wards tax, interest, penalty, fee or any other amount by a person
by internet banking or by using credit or debit cards or National Electronic Fund
Transfer or Real Time Gross Settlement or by such other mode and subject to such
conditions and restrictions as may be prescribed, shall be credited to the electronic cash
ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited
to his electronic credit ledger, in accordance with section 41 1[***], to be maintained in
such manner as may be prescribed.
(3) The amount available in the electronic cash ledger may be used for making any payment
towards tax, interest, penalty, fees or any other amount payable under the provisions of
this Act or the rules made thereunder in such manner and subject to such conditions and
within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be used for making any
payment towards output tax under this Act or under the Integrated Goods and Services
Tax Act in such manner and subject to such conditions 2[and restrictions] and within
such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered
person on account of––
(a) integrated tax shall first be utilised towards payment of integrated tax and the
amount remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order;
(b) the central tax shall first be utilised towards payment of central tax and the
amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount
remaining, if any, may be utilised towards payment of integrated tax;
3
[Provided that the input tax credit on account of State tax shall be utilised
towards payment of integrated tax only where the balance of the input tax credit
on account of central tax is not available for payment of integrated tax.]

1
Omtd. the words, figures and letter ―or section 43A‖ w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt.
28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.110) dt. 30.03.2022. Earlier words ―section 41‖ was subs.
with ―section 41 or section 43A‖ by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice Notification
dt. 29.08.2018.
2
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.110) dt. 30.03.2022.
3
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 49 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(d) the Union territory tax shall first be utilised towards payment of Union territory
tax and the amount remaining, if any, may be utilised towards payment of
integrated tax;
1
[Provided that the input tax credit on account of Union territory tax shall be
utilised towards payment of integrated tax only where the balance of the input tax
credit on account of central tax is not available for payment of integrated tax]
(e) the central tax shall not be utilised towards payment of State tax or Union
territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of
central tax.
(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax,
interest, penalty, fee or any other amount payable under this Act or the rules made
thereunder may be refunded in accordance with the provisions of section 54.
(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an
electronic liability register in such manner as may be prescribed.
(8) Every taxable person shall discharge his tax and other dues under this Act or the rules
made thereunder in the following order, namely:––
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made thereunder including
the demand determined under section 73 or section 74.
(9) Every person who has paid the tax on goods or services or both under this Act shall,
unless the contrary is proved by him, be deemed to have passed on the full incidence of
such tax to the recipient of such goods or services or both.
Explanation.––For the purposes of this section,—
(a) the date of credit to the account of the Government in the authorised bank shall be
deemed to be the date of deposit in the electronic cash ledger;
(b) the expression,—
(i) ―tax dues‖ means the tax payable under this Act and does not include interest, fee
and penalty; and
(ii) ―other dues‖ means interest, penalty, fee or any other amount payable under this
Act or the rules made thereunder.

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 49

1
[(10) A registered person may, on the common portal, transfer any amount of tax, interest,
penalty, fee or any other amount available in the electronic cash ledger under this Act, to
the electronic cash ledger for,––
(a) integrated tax, central tax, State tax, Union territory tax or cess; or
(b) integrated tax or central tax of a distinct person as specified in sub-section (4) or,
as the case may be, sub-section (5) of section 25,
in such form and manner and subject to such conditions and restrictions as may be
prescribed and such transfer shall be deemed to be a refund from the electronic cash
ledger under this Act:
Provided that no such transfer under clause (b) shall be allowed if the said registered
person has any unpaid liability in his electronic liability register.]
2
[(11) Where any amount has been transferred to the electronic cash ledger under this Act, the
same shall be deemed to be deposited in the said ledger as provided in sub-section (1).]
3
[(12) Notwithstanding anything contained in this Act, the Government may, on the
recommendations of the Council, subject to such conditions and restrictions, specify
such maximum proportion of output tax liability under this Act or under the Integrated
Goods and Services Tax Act, 2017 which may be discharged through the electronic
credit ledger by a registered person or a class of registered persons, as may be
prescribed.]
A. Section 49 - Relevant Rules & Forms
Rule 85 Electronic Liability Register Forms GST PMT-01, PMT-04
Rule 86 Electronic Credit Ledger Forms GST PMT-02, GST
PMT-03, GST PMT-03A, GST
PMT-04
Rule 86A Conditions of use of amount available in electronic Nil
credit ledger
Rule 86B Restrictions on use of amount available in electronic Nil
credit ledger

1
Subs. w.e.f. 05.07.2022 (vide Notification No. 09/2022-CT, dt. 05.07.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.110) dt. 30.03.2022. Formerly, it read as:
―(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any
other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for
integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to such
conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the
electronic cash ledger under this Act.‖
Earlier ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019
(s.99) dt. 01.08.2019.
2
Ins. sub-sec (11) w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act,
2019 (s.99) dt. 01.08.2019.
3
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.110) dt. 30.03.2022.

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S. 49 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 49 - Relevant Rules & Forms

Rule 87 Electronic Cash Ledger Forms GST PMT-03, GST
PMT-04, GST PMT-05, GST
PMT-06, GST PMT-07, GST
PMT-09
Rule 88 Identification number for each transaction Nil
Rule 88C Manner of dealing with difference in liability reported Forms GSTR-1, GSTR-3B,
in statement of outward supplies and that reported in DRC-01B, DRC-03
return
Rule 88D Manner of dealing with difference in input tax credit Form GST DRC-01C
available in auto-generated statement containing the
details of input tax credit and that availed in return
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 49 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Act, Amends sec 49(5) w.e.f. 01.02.2019
2018 (31 of 2018),
dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance (No. 2) Act, 2019 Inserting sub-sec (10) and (11) of sec 49 w.e.f. 01.01.2020
(23 of 2019), dt.
01.08.2019 read with N.
No. 01/2020 – CT,
dt. 01.01.2020
4. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
5. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
6. Finance Act, 2022 (No. 6 Amendment in sec 49(10) w.e.f. 05.07.2022 [Sec 110(c) of the
of 2022) dt. 30.03.2022 Finance Act, 2022]
read with N. No. 09/2022
– CT, dt. 05.07.2022
7. Finance Act, 2022 (No. 6 Amendment in sec 49(2), 49(4) and 49(12) w.e.f. 01.10.2022 [Sec
of 2022), dt. 30.03.2022 110 of the Finance Act, 2022]
read with N. No. 18/2022
– CT, dt. 28.09.2022

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 49

A. Section 49 - Relevant Rules & Forms

C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 85 to 88
dt. 28.06.2017
2. 22/2017 – CT, CGST (Fifth Amendment) Rules, 2017 – Amending Rule 87
dt. 17.08.2017
3. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form
dt. 30.10.2018 GST PMT-01
4. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rules 85 and
dt. 29.01.2019 86
5. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Inserting Rule 87(13)
dt. 28.06.2019 read with and Form GST PMT-09 (w.e.f. 21.04.2020)
37/ 2020 – CT,
dt. 28.04.2020
6. 75/2019 – CT, CGST (Ninth Amendment) Rules, 2019 – Inserting Rule 86A
dt. 26.12.2019
7. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 86
dt. 23.03.2020
8. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
9. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020
– CT, dt. 03.04.2020)
10. 94/2020 – CT, CGST (Fourteenth Amendment) Rules, 2020 – Inserting Rule 86B
dt. 22.12.2020 w.e.f. 01.01.2021
11. 01/2021 – CT, CGST (Amendment) Rules, 2021 – Inserting Rule 59(6) w.e.f.
dt. 01.01.2021 01.01.2021
12. 14/2022 – CT, CGST (First Amendment) Rules, 2022
dt. 05.07.2022 – Amending Rules 86, 87 Form GST PMT-06, GST PMT-07, GST
PMT-09 w.e.f. 05.07.2022
– Inserting Form GST PMT-03A w.e.f. 05.07.2022
13. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rule 85
dt. 28.09.2022 w.e.f. 01.10.2022
14. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022
dt. 26.12.2022 – Amending Rule 87 w.e.f. 26.12.2022
– Inserting Rule 88C and Form DRC-01B w.e.f. 26.12.2022
15. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Inserting Rule 88D and
dt. 04.08.2023 Form GST DRC-01C w.e.f. 04.08.2023
16. 51/2023 – CT, CGST (Third Amendment) Rules, 2023 – Amending Rule 87 w.e.f.
dt. 29.09.2023 01.10.2023

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S. 49A Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 49 - Relevant Rules & Forms

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 42/2018 – GST, Procedure for recovery of arrears under the existing law and
dt. 13.04.2018 reversal of inadmissible input tax credit
2. 172/04/2022-GST, Clarification on various issue pertaining to GST
dt. 06.07.2022
3. 174/06/2022-GST, Prescribing manner of re-credit in electronic credit ledger using
dt. 06.07.2022 Form GST PMT-03A
F. Instructions
S.No. Instructions /Date Contents
1. 02.11.2021 Guidelines for disallowing debit of electronic credit ledger under
Rule 86A of the CGST Rules, 2017
1
[49A. Utilisation of input tax credit subject to certain conditions
Notwithstanding anything contained in section 49, the input tax credit on account of central
tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central
tax, State tax or Union territory tax, as the case may be, only after the input tax credit available
on account of integrated tax has first been utilised fully towards such payment.
A. Section 49A - Relevant Rules & Forms
Rule 85 Electronic Liability Register Forms GST PMT-01, PMT-04
Rule 86 Electronic Credit Ledger Forms GST PMT-02, PMT-03, PMT-04
B. Section related Notifications
S.No. Notification/Date Contents
1. CGST (Amendment) Act, 2018 (31 of Inserting sec 49A w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N.
No. 02/2019 – CT, dt. 29.01.2019
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 85 and 86
dt. 28.06.2017
2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form GST
dt. 30.10.2018 PMT-01

1
Ins. Sec. 49A & 49B w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment)
Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 49B

A. Section 49A - Relevant Rules & Forms

3. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending in Rules 85(3) and
dt. 29.01.2019 86(2)
4. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 86
dt. 23.03.2020
5. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rule 85 w.e.f.
dt. 28.09.2022 01.10.2022
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 98/2019 – GST, Clarification regarding manner of utilization of input tax credit post
dt. 23.04.2019 insertion of the rule 88A of the CGST Rules
2. 172/04/2022-GST, Clarification on various issue pertaining to GST
dt. 06.07.2022
F. Instructions
NIL

49B. Order of utilisation of input tax credit

Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e)
and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations
of the Council, prescribe the order and manner of utilisation of the input tax credit on account
of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards
payment of any such tax.]
A. Section 49B - Relevant Rules & Forms

Rule 85 Electronic Liability Register Forms GST PMT-01, PMT-04

Rule 86 Electronic Credit Ledger Forms GST PMT-02, PMT-03, PMT-04

Rule 88A Order of utilization of input tax credit Nil

B. Section related Notifications

S.No. Notification/Date Contents

1. CGST (Amendment) Act, 2018 (31 of Inserting sec 49B w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N. No.
02/2019 – CT, dt. 29.01.2019

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S. 50 Central Goods and Services Tax Act, 2017 as on 01 January 2024

C. Rule related Notifications

1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 85 and 86
dt. 28.06.2017

2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form GST
dt. 30.10.2018 PMT-01

3. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rules 85 and 86
dt. 29.01.2019

4. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Inserting Rule 88A
dt. 29.03.2019

5. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 86

dt. 23.03.2020

6. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rule 85 w.e.f.
dt. 28.09.2022 01.10.2022

D. Orders

NIL

E. Circulars

S.No. Circular/Date Contents

1. 98/2019 – GST, Clarification regarding manner of utilization of input tax credit post
dt. 23.04.2019 insertion of the rule 88A of the CGST Rules

2. 172/04/2022-GST, Clarification on various issue pertaining to GST

dt. 06.07.2022

F. Instructions

NIL

50. Interest on delayed payment of tax.

(1) Every person who is liable to pay tax in accordance with the provisions of this Act or
the rules made thereunder, but fails to pay the tax or any part thereof to the Government
within the period prescribed, shall for the period for which the tax or any part thereof
remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent.,
as may be notified by the Government on the recommendations of the Council.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 50

1
[Provided that the interest on tax payable in respect of supplies made during a tax
period and declared in the return for the said period furnished after the due date in
accordance with the provisions of section 39, except where such return is furnished after
commencement of any proceedings under section 73 or section 74 in respect of the said
period, shall be levied on that portion of the tax that is paid by debiting the electronic
cash ledger.]
(2) The interest under sub-section (1) shall be calculated, in such manner as may be
prescribed, from the day succeeding the day on which such tax was due to be paid.
2
[(3) Where the input tax credit has been wrongly availed and utilised, the registered person
shall pay interest on such input tax credit wrongly availed and utilised, at such rate not
exceeding twenty-four per cent. as may be notified by the Government, on the
recommendations of the Council, and the interest shall be calculated, in such manner as
may be prescribed.]
A. Section 50 - Relevant Rules & Forms
Rule 88B Manner of calculating interest on delayed payment of tax Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 50 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 13/2017 – CT, Prescribes rate of interest under CGST Act, 2017 for the purpose of sec
dt. 28.06.2017 50, 54 and 56
3. Finance (No. 2) Act, Amending sub-sec (1) of sec 50 w.e.f. 01.09.2020 vide 63/2020 – CT,
2019 (23 of 2019), dt. 25.08.2020
dt. 01.08.2019
4. 31/2020 – CT, Provides relief by conditional lowering of interest rate for tax periods of
dt. 03.04.2020 February, 2020 to April, 2020
5. 51/2020 – CT, Provides relief by lowering of interest rate for a prescribed time for tax
dt. 24.06.2020 periods from February, 2020 to July, 2020

1
Proviso is subs. by the Finance Act, 2021 (No. 13 of 2021) (s.112) dated 28.03.2021 w.e.f. 01.07.2017,
retrospectively, read with Notification No. 16/2021-CT dated 01.06.2021 w.e.f. 01.06.2021. Formerly, it read as:
―Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return
for the said period furnished after the due date in accordance with the provisions of section 39, except where such
return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said
period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.‖.
Earlier ins. w.e.f. 01.09.2020 (vide Notification No. 63/2020-CT, dt. 25.08.2020) by the Finance (No. 2) Act, 2019
(s.100) dt. 01.08.2019.
2
Subs. w.e.f. 01.07.2017, retrospectively, vide Notification No. 09/2022-CT, dt. 05.07.2022 by the Finance Act, 2022
(No. 6 of 2022) (s.111) dt. 30.03.2022. Formerly, it read as:
―(3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42
or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on
such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not
exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the
Council.‖

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S. 50 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 50 - Relevant Rules & Forms

6. 63/2020 – CT, Notifies to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020
dt. 25.08.2020
7. Finance Act, 2021 Sustitutes proviso to sub-sec (1) of sec 50 of the CGST Act
(Act No. 13 of
2021),
dt. 28.03.2021
8. 08/2021 – CT, Provides relief by lowering of interest rate for the month of March and
dt. 01.05.2021 April, 2021
9. 16/2021 – CT, Appoints 01.06.2021 as the day from which the provisions of section 112
dt. 01.06.2021 of Finance Act, 2021, relating to amendment of section 50 of the CGST
Act, 2017 shall come into force
10. 18/2021 – CT, Provides relief by lowering of interest rate for a specified time for tax
dt. 01.06.2021 periods March, 2021 to May, 2021
11. 08/2022 – CT, Provides waiver of interest for specified electronic commerce operators
dt. 07.06.2022 for specified tax periods
12. Finance Act, 2022 Amendment in sec 50(3) w.e.f. 01.07.2017 [Sec 111 of the Finance Act,
(No. 6 of 2022) 2022]
dt. 30.03.2022 read
with N. No. 09/2022
– CT, dt. 05.07.2022
C. Rule related Notifications
1. 14/2022 – CT, CGST (First Amendment) Rules, 2022 – Inserting Rule 88B w.e.f.
dt. 05.07.2022 01.07.2017
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
2. 141/2020 – GST, Clarification in respect of various measures announced by the
dt. 24.06.2020 Government for providing relief to the taxpayers in view of spread
COVID-19
3. 171/03/2022 – GST, Clarification on various issues relating to applicability of demand and
dt. 06.07.2022 penalty provisions under the CGST Act, 2017 in respect of transactions
involving fake invoices
4. 192/04/2023-GST, Clarification on charging of interest under section 50(3) of the CGST
dt. 17.07.2023 Act, 2017, in cases of wrong availment of IGST credit and reversal
thereof

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 51

A. Section 50 - Relevant Rules & Forms

F. Instructions
S.No. Instructions /Date Contents
1. 18.09.2020 Admin instructions for recovery of interest on net cash tax liability
w.e.f. 01.07.2017
51. Tax deduction at source.
(1) Notwithstanding anything to the contrary contained in this Act, the Government may
mandate,––
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified1 by the Government on
the recommendations of the Council,
(hereafter in this section referred to as ―the deductor‖), to deduct tax at the rate of one
per cent. from the payment made or credited to the supplier (hereafter in this section
referred to as ―the deductee‖) of taxable goods or services or both, where the total value
of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of
supply is in a State or Union territory which is different from the State or as the case
may be, Union territory of registration of the recipient.
Explanation.––For the purpose of deduction of tax specified above, the value of supply
shall be taken as the amount excluding the central tax, State tax, Union territory tax,
integrated tax and cess indicated in the invoice.

1
Vide Notification No. 50/2018, GST 868(E), dt. 13.09.2018:
(a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one per cent. or more participation by way of equity or control, to carry out any function;
(b) Society established by the Central Government or the State Government or a Local Authority under the
Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings.
Earlier notified vide Notification No. 33/2017, GSR 1163(E), dt. 15.09.2017:
(a) an authority or a board or any other body,—
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one per cent or more participation by way of equity or control, to carry out any function;
(b) society established by the Central Government or the State Government or a Local Authority under the
Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings:
Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of
taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the
Council, by the Central Government.

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S. 51 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(2) The amount deducted as tax under this section shall be paid to the Government by the
deductor within ten days after the end of the month in which such deduction is made, in
such manner as may be prescribed.
1
[(3) A certificate of tax deduction at source shall be issued in such form and in such manner
as may be prescribed.]
2
[(4) ***]
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and
reflected in the return of the deductor furnished under sub-section (3) of section 39, in
such manner as may be prescribed.
(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-
section (1), he shall pay interest in accordance with the provisions of sub-section (1) of
section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the
manner specified in section 73 or section 74.
(8) The refund to the deductor or the deductee arising on account of excess or erroneous
deduction shall be dealt with in accordance with the provisions of section 54:
Provided that no refund to the deductor shall be granted, if the amount deducted has
been credited to the electronic cash ledger of the deductee.
A. Section 51 - Relevant Rules & Forms
Rule 66 Form and manner of submission of return by a person Forms GSTR-7, GSTR-7A
required to deduct tax at source
B. Section related Notifications
S.No. Notification/Date Contents
1. 33/2017 – CT, Notifies sec 51 of the CGST Act, 2017 for TDS
dt. 15.09.2017
2. 50/2018 – CT, Brings section 51 of the CGST Act (provisions related to TDS) into
dt. 13.09.2018 force w.e.f 01.10.2018
3. 57/2018 – CT, Exempts post audit authorities under MoD from TDS compliance
dt. 23.10.2018
4. 61/2018 – CT, Exempts supply from PSU to PSU from applicability of provisions
dt. 05.11.2018 relating to TDS

1
Subs. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.124) dt. 27.03.2020. Formerly, it read as: ―(3) The deductor shall furnish to the deductee a certificate mentioning
therein the contract value, rate of deduction, amount deducted, amount paid to the Government and such other
particulars in such manner as may be prescribed.‖.
2
Omtd. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.124) dt. 27.03.2020. Formerly, it read as: ―(4) If any deductor fails to furnish to the deductee the certificate, after
deducting the tax at source, within five days of crediting the amount so deducted to the Government, the deductor
shall pay, by way of a late fee, a sum of one hundred rupees per day from the day after the expiry of such five days
period until the failure is rectified, subject to a maximum amount of five thousand rupees.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 51

A. Section 51 - Relevant Rules & Forms

5. 73/2018 – CT, Exempts supplies made by Government Departments and PSUs to
dt. 31.12.2018 other Government Departments and vice-versa from TDS
6. Finance Act, 2020 (Act Amendment in sub-sec (3) & (4) of sec 51 w.e.f. 01.01.2021
No. 12 of 2020),
dt. 27.03.2020 read
with N. No. 92/2020 –
CT, dt. 22.12.2020
C. Rule related Notifications
1. 66/2018 – CT, Extends the due date for filing of Form GSTR – 7 for the months of
dt. 29.11.2018 October, 2018 to December, 2018
2. 07/2019 – CT, Extends the due date for furnishing of Form GSTR – 7 for the months
dt. 31.01.2019 of October, 2018 to December, 2018 till 28.02.2019
3. 08/2019 – CT, Extends the due date for furnishing of Form GSTR-7 for the month of
dt. 08.02.2019 January, 2019 till 28.02.2019
4. 18/2019 – CT, Extends the due date for furnishing Form GSTR-7 for the month of
dt. 10.04.2019 March, 2019 from 10.04.2019 to 12.04.2019
5. 26/2019 – CT, Extends the due date of filing returns in Form GSTR-7
dt. 28.06.2019
6. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rule 66
dt. 28.06.2019
7. 40/2019 – CT, Extends the last date in certain specified cases for furnishing GSTR-
dt. 31.08.2019 7 for the month of July, 2019
8. 55/2019 – CT, Extends the due date for furnishing of return in Form GSTR-7 for
dt. 14.11.2019 registered persons in Jammu and Kashmir for the months of July,
2019 to September, 2019
9. 59/2019 – CT, Extends the due date for furnishing of return in Form GSTR-7 for
dt. 26.11.2019 registered persons in Jammu and Kashmir for the months of July,
2019 to October, 2019
10. 65/2019 – CT, Extends the due date for furnishing of return in Form GSTR-7 for
dt. 12.12.2019 registered persons in Jammu and Kashmir for the months of July,
2019 to October, 2019
11. 78/2019 – CT, Extends the due date for furnishing of return in Form GSTR-7 for
dt. 26.12.2019 registered persons in Assam, Manipur or Tripura for the month of
November, 2019
12. 20/2020 – CT, Extends due date for furnishing Form GSTR-7 for those taxpayers
dt. 23.03.2020 whose principal place of business is in the erstwhile State of Jammu
and Kashmir for the July, 2019 to October, 2019 and November,
2019 to February, 2020

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S. 52 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 51 - Relevant Rules & Forms

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 65/2018 – GST, Guidelines for Deductions and Deposits of TDS by the DDO under
dt. 14.09.2018 GST
2. 67/2018 – GST, Modification to the guidelines for Deductions and Deposits of TDS
dt. 28.09.2018 by the DDO under GST as clarified in Circular No. 65/39/2018-DOR
dated 14.09.2018
3. 76/2018 – GST, Applicability of N. No. 50/2018 – CT
dt. 31.12.2018
4. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
5. 137/2020 – GST, Circular clarifying issues in respect of challenges faced by registered
dt. 13.04.2020 persons in implementation of provisions of GST issued
F. Instructions
NIL

52. Collection of tax at source.

(1) Notwithstanding anything to the contrary contained in this Act, every electronic
commerce operator (hereafter in this section referred to as the ―operator‖), not being an
agent, shall collect an amount calculated at such rate1 not exceeding one per cent., as
may be notified by the Government on the recommendations of the Council, of the net
value of taxable supplies made through it by other suppliers where the consideration
with respect to such supplies is to be collected by the operator.
Explanation.––For the purposes of this sub-section, the expression ―net value of taxable
supplies‖ shall mean the aggregate value of taxable supplies of goods or services or
both, other than services notified under sub-section (5) of section 9, made during any
month by all registered persons through the operator reduced by the aggregate value of
taxable supplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in sub-section (1) shall be without prejudice
to any other mode of recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by the
operator within ten days after the end of the month in which such collection is made, in
such manner as may be prescribed.
1
Vide Notification No. 52/2018, GSR 900(E), dt. 20.09.2018, rate of 0.5% of net value of intra-state taxable supplies
have been notified.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 52

(4) Every operator who collects the amount specified in sub-section (1) shall furnish a
statement, electronically, containing the details of outward supplies of goods or services
or both effected through it, including the supplies of goods or services or both returned
through it, and the amount collected under sub-section (1) during a month, in such form
and manner as may be prescribed, within ten days after the end of such month.
1
[Provided that the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing the statement for such class of
registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State
tax or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]
2
[Explanation: - For the purposes of this sub-section, it is hereby declared that the due
date for furnishing the said statement for the months of October, November and
December, 2018 shall be the 3{7th February, 2019}.]
(5) Every operator who collects the amount specified in sub-section (1) shall furnish an
annual statement, electronically, containing the details of outward supplies of goods or
services or both effected through it, including the supplies of goods or services or both
returned through it, and the amount collected under the said sub-section during the
financial year, in such form and manner as may be prescribed, before the thirty first day
of December following the end of such financial year.
4
[Provided that the Commissioner may, on the recommendations of the Council and for
reasons to be recorded in writing, by notification, extend the time limit for furnishing
the annual statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State
tax or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]
(6) If any operator after furnishing a statement under sub-section (4) discovers any omission
or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or
enforcement activity by the tax authorities, he shall rectify such omission or incorrect
particulars in the statement to be furnished for the month during which such omission or
incorrect particulars are noticed, subject to payment of interest, as specified in sub-
section (1) of section 50:

1
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.101)
dt. 01.08.2019.
2
Ins. vide CGST (Fourth Removal of Difficulties) Order, 2018, S.O. 6430(E) dt. 31.12.2018.
3
Subs. for the words ―31st January, 2019‖ vide CGST (Second Removal of Difficulties) Order, 2019, S.O. 634(E) dt.
01.02.2019.
4
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.101)
dt. 01.08.2019.

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Provided that no such rectification of any omission or incorrect particulars shall be

allowed after the 1[thirtieth day of November] following the end of the financial year or
the actual date of furnishing of the relevant annual statement, whichever is earlier.
(7) The supplier who has supplied the goods or services or both through the operator shall
claim credit, in his electronic cash ledger, of the amount collected and reflected in the
statement of the operator furnished under sub-section (4), in such manner as may be
prescribed.
(8) The details of supplies furnished by every operator under sub-section (4) shall be matched
with the corresponding details of outward supplies furnished by the concerned supplier
registered under this Act in such manner and within such time as may be prescribed.
(9) Where the details of outward supplies furnished by the operator under sub-section (4) do
not match with the corresponding details furnished by the supplier under 2[section 37 or
section 39], the discrepancy shall be communicated to both persons in such manner and
within such time as may be prescribed.
(10) The amount in respect of which any discrepancy is communicated under sub-section (9)
and which is not rectified by the supplier in his valid return or the operator in his
statement for the month in which discrepancy is communicated, shall be added to the
output tax liability of the said supplier, where the value of outward supplies furnished
by the operator is more than the value of outward supplies furnished by the supplier, in
his return for the month succeeding the month in which the discrepancy is
communicated in such manner as may be prescribed.
(11) The concerned supplier, in whose output tax liability any amount has been added under
sub-section (10), shall pay the tax payable in respect of such supply along with interest,
at the rate specified under sub-section (1) of section 50 on the amount so added from the
date such tax was due till the date of its payment.
(12) Any authority not below the rank of Deputy Commissioner may serve a notice, either
before or during the course of any proceedings under this Act, requiring the operator to
furnish such details relating to—
(a) supplies of goods or services or both effected through such operator during any
period; or
(b) stock of goods held by the suppliers making supplies through such operator in the
godowns or warehouses, by whatever name called, managed by such operator
and declared as additional places of business by such suppliers,
as may be specified in the notice.
(13) Every operator on whom a notice has been served under sub-section (12) shall furnish
the required information within fifteen working days of the date of service of such
notice.

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.112) dt. 30.03.2022, for the words ―due date for furnishing of statement for the month of September‖.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―section 37‖.

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(14) Any person who fails to furnish the information required by the notice served under
sub-section (12) shall, without prejudice to any action that may be taken under
section 122, be liable to a penalty which may extend to twenty-five thousand rupees.
1
[(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the
expiry of a period of three years from the due date of furnishing the said statement:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow an operator or a class of operators to furnish a statement under sub-section (4),
even after the expiry of the said period of three years from the due date of furnishing the
said statement.]
Explanation.— For the purposes of this section, the expression ―concerned supplier‖ shall
mean the supplier of goods or services or both making supplies through the operator.
A. Section 52 - Relevant Rules & Forms
Rule 60 Form and manner of ascertaining details of inward supplies Forms GSTR-2A,
GSTR-2B, GSTR-8
Rule 67 Form and manner of submission of statement of supplies through an Form GSTR-8
e-commerce operator
Rule 78 Matching of details furnished by the e-Commerce operator with the Forms GSTR-1,
details furnished by the supplier GSTR-8
Rule 79 Communication and rectification of discrepancy in details Forms MIS-3, MIS-4
furnished by the e-commerce operator and the supplier
[Omitted w.e.f. 01.10.2022]
B. Section related Notifications
S.No. Notification/Date Contents
1. 51/2018 – CT, Brings section 52 of the CGST Act (provisions related to TCS) into
dt. 13.09.2018 force w.e.f. 01.10.2018
2. 52/2018 – CT, Notifies the rate of tax collection at source (TCS) to be collected by
dt. 20.09.2018 every electronic commerce operator for intra-State taxable supplies
3. Finance (No. 2) Act, Amendment in sub-sec (4) and (5) of sec 52 w.e.f. 01.01.2020
2019 (23 of 2019),
dt. 01.08.2019 read with
N. No. 01/2020 – CT,
dt. 01.01.2020
4. Finance Act, 2022 (No. Amendment in sec 52 w.e.f. 01.10.2022 [Sec 112 of the Finance Act,
6 of 2022), 2022]
dt. 30.03.2022 read with
N. No. 18/2022 – CT,
dt. 28.09.2022

1
Ins. sub-section (15) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023
(8 of 2023) (s.145) enacted on 31.03.2023.

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S. 52 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 52 - Relevant Rules & Forms

5. Finance Act, 2023 (8 of Amendment in sec 52(15) w.e.f. 01.10.2023 [Sec 145 of the Finance
2023), dt. 31.03.2023 Act, 2023]
read with N. No.
28/2023 – CT,
dt. 31.07.2023
6. 36/2023 – CT, Notifies special procedure to be followed by the electronic commerce
dt. 04.08.2023 operators in respect of supplies of goods through them by
composition taxpayers
7. 37/2023 – CT, Notifies special procedure to be followed by the electronic commerce
dt. 04.08.2023 operators in respect of supplies of goods through them by
unregistered persons
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 67, 78, 79
dt. 28.06.2017
2. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rule 67
dt. 28.06.2019
3. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Omitted Rule 79 w.e.f.
dt. 28.09.2022 01.10.2022
4. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 67 and
dt. 04.08.2023 Form GSTR-8 w.e.f. 01.10.2023
5. 52/2023 – CT, CGST (Fourth Amendment) Rules, 2023 – Amending Form GSTR-8
dt. 26.10.2023 w.e.f. 26.10.2023
D. Orders
S.No. ROD/Order/Date Contents
1. O.No. 4/2018 – GST, Extends the due date for furnishing of Form GSTR – 8 by e-
dt. 31.12.2018 commerce companies for the months of October to December, 2018
till 31.01.2019.
2. ROD-4/2018 – GST, Extends the due date for furnishing the statement in Form GSTR-8
dt. 31.12.2018 by e-commerce companies for the months of October to December,
2018 till 31.01.2019
3. O.No. 2/2019 – GST, Extends the due date for furnishing of Form GSTR – 8 for the months
dt. 01.02.2019 of October, 2018 to December, 2018 till 07.02.2019
4. ROD-2/2019 – GST, Amends Removal of Difficulties Order No. 4/2018-CT to extend the
dt. 01.02.2019 due date for furnishing of Form GSTR-8 for the months of October,
2018 to December, 2018 till 07.02.2019
E. Circulars
S.No. Circular/Date Contents
1. 74/2018 – GST, Circular clarifying collection of tax at source by Tea Board of India
dt. 05.11.2018

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A. Section 52 - Relevant Rules & Forms

2. 76/2018 – GST, valuation methodology in case of TCS under Income Tax Act and
dt. 31.12.2018 definition of owner of goods) related to GST
3. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
4. 167/23/2021-GST, GST on service supplied by restaurants through e-commerce
dt. 17.12.2021 operators
5. 194/06/2023-GST, Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in
dt. 17.07.2023 case of multiple E-commerce Operators in one transaction
F. Instructions
NIL

53. Transfer of input tax credit.

On utilisation of input tax credit availed under this Act for payment of tax dues under the
Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of
section 49, as reflected in the valid return furnished under sub-section (1) of section 39, the
amount collected as central tax shall stand reduced by an amount equal to such credit so
utilised and the Central Government shall transfer an amount equal to the amount so reduced
from the central tax account to the integrated tax account in such manner and within such time
as may be prescribed.
A. Section 53 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 53 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 53 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[53A. Transfer of certain amounts.
Where any amount has been transferred from the electronic cash ledger under this Act to the
electronic cash ledger under the State Goods and Services Tax Act or the Union territory
Goods and Services Tax Act, the Government shall, transfer to the State tax account or the
Union territory tax account, an amount equal to the amount transferred from the electronic cash
ledger, in such manner and within such time as may be prescribed.]
A. Section 53A - Relevant Rules & Forms
Rule 87(13) Form and manner of transfer of credit Form PMT – 09
B. Section related Notifications
S.No. Notification/Date Contents
1. Finance (No. 2) Act, 2019 (23 of Inserting sec 53A w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with
N. No. 01/2020 – CT,
dt. 01.01.2020
C. Rule related Notifications
1. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Inserting Rule
read with 37/2020 – CT, 87(13) and Form GST PMT-09 (w.e.f. 21.04.2020)
dt. 28.04.2020
2. 14/2022 – CT, dt. 05.07.2022 CGST (First Amendment) Rules, 2022 – Amending Rule 87
and Form GST PMT-09 w.e.f. 05.07.2022
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

1
Ins. Sec 53A w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019
(s.102) dt. 01.08.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 54

CHAPTER XI
REFUNDS
54. Refund of tax.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other
amount paid by him, may make an application before the expiry of two years from the
relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49, may claim
such refund in 1[such form and] manner as may be prescribed.
(2) A specialised agency of the United Nations Organisation or any Multilateral Financial
Institution and Organisation notified under the United Nations (Privileges and
Immunities) Act, 1947, (46 of 1947) Consulate or Embassy of foreign countries or any
other person or class of persons, as notified under section 55, entitled to a refund of tax
paid by it on inward supplies of goods or services or both, may make an application for
such refund, in such form and manner as may be prescribed, before the expiry of 2[two
years] from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of
any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other
than––
(i) zero rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher
than the rate of tax on output supplies (other than nil rated or fully exempt
supplies), except supplies of goods or services or both as may be notified by the
Government on the recommendations of the Council:
Provided further that no refund of unutilised input tax credit shall be allowed in cases
where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods
or services or both avails of drawback in respect of central tax or claims refund of the
integrated tax paid on such supplies.
(4) The application shall be accompanied by—
(a) such documentary evidence as may be prescribed to establish that a refund is due
to the applicant; and
(b) such documentary or other evidence (including the documents referred to in
section 33) as the applicant may furnish to establish that the amount of tax and

1
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.113) dt. 30.03.2022, for the words ―the return furnished under section 39 in such‖.
2
Subs. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.113) dt. 30.03.2022, for the words ―six months‖.

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S. 54 Central Goods and Services Tax Act, 2017 as on 01 January 2024

interest, if any, paid on such tax or any other amount paid in relation to which
such refund is claimed was collected from, or paid by, him and the incidence of
such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall
not be necessary for the applicant to furnish any documentary and other evidences but
he may file a declaration, based on the documentary or other evidences available with
him, certifying that the incidence of such tax and interest had not been passed on to any
other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part
of the amount claimed as refund is refundable, he may make an order accordingly and
the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the
case of any claim for refund on account of zero-rated supply of goods or services or
both made by registered persons, other than such category of registered persons as may
be notified by the Government on the recommendations of the Council, refund on a
provisional basis, ninety per cent. of the total amount so claimed, 1[***] in such manner
and subject to such conditions, limitations and safeguards as may be prescribed and
thereafter make an order under sub-section (5) for final settlement of the refund claim
after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under sub-section (5) within sixty days from the
date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in sub-section (5), the refundable amount shall,
instead of being credited to the Fund, be paid to the applicant, if such amount is
relatable to—
(a) refund of tax paid on 2[export] of goods or services or both or on inputs or input
services used in making such 3[exports];
(b) refund of unutilised input tax credit under sub-section (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially,
and for which invoice has not been issued, or where a refund voucher has been
issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had
not passed on the incidence of such tax and interest to any other person; or

1
Omtd. the words ―excluding the amount of input tax credit provisionally accepted,‖ w.e.f. 01.10.2023 (vide
Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023) (s.146) enacted on 31.03.2023.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―zero-rated supplies‖.
3
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―zero-rated supplies‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 54

(f) the tax or interest borne by such other class of applicants as the Government may,
on the recommendations of the Council, by notification, specify.
1
[(8A) The Government may disburse the refund of the State tax in such manner as may be
prescribed.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or
direction of the Appellate Tribunal or any court or in any other provisions of this Act or
the rules made thereunder or in any other law for the time being in force, no refund shall
be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 2[***] to a registered person who has defaulted in furnishing
any return or who is required to pay any tax, interest or penalty, which has not been
stayed by any court, Tribunal or Appellate Authority by the specified date, the proper
officer may—
(a) withhold payment of refund due until the said person has furnished the return or
paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount
which the taxable person is liable to pay but which remains unpaid under this Act
or under the existing law.
Explanation.––For the purposes of this sub-section, the expression ―specified date‖ shall
mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further
proceedings or where any other proceedings under this Act is pending and the
Commissioner is of the opinion that grant of such refund is likely to adversely affect the
revenue in the said appeal or other proceedings on account of malfeasance or fraud
committed, he may, after giving the taxable person an opportunity of being heard,
withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall,
notwithstanding anything contained in section 56, be entitled to interest at such rate not
exceeding six per cent. as may be notified on the recommendations of the Council, if as
a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of
advance tax deposited by a casual taxable person or a non-resident taxable person under
sub-section (2) of section 27, shall not be refunded unless such person has, in respect of
the entire period for which the certificate of registration granted to him had remained in
force, furnished all the returns required under section 39.

1
Ins. w.e.f. 01.09.2019 (vide Notification No. 39/2019-CT, dt. 31.08.2019) by the Finance (No. 2) Act, 2019 (s.103)
dt. 01.08.2019.
2
Omtd. the words, brackets and figure ―under sub-section (3)‖ w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT,
dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.113) dt. 30.03.2022.

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S. 54 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(14) Notwithstanding anything contained in this section, no refund under sub-section (5) or
sub-section (6) shall be paid to an applicant, if the amount is less than one thousand
rupees.
Explanation.—For the purposes of this section,––
(1) ―refund‖ includes refund of tax paid on zero-rated supplies of goods or services
or both or on inputs or input services used in making such zero-rated supplies, or
refund of tax on the supply of goods regarded as deemed exports, or refund of
unutilised input tax credit as provided under sub-section (3).
(2) ―relevant date‖ means—
(a) in the case of goods exported out of India where a refund of tax paid is
available in respect of goods themselves or, as the case may be, the inputs
or input services used in such goods,––
(i) if the goods are exported by sea or air, the date on which the ship or
the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods
pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by
the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund
of tax paid is available in respect of the goods, the date on which the return
relating to such deemed exports is furnished;
1
[(ba) in case of zero-rated supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit where a
refund of tax paid is available in respect of such supplies themselves, or as
the case may be, the inputs or input services used in such supplies, the due
date for furnishing of return under section 39 in respect of such supplies;]
(c) in the case of services exported out of India where a refund of tax paid is
available in respect of services themselves or, as the case may be, the
inputs or input services used in such services, the date of––
(i) receipt of payment in convertible foreign exchange 2[or in Indian
rupees wherever permitted by the Reserve Bank of India], where the
supply of services had been completed prior to the receipt of such
payment; or
(ii) issue of invoice, where payment for the services had been received
in advance prior to the date of issue of the invoice;

1
Ins. w.e.f. 01.10.2022 (vide Notification No. 18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022)
(s.113) dt. 30.03.2022.
2
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 54

(d) in case where the tax becomes refundable as a consequence of judgment,

decree, order or direction of the Appellate Authority, Appellate Tribunal
or any court, the date of communication of such judgment, decree, order or
direction;
1
[(e) in the case of refund of unutilised input tax credit under clause (ii) of the
first proviso to sub-section (3), the due date for furnishing of return under
section 39 for the period in which such claim for refund arises;]
(f) in the case where tax is paid provisionally under this Act or the rules made
thereunder, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods
or services or both by such person; and
(h) in any other case, the date of payment of tax.
A. Section 54 - Relevant Rules & Forms
Rule 82 Details of inward supplies of persons Form GSTR-11
having Unique Identity Number
Rule 89 Application for refund of tax, interest, Forms GST RFD-01, RFD-01A, GSTR-4,
penalty, fees or any other amount GSTR-7
Rule 90 Acknowledgement Forms GST RFD-01W, RFD-02, RFD-03
Rule 91 Grant of provisional refund Forms GST RFD-01B, RFD-04, RFD-05
Rule 92 Order sanctioning refund Forms GST RFD-01B, RFD-05 to RFD-09
Rule 93 Credit of the amount of rejected refund Form GST PMT-03
claim
Rule 95 Refund of tax to certain persons Forms GST RFD-02, RFD-10, GSTR-11
Rule 96 Refund of integrated tax paid on goods [or Forms GST RFD-01, RFD-06, RFD-07,
services] exported out of India GSTR-1, GSTR-3B
Rule 96A Export of goods or services under bond or Forms GST RFD-11, GSTR-1, GSTR-3B
Letter of Undertaking
Rule 96B Recovery of refund of unutilised input tax Nil
credit or integrated tax paid on export of
goods where export proceeds not realised
Rule 96C Bank Account for credit of refund Nil
Rule 97A Manual filing and processing Forms GST RFD-01A, RFD-01B

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) clause (e) by the CGST (Amendment) Act,
2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly it read as:
―in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such
claim for refund arises‖.

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S. 54 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 54 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 05/2017 – CT (R), Supplies of goods in respect of which no refund of unutilised input
dt. 28.06.2017 tax credit shall be allowed under sec 54(3)
2. 09/2017 – CT, Brings into force sec 54 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
3. 13/2017 – CT, Prescribes rate of interest under CGST Act, 2017 for the purpose
dt. 28.06.2017 of sec 50, 54 and 56
4. 15/2017 – CT (R), Supplies, which are not eligible for refund of unutilized ITC under
dt. 28.06.2017 CGST Act
5. 29/2017 – CT (R), Amends N. No. 5/2017-CT (R), dt. 28.06.2017 to give effect to GST
dt. 22.09.2017 council decisions regarding restriction of refund on corduroy
fabrics under sec 54(3)
6. 37/2017 – CT, Extension of facility of LUT to all exporters
dt. 04.10.2017
7. 39/2017 – CT, Cross-empowers State Tax officers for processing and grant of
dt. 13.10.2017 refund
8. 44/2017 – CT (R), Amends N. No. 5/2017-CT (R), dt. 28.06.2017 - Restriction of ITC
dt. 14.11.2017 on certain fabrics
9. 04/2018 – CT (R), Provides special procedure with respect to payment of tax by
dt. 25.01.2018 registered person supplying service by way of construction against
transfer of development right and vice versa
10. 20/2018 – CT, Extension of due date for filing of application for refund under
dt. 28.03.2018 recinded section 55 by notified agencies
vide 20/2022 – CT,
dt. 28.09.2022 read with
Corrigendum dt.
29.09.2022
11. 20/2018 – CT (R), Amends N. No 05/2017-CT (R), dt. 28.06.2017 to give effect to the
dt. 26.07.2018 recommendations of the GST Council in 28th meeting held on
21.07.2018
12. CGST (Amendment) Act, Amendment in clause (a) to sec 54(8) & explanation to sec 54
2018 (31 of 2018),
dt. 29.08.2018 w.e.f.
01.02.2019
13. Finance (No. 2) Act, 2019 Inserting sub-sec (8A) to sec 54 w.e.f. 01.09.2019
(23 of 2019),
dt. 01.08.2019 read with
N. No. 39/2019 – CT,
dt. 31.08.2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 54

A. Section 54 - Relevant Rules & Forms

14. 03/2019 – CC (Rate), Disallows the refund of compensation cess in case of inverted duty
dt. 28.06.2017 read with structure for tobacco and manufactured tobacco substitutes w.e.f.
sec 133 of Finance Act, 01.07.2017
2020 (Act No. 12 of 2020),
dt. 27.03.2020
15. 46/2020 – CT, Extends period to pass order under Section 54(7) of CGST Act.
dt. 09.06.2020
16. 56/2020 – CT, Further extend period to pass order under Section 54(7) of CGST
dt. 27.06.2020 Act (Subs. N. No. 46/2020 – CT, dt. 09.06.2020)
17. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
18. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
19. Finance Act, 2022 (No. 6 Amendment in sec 54 w.e.f. 01.10.2022 [Sec 113 of the Finance
of 2022), dt. 30.03.2022 Act, 2022]
read with N. No. 18/2022
– CT, dt. 28.09.2022
20. 13/2022 – CT, Extends dates of specified compliances in exercise of powers
dt. 05.07.2022 under section 168A of CGST Act
21. 09/2022 – CT(R), Amends N. No. 5/2017-CT(R) - Restriction of ITC on certain
dt. 13.07.2022 goods
22. 20/2022 – CT, Rescinded N. No. 20/2018 – CT, dt. 28.03.2018 w.e.f. 01.10.2022
dt. 28.09.2022 read with
Corrigendum
dt. 29.09.2022
23. Finance Act, 2023 (8 of Amendment in sec 54(6) w.e.f. 01.10.2023 [Sec 146 of the Finance
2023), dt. 31.03.2023 read Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
24. 15/2023 – CT(R), Amends N. No. 15/2017-CT(R), dt. 28.06.2017
dt. 19.10.2023
25. 20/2023 – CT(R), Amends N. No. 05/2017-CT(R), dt. 28.06.2017
dt. 19.10.2023
26. 18/2023 – IT(R), Amends N. No 12/2017-IT(R), dt. 28.06.2017
dt. 19.10.2023
27. 23/2023 – IT(R), Amends N. No 05/2017-IT(R), dt. 28.06.2017
dt. 19.10.2023

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A. Section 54 - Relevant Rules & Forms

C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 89 to 96
dt. 28.06.2017
2. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Amending Rule 96,
dt. 01.07.2017 Inserting Rule 96A
3. 16/2017 – CT, N. No. 16/2017 – CT (conditions and safeguards for furnishing a
dt. 07.07.2017 read with Letter of Undertaking in place of a bond for export without
Corrigendum payment of integrated tax)
dt. 10.07.2017
4. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Rule 89
dt. 27.07.2017
5. 27/2017 – CT, CGST (Sixth Amendment) Rules, 2017 – Amending Form GST
dt. 30.08.2017 RFD-01
6. 37/2017 – CT, Extension of facility of LUT to all exporters
dt. 04.10.2017
7. 47/2017 – CT, CGST (Tenth Amendment) Rules, 2017 – Amending Rules 89, 96A
dt. 18.10.2017 and Form GST RFD-01
8. 49/2017 – CT, Notifies the evidences required to be produced by the supplier of
dt. 18.10.2017 deemed export supplies for claiming refund under rule 89(2)(g) of
the CGST rules, 2017
9. 51/2017 – CT, CGST (Eleventh Amendment) Rules, 2017 – Amending Rule 96
dt. 28.10.2017
10. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Inserting Rule 97A
dt. 15.11.2017
11. 70/2017 – CT, CGST (Thirteenth Amendment) Rules, 2017 – Amending Forms
dt. 21.12.2017 GSTR-1, RFD-01, RFD-01A
12. 75/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rules 89,
dt. 29.12.2017 95, 96, Forms GSTR-11, GST RFD-10
13. 03/2018 – CT, CGST (First Amendment) Rules, 2018 – Amending Rules 89, 96
dt. 23.01.2018 and Form GST RFD-01A
14. 12/2018 – CT, CGST (Second Amendment) Rules, 2018 – Amending Forms GST
dt. 07.03.2018 RFD-01, RFD-01A
15. 21/2018 – CT, CGST (Fourth Amendment) Rules, 2018 – Amending Rule 89
dt. 18.04.2018
16. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 89
dt. 13.06.2018

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A. Section 54 - Relevant Rules & Forms

17. 39/2018 – CT, CGST (Eighth Amendment) Rules, 2018 – Amending Rules 89
dt. 04.09.2018 and 96
18. 53/2018 – CT, CGST (Eleventh Amendment) Rules, 2018. This notification
dt. 09.10.2018 restores rule 96(10) to the position that existed before the
amendment carried out in the said rule by N. No. 39/2018 – CT,
dt. 04.09.2018
19. 54/2018 – CT, CGST (Twelfth Amendment) Rules, 2018. This notification amends
dt. 09.10.2018 rule 96(10) to allow exporters who have received capital goods
under the EPCG scheme to claim refund of the IGST paid on
exports and align rule 89(4B) to make it consistent with
rule 96(10)
20. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rules 89,
dt. 31.12.2018 96, 97A, Forms GST RFD-01, RFD-1A
21. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rules 89, 91,
dt. 29.01.2019 92, 96A, Forms GSTR-4, GST RFD-01, GST RFD-01A
22. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rules 91, 92
dt. 28.06.2019 read with and Forms GST RFD-05 (w.e.f. 24.09.2019), GSTR-4
42/2019 – CT,
dt. 24.09.2019
23. 33/2019 – CT, CGST (Fifth Amendment) Rules, 2019 – Amending Forms GST
dt. 18.07.2019 RFD-01, RFD-01A
24. 49/2019 – CT, CGST (Sixth Amendment) Rules, 2019 – Amending Rule 91
dt. 09.10.2019
25. 56/2019 – CT, CGST (Seventh Amendment) Rules, 2019 – Amending Forms GST
dt. 14.11.2019 RFD-01
26. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rules 89, 92,
dt. 23.03.2020 96, 96A and RFD-01
27. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
28. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020
– CT, dt. 03.04.2020)
29. 15/2021 – CT, CGST (Fourth Amendment) Rules, 2021 – Amending Rules 90, 92,
dt. 18.05.2021 96 inserting Form GST RFD-01W; amending Form GST RFD-07
w.e.f. 18.05.2021
30. 35/2021 – CT, CGST (Eighth Amendment) Rules, 2021
dt. 24.09.2021 read with – Amending Rule 89(1) w.e.f. 01.01.2022, Rule 89(1A) w.e.f.
38/2021 – CT, 24.09.2021 & Rule 96 w.e.f. 01.01.2022
dt. 21.12.2021 – Inserting Rule 96C w.e.f. date to be notified

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S. 54 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 54 - Relevant Rules & Forms

31. 14/2022 – CT, CGST (First Amendment) Rules, 2022
dt. 05.07.2022 – Amending Rule 89 and Form GST RFD-01 w.e.f. 05.07.2022,
– Amending Rule 96 w.e.f. 01.07.2017 retrospectively
32. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rules 89 and
dt. 28.09.2022 96 w.e.f. 01.10.2022
33. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Rule 89 and
dt. 26.12.2022 Form RFD-01 w.e.f. 26.12.2022
34. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rules 89, 96
dt. 04.08.2023 and Form GST RFD-01 w.e.f. 04.08.2023
D. Orders
1. 01/2022-GST, Authorisation under clause (c) of sub-rule (4) of rule 96 of the CGST
dt. 21.07.2022 Rules, 2017
E. Circulars
S.No. Circular/Date Contents
1. 02/2017 – GST, Issues related to furnishing of Bond/Letter of Undertaking for Exports
dt. 04.07.2017
2. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
3. 04/2017 – GST, Issues related to Bond/Letter of Undertaking for exports without
dt. 07.07.2017 payment of integrated tax
4. 05/2017 – GST, Bond/LUT in case of exports without payment of integrated tax
dt. 11.08.2017
5. 08/2017 – GST, Clarification on issues related to furnishing of Bond/LUT for exports
dt. 04.10.2017
6. 17/2017 – GST, Manual filing and processing of refund claims in respect of zero-rated
dt. 15.11.2017 supplies
7. 18/2017 – GST, Clarification on refund of unutilized input tax credit of GST paid on
dt. 16.11.2017 inputs in respect of exporters of fabrics
8. 24/2017 – GST, Manual filing and processing of refund claims on account of inverted
dt. 21.12.2017 duty structure, deemed exports and excess balance in electronic cash
ledger
9. 37/2018 – GST, Clarifications on exports related refund issues
dt. 15.03.2018
10. 40/2018 – GST, Clarification on issues related to furnishing of Bond/Letter of
dt. 06.04.2018 Undertaking for exports
11. 45/2018 – GST, Clarification on refund related issues
dt. 30.05.2018

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A. Section 54 - Relevant Rules & Forms

12. 48/2018 – GST, Circulars clarifying miscellaneous issues related to SEZ and refund of
dt. 14.06.2018 unutilized ITC for job workers
13. 56/2018 – GST, Clarification on removal of restriction on refund of accumulated Input
dt. 24.08.2018 Tax Credit on fabrics
14. 59/2018 – GST, Clarification on refund related issues
dt. 04.09.2018
15. 70/2018 – GST, Clarification on certain issues related to refund
dt. 26.10.2018
16. 79/2018 – GST, Clarification on refund related issues
dt. 31.12.2018
17. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of
dt. 01.02.2019 amendments in the CGST Act (which shall come into force w.e.f.
01.02.2019) – Regarding Rule 96A
18. 94/2019 – GST, Clarifies certain refund related issues under GST
dt. 28.03.2019
19. 104/2019 – GST, Processing of refund applications in Form GST RFD-01A submitted by
dt. 28.06.2019 taxpayers wrongly mapped on the common portal
20. 106/2019 – GST, Refund of taxes paid on inward supply of indigenous goods by retail
dt. 29.06.2019 outlets established at departure area of the international airport beyond
immigration counters when supplied to outgoing international tourist
against foreign exchange
21. 108/2019 – GST, Clarifies issues regarding procedure to be followed in respect of goods
dt. 18.07.2019 sent/taken out of India for exhibition or on consignment basis for export
promotion
22. 110/2019 – GST, Clarifies the eligibility to file a refund application in Form GST RFD-01
dt. 03.10.2019 for a period and category
23. 111/2019 – GST, Clarifies procedure to claim refund in Form GST RFD-01 subsequent to
dt. 03.10.2019 favourable order in appeal or any other forum
24. 125/2019 – GST, Clarifies the fully electronic refund process through Form GST RFD-01
dt. 18.11.2019 and single disbursement
25. 131/2020 – GST, Standard Operating Procedure (SOP) to be followed by exporters
dt. 23.01.2020
26. 135/2020 – GST, Circular on Clarification on refund related issues
dt. 31.03.2020
27. 137/2020 – GST, Circular clarifying issues in respect of challenges faced by registered
dt. 13.04.2020 persons in implementation of provisions of GST issued
28. 139/2020 – GST, Clarification on refund related issues
dt. 10.06.2020

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A. Section 54 - Relevant Rules & Forms

29. 147/2021 – GST, Clarification on refund related issues
dt.12.03.2021
30. 160/16/2021 – GST, Clarification in respect of certain GST related issues
dt. 20.09.2021
31. 166/22/2021 – GST, Circular on Clarification on refund related issues
dt. 17.11.2021
32. 168/24/2021-GST, Mechanism for filing of refund claim by the taxpayers registered in
dt. 30.12.2021 erstwhile Union Territory of Daman & Diu for period prior to merger
with U.T. of Dadra & Nagar Haveli
33. 172/04/2022-GST, Clarification on various issue pertaining to GST
dt. 06.07.2022
34. 173/05/2022-GST, Clarification on issue of claiming refund under inverted duty structure
dt. 06.07.2022 where the supplier is supplying goods under some concessional
notification
35. 175/07/2022-GST, Manner of filing refund of unutilized ITC on account of export of
dt. 06.07.2022 electricity
36. 181/13/2022-GST, Clarification on refund related issues
dt. 10.11.2022
37. 188/20/2022-GST, Prescribing manner of filing an application for refund by unregistered
27.12.2022 persons
38. 197/09/2023-GST, Clarification on refund-related issues
dt. 17.07.2023
F. Instructions
S.No. Instructions /Date Contents
1. 2/1/2020-GST, Implementation of decision to expedite pending refund claims
dt. 09.04.2020
2. 03/2022-GST, Procedure relating to sanction, post-audit and review of refund claims
dt. 14.06.2022
3. 04/2022-GST, Manner of processing and sanction of IGST refunds, withheld in terms
dt. 28.11.2022 of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional
GST authorities under sub-rule (5A) of rule 96 of the CGST Rules,
2017

55. Refund in certain cases.

The Government may, on the recommendations of the Council, by notification, specify any
specialised agency of the United Nations Organisation or any Multilateral Financial Institution
and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, (46
of 1947) Consulate or Embassy of foreign countries and any other person or class of persons as
may be specified in this behalf, who shall, subject to such conditions and restrictions as may be
prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or
services or both received by them.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 55

A. Section 55 - Relevant Rules & Forms

Rule 82 Details of inward supplies of persons having Unique Identity Form GSTR-11
Number
Rule 95 Refund of tax to certain persons Forms GST RFD-02,
RFD-10, GSTR-11
Rule 95A Refund of taxes to the retail outlets established in departure area of Form RFD-10B
an international Airport beyond immigration counters making tax
free supply to an outgoing international tourist [Omitted]
B. Section related Notifications
S.No. Notification/Date Contents
1. 06/2017 – CT (R), Refund of 50% of CGST on supplies to CSD under sec 55
dt. 28.06.2017
2. 09/2017 – CT, Brings into force sec 55 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
3. 16/2017 – CT (R), Specialised agencies (e.g., UN, embassies, etc.) entitled to claim a
dt. 28.06.2017 refund of taxes paid on the notified supplies of goods or services or
both received by them under CGST Act
4. 39/2017 – CT, Cross-empowers State Tax officers for processing and grant of
dt. 13.10.2017 refund [Read with sec 6 of the CGST Act]
5. 20/2018 – CT, Extension of due date for filing of application for refund under
dt. 28.03.2018 recinded section 55 by notified agencies
vide 20/2022 – CT,
dt. 28.09.2022 read
with Corrigendum
dated 29.09.2022
6. 11/2019 – CT (R), Specifies retail outlets established in the departure area of an
dt. 29.06.2019 international airport, beyond the immigration counters, making tax
free supply of goods to an outgoing international tourist, as class of
persons who shall be entitled to claim refund
7. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
8. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
9. 13/2022 – CT, Extends dates of specified compliances in exercise of powers under
dt. 05.07.2022 section 168A of CGST Act
10. 20/2022 – CT, Rescinded N. No. 20/2018 – CT, dt. 28.03.2018 w.e.f. 01.10.2022
dt. 28.09.2022 read
with Corrigendum
dated 29.09.2022

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S. 55 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 55 - Relevant Rules & Forms

C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 82 and 95
dt. 28.06.2017
2. 75/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 95
dt. 29.12.2017
3. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 95(3)(a)
dt. 13.06.2018
4. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Form RFD-10,
dt. 28.06.2019 inserting Rule 95A and Form RFD-10B
5. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
6. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
7. 40/2021 – CT, CGST (Tenth Amendment) Rules, 2021 – Amending Rule 95 w.e.f.
dt. 29.12.2021 01.04.2021, retrospectively
8. 14/2022 – CT, CGST (First Amendment) Rules, 2022 – Omitted Rule 95A and Form GST
dt. 05.07.2022 RFD-10B w.e.f. 01.07.2019, retrospectively
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 36/2018 – GST, Processing of refund application for UIN entities
dt. 13.03.2018
2. 43/2018 – GST, Clarifying the issues arising in refund to UIN agencies
dt. 13.04.2018
3. 60/2018 – GST, Processing of refund applications filed by Canteen Stores Department
dt. 04.09.2018 (CSD)
4. 63/2018 – GST, Clarification regarding processing of refund claims filed by UIN entitles
dt. 14.09.2018
5. 68/2018 – GST, Notifications issued under CGST Act, 2017 - Applicability to Goods and
dt. 05.10.2018 Services Tax (Compensation to States) Act, 2017
6. 75/2018 – GST, Guidelines for processing of applications for financial assistance under
dt. 27.12.2018 the Central Sector Scheme named ‗Seva Bhoj Yojna‘ of the Ministry of
Culture

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 56

A. Section 55 - Relevant Rules & Forms

7. 106/2019 – GST, Refund of taxes paid on inward supply of indigenous goods by retail
dt. 29.06.2019 outlets established at departure area of the international airport beyond
immigration counters when supplied to outgoing international tourist
against foreign exchange
8. 176/08/2022-GST, Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019
dt. 06.07.2022
F. Instructions
NIL
56. Interest on delayed refunds.
If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not
refunded within sixty days from the date of receipt of application under sub- section (1) of that
section, interest at such rate not exceeding six per cent. as may be specified in the notification
issued by the Government on the recommendations of the Council shall be payable in respect
of such refund 1[for the period of delay beyond sixty days from the date of receipt of such
application till the date of refund of such tax, to be computed in such manner and subject to
such conditions and restrictions as may be prescribed]:
Provided that where any claim of refund arises from an order passed by an adjudicating
authority or Appellate Authority or Appellate Tribunal or court which has attained finality and
the same is not refunded within sixty days from the date of receipt of application filed
consequent to such order, interest at such rate not exceeding nine per cent. as may be notified
by the Government on the recommendations of the Council shall be payable in respect of such
refund from the date immediately after the expiry of sixty days from the date of receipt of
application till the date of refund.
Explanation.––For the purposes of this section, where any order of refund is made by an
Appellate Authority, Appellate Tribunal or any court against an order of the proper officer
under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate
Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
A. Section 56 - Relevant Rules & Forms
Rule 94 Order sanctioning interest on delayed refunds Form GST RFD-05
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 56 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

1
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.147) enacted on 31.03.2023, for the words ―from the date immediately after the expiry of sixty days from the date
of receipt of application under the said sub-section till the date of refund of such tax‖.

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S. 57 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 56 - Relevant Rules & Forms

2. 13/2017 – CT, Prescribes rate of interest under CGST Act, 2017 for the purpose of
dt. 28.06.2017 sec 50, 54 and 56
3. Finance Act, 2023 (8 of Amendment in sec 56 w.e.f. 01.10.2023 [Sec 147 of the Finance Act,
2023), dt. 31.03.2023 2023]
read with N. No.28/2023
– CT, dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 94
dt. 28.06.2017
2. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rule 94, Form
dt. 28.06.2019 read with GST RFD-05 (w.e.f. 24.09.2019)
42/2019 – CT,
dt. 24.09.2019
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 79/2018 – GST, Clarification on refund related issues
dt. 31.12.2018
2. 131/2020 – GST, Standard Operating Procedure (SOP) to be followed by exporters
dt. 23.01.2020
F. Instructions
NIL

57. Consumer Welfare Fund.

The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there
shall be credited to the Fund,—
(a) the amount referred to in sub-section (5) of section 54;
(b) any income from investment of the amount credited to the Fund; and
(c) such other monies received by it,
in such manner as may be prescribed.
A. Section 57 - Relevant Rules & Forms
Rule 92 Order sanctioning refund Form GST RFD-01B,RFD-05 to RFD-09
Rule 97 Consumer Welfare Fund Nil

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B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 57 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 97
dt. 28.06.2017
2. 21/2018 – CT, CGST (Fourth Amendment) Rules, 2018 – Amending Rule 97
dt. 18.04.2018
3. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 97
dt. 13.06.2018
4. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rule 92
dt. 29.01.2019
5. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rule 92 and Form
dt. 28.06.2019 read GST RFD-05 (w.e.f. 24.09.2019)
with 42/2019 – CT,
dt. 24.09.2019
6. 49/2019 – CT, CGST (Sixth Amendment) Rules, 2019 – Amending Rule 97
dt. 09.10.2019
7. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 92
dt. 23.03.2020
D. Orders
S.No. ROD/Order/Date Contents
1. O-3/2018 – GST, Constitution of Standing Committee under sub-rule (4) of rule 97 of
dt. 16.08.2018 CGST Rules
E. Circulars
NIL
F. Instructions
NIL

58. Utilisation of Fund.

(1) All sums credited to the Fund shall be utilised by the Government for the welfare of the
consumers in such manner as may be prescribed.
(2) The Government or the authority specified by it shall maintain proper and separate
account and other relevant records in relation to the Fund and prepare an annual
statement of accounts in such form as may be prescribed in consultation with the
Comptroller and Auditor-General of India.

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S. 58 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 58 - Relevant Rules & Forms

Rule 97 Consumer Welfare Fund Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 58 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 97
dt. 28.06.2017
2. 21/2018 – CT, CGST (Fourth Amendment) Rules, 2018 – Amending Rule 97
dt. 18.04.2018
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 59

CHAPTER XII
ASSESSMENT
59. Self- assessment.
Every registered person shall self-assess the taxes payable under this Act and furnish a return
for each tax period as specified under section 39.
A. Section 59 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 59 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

60. Provisional assessment.

(1) Subject to the provisions of sub-section (2), where the taxable person is unable to
determine the value of goods or services or both or determine the rate of tax applicable
thereto, he may request the proper officer in writing giving reasons for payment of tax
on a provisional basis and the proper officer shall pass an order, within a period not later
than ninety days from the date of receipt of such request, allowing payment of tax on
provisional basis at such rate or on such value as may be specified by him.
(2) The payment of tax on provisional basis may be allowed, if the taxable person executes a
bond in such form as may be prescribed, and with such surety or security as the proper
officer may deem fit, binding the taxable person for payment of the difference between the
amount of tax as may be finally assessed and the amount of tax provisionally assessed.
(3) The proper officer shall, within a period not exceeding six months from the date of the
communication of the order issued under sub-section (1), pass the final assessment order
after taking into account such information as may be required for finalizing the
assessment:
Provided that the period specified in this sub-section may, on sufficient cause being
shown and for reasons to be recorded in writing, be extended by the Joint Commissioner

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S. 61 Central Goods and Services Tax Act, 2017 as on 01 January 2024

or Additional Commissioner for a further period not exceeding six months and by the
Commissioner for such further period not exceeding four years.
(4) The registered person shall be liable to pay interest on any tax payable on the supply of
goods or services or both under provisional assessment but not paid on the due date
specified under sub-section (7) of section 39 or the rules made thereunder, at the rate
specified under sub-section (1) of section 50, from the first day after the due date of
payment of tax in respect of the said supply of goods or services or both till the date of
actual payment, whether such amount is paid before or after the issuance of order for
final assessment.
(5) Where the registered person is entitled to a refund consequent to the order of final
assessment under sub-section (3), subject to the provisions of sub-section (8) of
section 54, interest shall be paid on such refund as provided in section 56.
A. Section 60 - Relevant Rules & Forms
Rule 98 Provisional Assessment Forms GST ASMT-01, ASMT-02, ASMT-03, ASMT-04,
ASMT-05, ASMT-06, ASMT-07, ASMT-08, ASMT-09
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 60 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 98
dt. 28.06.2017
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

61. Scrutiny of returns.

(1) The proper officer may scrutinize the return and related particulars furnished by the
registered person to verify the correctness of the return and inform him of the
discrepancies noticed, if any, in such manner as may be prescribed and seek his
explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be informed
accordingly and no further action shall be taken in this regard.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 62

(3) In case no satisfactory explanation is furnished within a period of thirty days of being
informed by the proper officer or such further period as may be permitted by him or
where the registered person, after accepting the discrepancies, fails to take the corrective
measure in his return for the month in which the discrepancy is accepted, the proper
officer may initiate appropriate action including those under section 65 or section 66 or
section 67, or proceed to determine the tax and other dues under section 73 or
section 74.
A. Section 61 - Relevant Rules & Forms
Rule 99 Scrutiny of returns Forms GST ASMT-10, ASMT-11, ASMT-12
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 61 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 99
dt. 28.06.2017
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
S.No. Instructions /Date Contents
1. 02/2022-GST, Standard Operating Procedure (SOP) for Scrutiny of returns for FY
dt. 22.03.2022 2017-18 and 2018-19
2. 02/2023-GST, Standard Operating Procedure for Scrutiny of Returns for FY 2019-20
dt. 26.05.2023 onwards

62. Assessment of non-filers of returns.

(1) Notwithstanding anything to the contrary contained in section 73 or section 74,
where a registered person fails to furnish the return under section 39 or section 45,
even after the service of a notice under section 46, the proper officer may proceed to
assess the tax liability of the said person to the best of his judgement taking into
account all the relevant material which is available or which he has gathered and
issue an assessment order within a period of five years from the date specified under
section 44 for furnishing of the annual return for the financial year to which the tax
not paid relates.

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(2) Where the registered person furnishes a valid return within 1[sixty days] of the service
of the assessment order under sub-section (1), the said assessment order shall be deemed
to have been withdrawn but the liability for payment of interest under sub-section (1) of
section 50 or for payment of late fee under section 47 shall continue.
2
[Provided that where the registered person fails to furnish a valid return within sixty
days of the service of the assessment order under sub-section (1), he may furnish the
same within a further period of sixty days on payment of an additional late fee of one
hundred rupees for each day of delay beyond sixty days of the service of the said
assessment order and in case he furnishes valid return within such extended period, the
said assessment order shall be deemed to have been withdrawn, but the liability to pay
interest under sub-section (1) of section 50 or to pay late fee under section 47 shall
continue.]
A. Section 62 - Relevant Rules & Forms
Rule 100 Assessment in certain cases Forms GST ASMT-13 to ASMT-18, DRC-01, DRC-07
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 62 of the CGST Act, w.e.f. 01.07.2017
2. 06/2023 – CT, dt. 31.03.2023 Amnesty scheme for deemed withdrawal of assessment orders
issued under section 62
3. 24/2023 – CT, dt. 17.07.2023 Extends amnesty scheme for deemed withdrawal of assessment
orders issued under section 62
4. Finance Act, 2023 (8 of Amendment in sec 62(2) w.e.f. 01.10.2023 [Sec 148 of the
2023), dt. 31.03.2023 read Finance Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rule 100
2. 16/2019 – CT, dt. 29.03.2019 CGST (Second Amendment) Rules, 2019 – Amending Rule 100,
Forms DRC-07, ASMT-13
D. Orders
NIL

1
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.148) enacted on 31.03.2023, for the words ―thirty days‖.
2
Ins. proviso w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.148) enacted on 31.03.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 63

A. Section 62 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
2. 129/2019 – GST, Standard Operating Procedure to be followed in case of non-filers of
dt. 24.12.2019 returns
F. Instructions
NIL

63. Assessment of unregistered persons.

Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable
person fails to obtain registration even though liable to do so or whose registration has been
cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer
may proceed to assess the tax liability of such taxable person to the best of his judgment for the
relevant tax periods and issue an assessment order within a period of five years from the date
specified under section 44 for furnishing of the annual return for the financial year to which the
tax not paid relates:
Provided that no such assessment order shall be passed without giving the person an
opportunity of being heard.
A. Section 63 - Relevant Rules & Forms
Rule 100 Assessment in certain cases Forms GST ASMT-13 to ASMT-18, DRC-01, DRC-07
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 63 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 100
dt. 28.06.2017
2. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 100, Forms
dt. 29.03.2019 DRC-01, DRC-07, ASMT-15
3. 32/2021 – CT, CGST (Seventh Amendment) Rules, 2021 – Amending Form ASMT-14
dt. 29.08.2021
D. Orders
NIL

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S. 64 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 63 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

64. Summary assessment in certain special cases.

(1) The proper officer may, on any evidence showing a tax liability of a person coming to
his notice, with the previous permission of Additional Commissioner or Joint
Commissioner, proceed to assess the tax liability of such person to protect the interest of
revenue and issue an assessment order, if he has sufficient grounds to believe that any
delay in doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not
ascertainable and such liability pertains to supply of goods, the person in charge of such
goods shall be deemed to be the taxable person liable to be assessed and liable to pay
tax and any other amount due under this section.
(2) On an application made by the taxable person within thirty days from the date of receipt
of order passed under sub-section (1) or on his own motion, if the Additional
Commissioner or Joint Commissioner considers that such order is erroneous, he may
withdraw such order and follow the procedure laid down in section 73 or section 74.
A. Section 64 - Relevant Rules & Forms
Rule 100 Assessment in certain cases Forms GST ASMT-13 to ASMT-18, DRC-01, DRC-07
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 64 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 100
dt. 28.06.2017
2. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 100, Forms
dt. 29.03.2019 DRC-07, ASMT-16
D. Orders
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 64

A. Section 64 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

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S. 65 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XIII
AUDIT
65. Audit by tax authorities.
(1) The Commissioner or any officer authorised by him, by way of a general or a specific
order, may undertake audit of any registered person for such period, at such frequency
and in such manner as may be prescribed.
(2) The officers referred to in sub-section (1) may conduct audit at the place of business of
the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteen working
days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed within a period of three months from
the date of commencement of the audit:
Provided that where the Commissioner is satisfied that audit in respect of such
registered person cannot be completed within three months, he may, for the reasons to
be recorded in writing, extend the period by a further period not exceeding six months.
Explanation.––For the purposes of this sub-section, the expression ―commencement of
audit‖ shall mean the date on which the records and other documents, called for by the
tax authorities, are made available by the registered person or the actual institution of
audit at the place of business, whichever is later.
(5) During the course of audit, the authorised officer may require the registered person,—
(i) to afford him the necessary facility to verify the books of account or other
documents as he may require;
(ii) to furnish such information as he may require and render assistance for timely
completion of the audit.
(6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered
person, whose records are audited, about the findings, his rights and obligations and the
reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or
short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the
proper officer may initiate action under section 73 or section 74.
A. Section 65 - Relevant Rules & Forms
Rule 101 Audit Forms GST ADT-01, ADT-02
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 65 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 66

A. Section 65 - Relevant Rules & Forms

2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 101
dt. 28.06.2017
2. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 101(1)
dt. 31.12.2018
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

66. Special audit.

(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him,
any officer not below the rank of Assistant Commissioner, having regard to the nature
and complexity of the case and the interest of revenue, is of the opinion that the value
has not been correctly declared or the credit availed is not within the normal limits, he
may, with the prior approval of the Commissioner, direct such registered person by a
communication in writing to get his records including books of account examined and
audited by a chartered accountant or a cost accountant as may be nominated by the
Commissioner.
(2) The chartered accountant or cost accountant so nominated shall, within the period of
ninety days, submit a report of such audit duly signed and certified by him to the said
Assistant Commissioner mentioning therein such other particulars as may be specified:

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S. 66 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Provided that the Assistant Commissioner may, on an application made to him in this
behalf by the registered person or the chartered accountant or cost accountant or for any
material and sufficient reason, extend the said period by a further period of ninety days.
(3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of
the registered person have been audited under any other provisions of this Act or any
other law for the time being in force.
(4) The registered person shall be given an opportunity of being heard in respect of any
material gathered on the basis of special audit under sub-section (1) which is proposed
to be used in any proceedings against him under this Act or the rules made thereunder.
(5) The expenses of the examination and audit of records under sub-section (1), including
the remuneration of such chartered accountant or cost accountant, shall be determined
and paid by the Commissioner and such determination shall be final.
(6) Where the special audit conducted under sub-section (1) results in detection of tax not
paid or short paid or erroneously refunded, or input tax credit wrongly availed or
utilised, the proper officer may initiate action under section 73 or section 74.
A. Section 66 - Relevant Rules & Forms
Rule 102 Special Audit Forms GST ADT-03, ADT-04
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 66 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 102
dt. 28.06.2017
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 67

CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure.
(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to
believe that––
(a) a taxable person has suppressed any transaction relating to supply of goods or
services or both or the stock of goods in hand, or has claimed input tax credit in
excess of his entitlement under this Act or has indulged in contravention of any
of the provisions of this Act or the rules made thereunder to evade tax under this
Act; or
(b) any person engaged in the business of transporting goods or an owner or operator
of a warehouse or a godown or any other place is keeping goods which have
escaped payment of tax or has kept his accounts or goods in such a manner as is
likely to cause evasion of tax payable under this Act,
he may authorise in writing any other officer of central tax to inspect any places of
business of the taxable person or the persons engaged in the business of transporting
goods or the owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to
an inspection carried out under sub-section (1) or otherwise, has reasons to believe that
any goods liable to confiscation or any documents or books or things, which in his
opinion shall be useful for or relevant to any proceedings under this Act, are secreted in
any place, he may authorise in writing any other officer of central tax to search and
seize or may himself search and seize such goods, documents or books or things:
Provided that where it is not practicable to seize any such goods, the proper officer, or
any officer authorised by him, may serve on the owner or the custodian of the goods an
order that he shall not remove, part with, or otherwise deal with the goods except with
the previous permission of such officer:
Provided further that the documents or books or things so seized shall be retained by
such officer only for so long as may be necessary for their examination and for any
inquiry or proceedings under this Act.
(3) The documents, books or things referred to in sub-section (2) or any other documents,
books or things produced by a taxable person or any other person, which have not been
relied upon for the issue of notice under this Act or the rules made thereunder, shall be
returned to such person within a period not exceeding thirty days of the issue of the said
notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open
the door of any premises or to break open any almirah, electronic devices, box,
receptacle in which any goods, accounts, registers or documents of the person are
suspected to be concealed, where access to such premises, almirah, electronic devices,
box or receptacle is denied.

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S. 67 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(5) The person from whose custody any documents are seized under sub-section (2) shall be
entitled to make copies thereof or take extracts therefrom in the presence of an
authorised officer at such place and time as such officer may indicate in this behalf
except where making such copies or taking such extracts may, in the opinion of the
proper officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon
execution of a bond and furnishing of a security, in such manner and of such quantum,
respectively, as may be prescribed or on payment of applicable tax, interest and penalty
payable, as the case may be.
(7) Where any goods are seized under sub-section (2) and no notice in respect thereof is
given within six months of the seizure of the goods, the goods shall be returned to the
person from whose possession they were seized:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the proper officer for a further period not exceeding six months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods,
depreciation in the value of the goods with the passage of time, constraints of storage
space for the goods or any other relevant considerations, by notification, specify the
goods or class of goods which shall, as soon as may be after its seizure under sub-
section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a
proper officer, or any officer authorised by him under sub-section (2), he shall prepare
an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973, (2 of 1974) relating to search
and seizure, shall, so far as may be, apply to search and seizure under this section
subject to the modification that sub-section (5) of section 165 of the said Code shall
have effect as if for the word ―Magistrate‖, wherever it occurs, the word
―Commissioner‖ were substituted.
(11) Where the proper officer has reasons to believe that any person has evaded or is
attempting to evade the payment of any tax, he may, for reasons to be recorded in
writing, seize the accounts, registers or documents of such person produced before him
and shall grant a receipt for the same, and shall retain the same for so long as may be
necessary in connection with any proceedings under this Act or the rules made
thereunder for prosecution.
(12) The Commissioner or an officer authorised by him may cause purchase of any goods or
services or both by any person authorised by him from the business premises of any
taxable person, to check the issue of tax invoices or bills of supply by such taxable
person, and on return of goods so purchased by such officer, such taxable person or any
person in charge of the business premises shall refund the amount so paid towards the
goods after cancelling any tax invoice or bill of supply issued earlier.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 67

A. Section 67 - Relevant Rules & Forms

Rule 138B Verification of documents and conveyances Nil
Rule 138C Inspection and verification of goods Form GST EWB-03
Rule 139 Inspection, search and seizure Forms GST INS-01, INS-02, INS-03
Rule 140 Bond and security for release of seized goods Form GST INS-04
Rule 141 Procedure in respect of seized goods Form GST INS-05
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 67 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 27/2018 – CT, Specified goods which may be disposed off by the proper officer
dt. 13.06.2018 after its seizure
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rules 139 to
dt. 01.07.2017 141
2. 27/2017 – CT, dt. 30.08.17 Rules 138B and 138C were inserted vide N. No. 27/2017-CT, dt.
read with No. 3/2018 – CT, 30.08.2017. These rules were substituted vide N. No. 3/2018-CT,
dt. 23.01.2018; 12/2018 – dt. 23.01.2018 and then vide N. No. 12/2018-CT, dt. 07.03.2018
CT, dt. 07.03.18; 15/2018 – before coming into force. These Rules came into force w.e.f.
CT, dt. 23.03.18 01.04.2018 vide N. No. 15/2018-CT, dt. 23.03.18
3. 28/2018 – CT, CGST (Sixth Amendment) Rules, 2018 – Amending Rule 138C
dt. 19.06.2018
4. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rule 141
dt. 23.03.2020
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
S.No. Instructions /Date Contents
1. 04/2019-20 [GST- Judgement of Hon‘ble Supreme Court in the case of state of Uttar
Investigation-Seizure], Pradesh & Ors vs. M/s. Kay Pan Fragrance Pvt. Ltd. in Civil
dt. 09.12.2019 Appeal No. 8942/2019 & 8944/2019

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S. 68 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 67 - Relevant Rules & Forms

2. 01/2020-21 [GST- Instructions/Guidelines regarding procedures to be followed
Investigation-DGOV Ref], during Search Operation
dt. 02.02.2021 read with
Corrigendum,
dt. 14.09.2021
3. 01/2021-22 (GST- Reporting of major cases of GST evasion
Investigation),
dt. 26.04.2021
4. 02/2021-22 [GST- Protocol for sharing of information by Law and Enforcement
Investigation-ISP], Agencies & Department with Central Economic Intelligence
dt. 16.08.2021 Bureau

68. Inspection of goods in movement.

(1) The Government may require the person in charge of a conveyance carrying any
consignment of goods of value exceeding such amount as may be specified to carry with
him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated
in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer
at any place, he may require the person in charge of the said conveyance to produce the
documents prescribed under the said sub-section and devices for verification, and the
said person shall be liable to produce the documents and devices and also allow the
inspection of goods.
A. Section 68 - Relevant Rules & Forms
Rule 55 Transportation of goods without issue of invoice Nil
Rule 55A Tax Invoice or bill of supply to accompany transport of goods Nil
Rule 138 Information to be furnished prior to commencement of Forms GST EWB-01,
movement of goods and generation of e-way bill EWB-02, GSTR-1
Rule 138A Documents and devices to be carried by a person-in-charge of a Forms GST EWB-01,
conveyance INV-01
Rule 138B Verification of documents and conveyances Nil
Rule 138C Inspection and verification of goods Form GST EWB-03
Rule 138D Facility for uploading information regarding detention of Form GST EWB-04
vehicle
Rule 138E Restriction on furnishing of information in PART A of Form Form GST EWB-01
GST EWB-01
Rule 138F Information to be furnished in case of intra-State movement of Form GST EWB-01
gold, precious stones, etc. and generation of e-way bills thereof

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 68

A. Section 68 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 68 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 55 and 138
dt. 28.06.2017
2. 27/2017 – CT, CGST (Sixth Amendment) Rules, 2017 – Amending Rule 138, Inserting
dt. 30.08.2017 Rules 138A to 138D and Forms EWB-01 to EWB-04 and INV-01
3. 34/2017 – CT, CGST (Seventh Amendment) Rules, 2017 – Amending Rule 138 and Form
dt. 15.09.2017 GST EWB-01
4. 74/2017 – CT, Notifies the date from which E-Way Bill Rules shall come into force w.e.f.
dt. 29.12.2017 01.02.2018
5. 03/2018 – CT, CGST (Amendment) Rules, 2018 – Amending Rule 138, 138A, 138B,
dt. 23.01.2018 Forms GST EWB-01, GST EWB-02
6. 11/2018 – CT, 74/2017 – CT, dt. 29.12.2017 rescinds - Postpones the coming into force
dt. 02.03.2018 of the E-Way Bill Rules
7. 12/2018 – CT, CGST (Second Amendment) Rules, 2018 – Amending Rule 138 to 138C,
dt. 07.03.2018 Forms GST EWB-01 to EWB-04 and INV-01
8. 14/2018 – CT, CGST (Third Amendment) Rules, 2018 – Amending Rule 138D
dt. 23.03.2018
9. 15/2018 – CT, Notifies the date from which E-Way Bill Rules shall come into force w.e.f.
dt. 23.03.2018 01.04.2018
10. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 138(14)
dt. 13.06.2018
11. 28/2018 – CT, CGST (Sixth Amendment) Rules, 2018 – Amending Rule 138C
dt. 19.06.2018
12. 39/2018 – CT, CGST (Eighth Amendment) Rules, 2018 – Amending Rule 138A and
dt. 04.09.2018 Form GST EWB-01
13. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 138 and
dt. 31.12.2018 inserting Rule 138E

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A. Section 68 - Relevant Rules & Forms

14. 22/2019 – CT, Notifies the provisions of Rule 138E of the CGST Rules w.e.f. 21.06.2019
dt. 23.04.2019
15. 25/2019 – CT, Extends the date from which the facility of blocking and unblocking on e-
dt. 21.06.2019 way bill facility as per the provision of Rule 138E of CGST Rules, 2017
shall be brought into force to 21.08.2019
16. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rule 138
dt. 28.06.2019
17. 33/2019 – CT, CGST (Fifth Amendment) Rules, 2019 – Inserting Forms GST EWB-05,
dt. 18.07.2019 EWB-06 and amending Rule 138E
18. 36/2019 – CT, Extends the date from which the facility of blocking and unblocking of e-
dt. 20.08.2019 way bill facility as per the provision of Rule 138E of CGST Rules, 2017
shall be brought into force to 21.11.2019
19. 75/2019 – CT, CGST (Ninth Amendment) Rules, 2019 – Amending Rule 138E
dt. 26.12.2019
20. 02/2020 – CT, CGST (Amendment) Rules, 2020 – Amending Form GST INV-01
dt. 01.01.2020
21. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020 and to extend validity of e-
way bills
22. 40/2020 – CT, Extends the validity of e-way bills till 31.05.2020 for those e-way bills
dt. 05.05.2020 which expire during the period from 20.03.2020 to 15.04.2020 and
generated till 24.03.2020
23. 47/2020 – CT, Amends N. No. 40/2020 – CT dated 05.05.2020 in respect of extension of
dt. 09.06.2020 validity of e-way bill generated on or before 24.03.2020 (whose validity
has expired on or after 20th day of March 2020) till the 30th day of June
24. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
25. 72/2020 – CT, CGST (Eleventh Amendment) Rules, 2020 – Amending Rules 138A
dt. 30.09.2020
26. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Rule 138E
dt. 15.10.2020
27. 94/2020 – CT, CGST (Fourteenth Amendment) Rules, 2020 – Amending Rules 138 w.e.f.
dt. 22.12.2020 01.01.2021 and 138E w.e.f. 22.12.2020
28. 15/2021 – CT, CGST (Fourth Amendment) Rules, 2021 – Amending Rule 138E w.e.f.
dt. 18.05.2021 18.05.2021
29. 32/2021 – CT, CGST (Seventh Amendment) Rules, 2021 – Amending Proviso to Rule
dt. 29.08.2021 138E w.e.f. 01.05.2021

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 68

A. Section 68 - Relevant Rules & Forms

30. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Rule 138 w.e.f.
dt. 26.12.2022 26.12.2022
31. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Inserting Rule 138F w.e.f.
dt. 04.08.2023 04.08.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
2. 10/2017 – GST, Clarification on movement of goods on approval basis
dt. 18.10.2017
3. 22/2017 – GST, Clarification on issues regarding treatment of supply by an artist in
dt. 21.12.2017 various States and supply of goods by artists from galleries
4. 41/2018 – GST, Procedure for interception of conveyances for inspection of goods in
dt. 13.04.2018 movement, and detention, release and confiscation of such goods &
conveyances
5. 47/2018 – GST, Clarifications of certain issues under GST
dt. 08.06.2018
6. 49/2018 – GST, Modification of Circular No. 41/15/2018-GST, dt. 13.04.2018
dt. 21.06.2018
7. 64/2018 – GST, Modification of the procedure for interception of conveyances for
dt. 14.09.2018 inspection of goods in movement, and detention, release and confiscation
of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-
GST, dt. 13.04.2018 and 49/23/2018-GST, dt. 21.06.2018
8. 76/2018 – GST, Who will be considered as the ―owner of the goods‟ for the purposes of
dt. 31.12.2018 section 129(1) of the CGST Act
9. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of amendments
dt. 01.02.2019 in the CGST Act (which shall come into force w.e.f. 01.02.2019) –
Regarding Rule 138
10. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
11. 160/16/2021 – GST, Clarification in respect of certain GST related issues
dt. 20.09.2021
F. Instructions
NIL

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S. 69 Central Goods and Services Tax Act, 2017 as on 01 January 2024

69. Power to arrest.

(1) Where the Commissioner has reasons to believe that a person has committed any
offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1)
of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-
section (2) of the said section, he may, by order, authorise any officer of central tax to
arrest such person.
(2) Where a person is arrested under sub-section (1) for an offence specified under sub-
section (5) of section 132, the officer authorised to arrest the person shall inform such person
of the grounds of arrest and produce him before a Magistrate within twenty-four hours.
(3) Subject to the provisions of the Code of Criminal Procedure, 1973, (2 of 1974)––
(a) where a person is arrested under sub-section (1) for any offence specified under
sub-section (4) of section 132, he shall be admitted to bail or in default of bail,
forwarded to the custody of the Magistrate;
(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner
or the Assistant Commissioner shall, for the purpose of releasing an arrested
person on bail or otherwise, have the same powers and be subject to the same
provisions as an officer-in-charge of a police station.
A. Section 69 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 69 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
S.No. Instructions /Date Contents
1. 01/2019-20 [GST- Arrest under GST- Filing of Caveat in Hon‘ble Supreme Court
Investigation-Arrest-
caveat], dt. 29.05.2019
2. 02/2019-20 [(GST- Direction of Hon‘ble Supreme Court in the matter of SLP No. 4322-
Investigation)-Arrest- 4324/2019
caveat], dt. 30.05.2019

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A. Section 69 - Relevant Rules & Forms

3. 02/2022-23 (GST- Guidelines for arrest and bail in relation to offences punishable
Investigation), under the CGST Act, 2017
dt. 17.08.2022
4. 04/2022-23 (GST- Guidelines for launching of prosecution under the CGST, 2017
Investigation),
dt. 01.09.2022

70. Power to summon persons to give evidence and produce documents.

(1) The proper officer under this Act shall have power to summon any person whose
attendance he considers necessary either to give evidence or to produce a document or
any other thing 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).
(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a ―judicial
proceedings‖ within the meaning of section 193 and section 228 of the Indian Penal
Code (45 of 1860).
A. Section 70 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 70 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
S.No. Instructions/Date Contents
1. 03/2022-23 (GST- Guidelines on issuance of summons under section 70 of the CGST
Investigation), Act, 2017
dt. 17.08.2022

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S. 71 Central Goods and Services Tax Act, 2017 as on 01 January 2024

71. Access to business premises.

(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint
Commissioner, shall have access to any place of business of a registered person to
inspect books of account, documents, computers, computer programs, computer
software whether installed in a computer or otherwise and such other things as he may
require and which may be available at such place, for the purposes of carrying out any
audit, scrutiny, verification and checks as may be necessary to safeguard the interest of
revenue.
(2) Every person in charge of place referred to in sub-section (1) shall, on demand, make
available to the officer authorised under sub-section (1) or the audit party deputed by the
proper officer or a cost accountant or chartered accountant nominated under
section 66—
(i) such records as prepared or maintained by the registered person and declared to
the proper officer in such manner as may be prescribed;
(ii) trial balance or its equivalent;
(iii) statements of annual financial accounts, duly audited, wherever required;
(iv) cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of
2013);
(v) the income-tax audit report, if any, under section 44AB of the Income-tax
Act, 1961; (43 of 1961) and
(vi) any other relevant record,
for the scrutiny by the officer or audit party or the chartered accountant or cost
accountant within a period not exceeding fifteen working days from the day when such
demand is made, or such further period as may be allowed by the said officer or the
audit party or the chartered accountant or cost accountant.
A. Section 71 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 71 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 72

A. Section 71 - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

72. Officers to assist proper officers.

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection
of land revenue, including village officers, officers of State tax and officers of Union
territory tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers
to assist the proper officers in the implementation of this Act when called upon to do so
by the Commissioner.
A. Section 72 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 72 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 73 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XV
DEMANDS AND RECOVERY
73. Determination of tax not paid or short paid or erroneously refunded or input tax
credit wrongly availed or utilised for any reason other than fraud or any wilful-
misstatement or suppression of facts.
(1) Where it appears to the proper officer that any tax has not been paid or short paid or
erroneously refunded, or where input tax credit has been wrongly availed or utilised for
any reason, other than the reason of fraud or any wilful-misstatement or suppression of
facts to evade tax, he shall serve notice on the person chargeable with tax which has not
been so paid or which has been so short paid or to whom the refund has erroneously
been made, or who has wrongly availed or utilised input tax credit, requiring him to
show cause as to why he should not pay the amount specified in the notice along with
interest payable thereon under section 50 and a penalty leviable under the provisions of
this Act or the rules made thereunder.
(2) The proper officer shall issue the notice under sub-section (1) at least three months prior
to the time limit specified in sub-section (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer
may serve a statement, containing the details of tax not paid or short paid or erroneously
refunded or input tax credit wrongly availed or utilised for such periods other than those
covered under sub-section (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person
under sub-section (1), subject to the condition that the grounds relied upon for such tax
periods other than those covered under sub-section (1) are the same as are mentioned in
the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub-section (1) or,
as the case may be, the statement under sub-section (3), pay the amount of tax along
with interest payable thereon under section 50 on the basis of his own ascertainment of
such tax or the tax as ascertained by the proper officer and inform the proper officer in
writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-
section (1) or, as the case may be, the statement under sub-section (3), in respect of the
tax so paid or any penalty payable under the provisions of this Act or the rules made
thereunder.
(7) Where the proper officer is of the opinion that the amount paid under sub-section (5)
falls short of the amount actually payable, he shall proceed to issue the notice as
provided for in sub-section (1) in respect of such amount which falls short of the amount
actually payable.
(8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the
said tax along with interest payable under section 50 within thirty days of issue of show
cause notice, no penalty shall be payable and all proceedings in respect of the said
notice shall be deemed to be concluded.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 73

(9) The proper officer shall, after considering the representation, if any, made by person
chargeable with tax, determine the amount of tax, interest and a penalty equivalent to
ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person
and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within three years from the
due date for furnishing of annual return for the financial year to which the tax not paid
or short paid or input tax credit wrongly availed or utilised relates to or within three
years from the date of erroneous refund.
(11) Notwithstanding anything contained in sub-section (6) or sub-section (8), penalty under
sub-section (9) shall be payable where any amount of self-assessed tax or any amount
collected as tax has not been paid within a period of thirty days from the due date of
payment of such tax.
A. Section 73 - Relevant Rules & Forms
Rule 142 Notice and order for demand of amounts payable Forms GST DRC-01, DRC-01A,
under the Act DRC-02, DRC-03, DRC-04, DRC-
05, DRC-06, DRC-07, DRC-08
Rule 142A Procedure for recovery of dues under existing laws Forms GST DRC-07A, DRC-08A,
PMT-01
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 73 of the CGST Act, w.e.f. 01.07.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
4. 13/2022 – CT, dt. 05.07.2022 Extends dates of specified compliances in exercise of powers
under section 168A of CGST Act for adjudication of cases for
the years 2017-18, 2018-19 and 2019-20
5. 56/2023 – CT, dt. 28.12.2023 Extends dates of specified compliances in exercise of powers
under section 168A of CGST Act for adjudication of cases for
the years 2018-19 and 2019-20
C. Rule related Notifications
1. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Inserting Rule 142
2. 28/2018 – CT, dt. 19.06.2018 CGST (Sixth Amendment) Rules, 2018 – Amending Rule
142(5)
3. 48/2018 – CT, dt. 10.09.2018 CGST (Ninth Amendment) Rules, 2018 – Amending Rule
142(5)

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A. Section 73 - Relevant Rules & Forms

4. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule
142A, Forms GST DRC-07A, DRC-08A and amending Form
GST PMT-01
5. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule
142(5)
6. 16/2019 – CT, dt. 29.03.2019 CGST (Second Amendment) Rules, 2019 – Amending Rule
142, Forms DRC-01, DRC-02, DRC-7, DRC-08
7. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019 – Amending Form
GST DRC-03
8. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Inserting Form GST
DRC-01A and amending Rule 142
9. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
10. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
11. 79/2020 – CT, dt. 15.10.2020 CGST (Twelfth Amendment) Rules, 2020 – Amending Rule
142 and Forms GST DRC-01, GST DRC-02, GST DRC-07,
GST DRC-08
12. 37/2021 – CT, dt. 01.12.2021 CGST (Ninth Amendment) Rules, 2021 – Amending Form GST
DRC-03
13. 40/2021 – CT, dt. 29.12.2021 CGST (Tenth Amendment) Rules, 2021 – Amending Rule 142
w.e.f. 01.01.2022
14. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022 – Amending Form
DRC-03 w.e.f. 26.12.2022
15. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023 – Amending Rule 142
w.e.f. 26.10.2023
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2019 – GST, Appointment of common authority for the purpose of exercise
dt. 12.03.2019 of powers under sections 73, 74, 75 and 76 of the CGST Act
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, dt. 05.07.2017 Proper officer relating to provisions other than Registration
and Composition under CGST Act, 2017
2. 31/2018 – GST, dt. 09.02.2018 Proper officer under sections 73 and 74 of the CGST Act, and
under the IGST Act

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A. Section 73 - Relevant Rules & Forms

3. 76/2018 – GST, dt. 31.12.2018 Leviability of penalty under section 73(11) of the CGST Act
4. 169/01/2022-GST, Amendment to Circular No. 31/05/2018-GST, dated 9th
dt. 12.03.2022 February, 2018 on ‗Proper officer under sections 73 and 74
of the Central Goods and Services Tax Act, 2017 and under
the Integrated Goods and Services Tax Act, 2017
5. 171/03/2022-GST, Clarification on various issues relating to applicability of
dt. 06.07.2022 demand and penalty provisions under the CGST Act, 2017 in
respect of transactions involving fake invoices
6. 187/19/2022-GST, Clarification regarding the treatment of statutory dues under
dt. 27.12.2022 GST law in respect of the taxpayers for whom the proceedings
have been finalised under Insolvency and Bankruptcy Code,
2016
F. Instructions
S.No. Instructions /Date Contents
1. 02/2021-22 [GST- Issuance of SCNS in Time Bound Manner
Investigation-DR],
dt. 22.09.2021
2. 01/2022-23 (GST- Deposit of tax during the course of search, inspection or
Investigation), dt. 25.05.2022 investigation
3. 04/2023-GST, dt. 23.11.2023 Serving of the summary of notice in Form GST DRC-01 and
uploading of summary of order in Form GST DRC-07
electronically on the portal by the proper officer

74. Determination of tax not paid or short paid or erroneously refunded or input tax
credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or
suppression of facts.
(1) Where it appears to the proper officer that any tax has not been paid or short paid or
erroneously refunded or where input tax credit has been wrongly availed or utilised by
reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, he shall
serve notice on the person chargeable with tax which has not been so paid or which has
been so short paid or to whom the refund has erroneously been made, or who has
wrongly availed or utilised input tax credit, requiring him to show cause as to why he
should not pay the amount specified in the notice along with interest payable thereon
under section 50 and a penalty equivalent to the tax specified in the notice.
(2) The proper officer shall issue the notice under sub-section (1) at least six months prior
to the time limit specified in sub-section (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer
may serve a statement, containing the details of tax not paid or short paid or erroneously
refunded or input tax credit wrongly availed or utilised for such periods other than those
covered under sub-section (1), on the person chargeable with tax.

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S. 74 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(4) The service of statement under sub-section (3) shall be deemed to be service of notice
under sub-section (1) of section 73, subject to the condition that the grounds relied upon
in the said statement, except the ground of fraud, or any wilful-misstatement or
suppression of facts to evade tax, for periods other than those covered under sub-
section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub-section (1), pay
the amount of tax along with interest payable under section 50 and a penalty equivalent
to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the
tax as ascertained by the proper officer and inform the proper officer in writing of such
payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-
section (1), in respect of the tax so paid or any penalty payable under the provisions of
this Act or the rules made thereunder.
(7) Where the proper officer is of the opinion that the amount paid under sub-section (5)
falls short of the amount actually payable, he shall proceed to issue the notice as
provided for in sub-section (1) in respect of such amount which falls short of the amount
actually payable.
(8) Where any person chargeable with tax under sub-section (1) pays the said tax along with
interest payable under section 50 and a penalty equivalent to twenty-five per cent. of
such tax within thirty days of issue of the notice, all proceedings in respect of the said
notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by the person
chargeable with tax, determine the amount of tax, interest and penalty due from such
person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a period of five
years from the due date for furnishing of annual return for the financial year to which
the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or
within five years from the date of erroneous refund.
(11) Where any person served with an order issued under sub-section (9) pays the tax along
with interest payable thereon under section 50 and a penalty equivalent to fifty per cent.
of such tax within thirty days of communication of the order, all proceedings in respect
of the said notice shall be deemed to be concluded.
Explanation 1.—For the purposes of section 73 and this section,—
(i) the expression ―all proceedings in respect of the said notice‖ shall not include
proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay
tax and some other persons, and such proceedings against the main person have been
concluded under section 73 or section 74, the proceedings against all the persons liable
to pay penalty under 1[sections 122 and 125] are deemed to be concluded.
1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.113) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021, for the words and figures ―sections 122, 125, 129 and 130‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 74

Explanation 2.––For the purposes of this Act, the expression ―suppression‖ shall mean non-
declaration of facts or information which a taxable person is required to declare in the return,
statement, report or any other document furnished under this Act or the rules made thereunder,
or failure to furnish any information on being asked for, in writing, by the proper officer.
A. Section 74 - Relevant Rules & Forms
Rule 142 Notice and order for demand of amounts Forms GST DRC-01, DRC-01A, DRC-02,
payable under the Act DRC-03, DRC-04, DRC-05, DRC-06,
DRC-07, DRC-08
Rule 142A Procedure for recovery of dues under Forms GST DRC-07A, DRC-08A, PMT-01
existing laws
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 74 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2021 (Act Amends clause (ii) of the Explanation 1 of sec 74 of the CGST Act -
No. 13 of 2021), w.e.f. 01.01.2022
dt. 28.03.2021 read with
N. No. 39/2021 – CT,
dt. 21.12.2021
3. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
4. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 142
dt. 01.07.2017
2. 28/2018 – CT, CGST (Sixth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 19.06.2018
3. 48/2018 – CT, CGST (Ninth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 10.09.2018
4. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule 142A,
dt. 30.10.2018 Forms GST DRC-07A, DRC-08A and amending Form GST PMT-01
5. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 31.12.2018
6. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 142, Forms
dt. 29.03.2019 DRC-1, DRC-2, DRC-7, DRC-8

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A. Section 74 - Relevant Rules & Forms

7. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Form GST DRC-03
dt. 28.06.2019
8. 49/2019 – CT, CGST (Sixth Amendment) Rules, 2019 – Inserting Form GST DRC-01A
dt. 09.10.2019 and amending Rule 142
9. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
10. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
11. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Rule 142 and
dt. 15.10.2020 Forms GST DRC-01, GST DRC-02, GST DRC-07, GST DRC-08
12. 37/2021 – CT, CGST (Ninth Amendment) Rules, 2021 – Amending Form GST DRC-03
dt. 01.12.2021
13. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Form DRC-03 w.e.f.
dt. 26.12.2022 26.12.2022
14. 52/2023 – CT, CGST (Fourth Amendment) Rules, 2023 – Amending Rule 142 w.e.f.
dt. 26.10.2023 26.10.2023
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2019 – GST, Appointment of common authority for the purpose of exercise of powers
dt. 12.03.2019 under sections 73, 74, 75 and 76 of the CGST Act
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
2. 31/2018 – GST, Proper officer under sections 73 and 74 of the CGST Act, and under the
dt. 09.02.2018 IGST Act
3. 169/01/2022-GST, Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018
dt. 12.03.2022 on ‗Proper officer under sections 73 and 74 of the Central Goods and
Services Tax Act, 2017 and under the Integrated Goods and Services
Tax Act, 2017
4. 171/03/2022-GST, Clarification on various issues relating to applicability of demand and
dt. 06.07.2022 penalty provisions under the CGST Act, 2017 in respect of transactions
involving fake invoices

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A. Section 74 - Relevant Rules & Forms

F. Instructions
S.No. Instructions /Date Contents
1. 02/2021-22 [GST- Issuance of SCNS in Time Bound Manner
Investigation-DR],
dt. 22.09.2021
2. 01/2022-23 (GST- Deposit of tax during the course of search, inspection or investigation
Investigation),
dt. 25.05.2022
3. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and uploading
dt. 23.11.2023 of summary of order in Form GST DRC-07 electronically on the portal
by the proper officer
4. 05/2023-GST, Judgment of the Honourable Supreme Court in the case of Northern
dt. 13.12.2023 Operating Systems Private Limited (NOS)

75. General provisions relating to determination of tax.

(1) Where the service of notice or issuance of order is stayed by an order of a court or
Appellate Tribunal, the period of such stay shall be excluded in computing the period
specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of
section 74, as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice
issued under sub-section (1) of section 74 is not sustainable for the reason that the
charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not
been established against the person to whom the notice was issued, the proper officer
shall determine the tax payable by such person, deeming as if the notice were issued
under sub-section (1) of section 73.
(3) Where any order is required to be issued in pursuance of the direction of the Appellate
Authority or Appellate Tribunal or a court, such order shall be issued within two years
from the date of communication of the said direction.
(4) An opportunity of hearing shall be granted where a request is received in writing from
the person chargeable with tax or penalty, or where any adverse decision is
contemplated against such person.
(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax,
grant time to the said person and adjourn the hearing for reasons to be recorded in
writing:
Provided that no such adjournment shall be granted for more than three times to a
person during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of his
decision.

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S. 75 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of
the amount specified in the notice and no demand shall be confirmed on the grounds
other than the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of
tax determined by the proper officer, the amount of interest and penalty shall stand
modified accordingly, taking into account the amount of tax so modified.
(9) The interest on the tax short paid or not paid shall be payable whether or not specified in
the order determining the tax liability.
(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued
within three years as provided for in sub-section (10) of section 73 or within five years
as provided for in sub-section (10) of section 74.
(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High
Court has given its decision which is prejudicial to the interest of revenue in some
other proceedings and an appeal to the Appellate Tribunal or the High Court or the
Supreme Court against such decision of the Appellate Authority or the Appellate
Tribunal or the High Court is pending, the period spent between the date of the
decision of the Appellate Authority and that of the Appellate Tribunal or the date of
decision of the Appellate Tribunal and that of the High Court or the date of the
decision of the High Court and that of the Supreme Court shall be excluded in
computing the period referred to in sub-section (10) of section 73 or sub-section (10)
of section 74 where proceedings are initiated by way of issue of a show cause notice
under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where any amount of
self-assessed tax in accordance with a return furnished under section 39 remains unpaid,
either wholly or partly, or any amount of interest payable on such tax remains unpaid,
the same shall be recovered under the provisions of section 79.
1
[Explanation.––For the purposes of this sub-section, the expression ―self-assessed tax‖
shall include the tax payable in respect of details of outward supplies furnished under
section 37, but not included in the return furnished under section 39.]
(13) Where any penalty is imposed under section 73 or section 74, no penalty for the
same act or omission shall be imposed on the same person under any other provision
of this Act.
A. Section 75 - Relevant Rules & Forms
Rule 142B Intimation of certain amounts liable to be recovered Forms GST DRC-01D
under section 79 of the Act

1
Ins. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.114) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 76

A. Section 75 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 75 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2021 (Act Inserts Explanation to sub-sec (12) of 75 of the CGST Act - w.e.f.
No. 13 of 2021), 01.01.2022
dt. 28.03.2021 read with
N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
1. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Inserting Rule 142B and
dt. 04.08.2023 Form GST DRC-01D w.e.f. 04.08.2023
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2019 – GST, Appointment of common authority for the purpose of exercise of
dt. 12.03.2019 powers under sections 73, 74, 75 and 76 of the CGST Act
E. Circulars
S.No. Circular/Date Contents
1. 185/17/2022-GST, Clarification with regard to applicability of provisions of section
dt. 27.12.2022 75(2) of Central Goods and Services Tax Act, 2017 and its effect on
limitation
F. Instructions
S.No. Instructions /Date Contents
1. 01/2022-GST, Guidelines for recovery under section 79 for cases covered under
dt. 07.01.2022 explanation to Section 75(12) of the CGST Act, 2017

76. Tax collected but not paid to Government.

(1) Notwithstanding anything to the contrary contained in any order or direction of any
Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act
or the rules made thereunder or any other law for the time being in force, every person
who has collected from any other person any amount as representing the tax under this
Act, and has not paid the said amount to the Government, shall forthwith pay the said
amount to the Government, irrespective of whether the supplies in respect of which such
amount was collected are taxable or not.
(2) Where any amount is required to be paid to the Government under sub-section (1), and
which has not been so paid, the proper officer may serve on the person liable to pay
such amount a notice requiring him to show cause as to why the said amount as
specified in the notice, should not be paid by him to the Government and why a penalty

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S. 76 Central Goods and Services Tax Act, 2017 as on 01 January 2024

equivalent to the amount specified in the notice should not be imposed on him under the
provisions of this Act.
(3) The proper officer shall, after considering the representation, if any, made by the person
on whom the notice is served under sub-section (2), determine the amount due from
such person and thereupon such person shall pay the amount so determined.
(4) The person referred to in sub-section (1) shall in addition to paying the amount referred
to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at the rate
specified under section 50 from the date such amount was collected by him to the date
such amount is paid by him to the Government.
(5) An opportunity of hearing shall be granted where a request is received in writing from
the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue of the
notice.
(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the
period of such stay shall be excluded in computing the period of one year.
(8) The proper officer, in his order, shall set out the relevant facts and the basis of his
decision.
(9) The amount paid to the Government under sub-section (1) or sub-section (3) shall be
adjusted against the tax payable, if any, by the person in relation to the supplies referred
to in sub-section (1).
(10) Where any surplus is left after the adjustment under sub-section (9), the amount of such
surplus shall either be credited to the Fund or refunded to the person who has borne the
incidence of such amount.
(11) The person who has borne the incidence of the amount, may apply for the refund of the
same in accordance with the provisions of section 54.
A. Section 76 - Relevant Rules & Forms
Rule 142 Notice and order for demand of Forms GST DRC-01, DRC-01A, DRC-02, DRC-03,
amounts payable under the Act DRC-04, DRC-05, DRC-06, DRC-07, DRC-08
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 76 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 142
dt. 01.07.2017
2. 28/2018 – CT, CGST (Sixth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 19.06.2018

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 77

A. Section 76 - Relevant Rules & Forms

3. 48/2018 – CT, CGST (Ninth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 10.09.2018
4. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 142(5)
dt. 31.12.2018
5. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 142,
dt. 29.03.2019 Forms DRC-1, DRC-2, DRC-7, DRC-8
6. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Form GST
dt. 28.06.2019 DRC-03
7. 49/2019 – CT, CGST (Sixth Amendment) Rules, 2019 – Inserting Form GST DRC-
dt. 09.10.2019 01A and amending Rule 142
8. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Form DRC-03
dt. 26.12.2022 w.e.f. 26.12.2022
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2019 – GST, Appointment of common authority for the purpose of exercise of
dt. 12.03.2019 powers under sections 73, 74, 75 and 76 of the CGST Act
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

77. Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid the Central tax and State tax or, as the case may be,
the Central tax and the Union territory tax on a transaction considered by him to be an
intra-State supply, but which is subsequently held to be an inter-State supply, shall be
refunded the amount of taxes so paid in such manner and subject to such conditions as
may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by him to
be an inter-State supply, but which is subsequently held to be an intra-State supply, shall
not be required to pay any interest on the amount of central tax and State tax or, as the
case may be, the Central tax and the Union territory tax payable.
A. Section 77 - Relevant Rules & Forms
Rule 89 Application for refund of tax, interest, penalty, fees or Forms GST RFD-01, RFD-01A,
any other amount GSTR-4, GSTR-7

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S. 77 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 77 - Relevant Rules & Forms

Rule 90 Acknowledgement Forms GST RFD-02, RFD-03
Rule 92 Order sanctioning refund Forms GST RFD-01B, RFD-05 to
RFD-09
Rule 97A Manual filing and processing Form GST RFD-01A, RFD-01B
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 77 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 89, 90 and 92
dt. 28.06.2017
2. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Rule 89
dt. 27.07.2017
3. 27/2017 – CT, CGST (Sixth Amendment) Rules, 2017 – Amending Form GST RFD-01
dt. 30.08.2017
4. 47/2017 – CT, CGST (Tenth Amendment) Rules, 2017 – Amending Rules 89, and Form
dt. 18.10.2017 GST RFD-01
5. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Inserting Rule 97A
dt. 15.11.2017
6. 70/2017 – CT, CGST (Thirteenth Amendment) Rules, 2017 – Amending Forms GST
dt. 21.12.2017 RFD-01, RFD-01A
7. 75/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 89
dt. 29.12.2017
8. 03/2018 – CT, CGST (First Amendment) Rules, 2018 – Amending Rule 89
dt. 23.01.2018
9. 12/2018 – CT, CGST (Second Amendment) Rules, 2018 – Amending Forms GST RFD-
dt. 07.03.2018 01, RFD-01A
10. 21/2018 – CT, CGST (Fourth Amendment) Rules, 2018 – Amending Rule 89
dt. 18.04.2018
11. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 89
dt. 13.06.2018

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A. Section 77 - Relevant Rules & Forms

12. 39/2018 – CT, CGST (Eighth Amendment) Rules, 2018 – Amending Rule 89
dt. 04.09.2018
13. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rules 89, 97A,
dt. 31.12.2018 Forms GST RFD-01, RFD-01A
14. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Rules 89, 92, Forms
dt. 29.01.2019 GSTR-4, GST RFD-01, GST RFD-01A
15. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rules 91, 92 and
dt. 28.06.2019 read Form GST RFD-05 (w.e.f. 24.09.2019), GSTR-4
with 42/2019 – CT,
dt. 24.09.2019
16. 33/2019 – CT, CGST (Fifth Amendment) Rules, 2019 – Amending Forms GST RFD-01,
dt. 18.07.2019 RFD-01A
17. 49/2019 – CT, CGST (Sixth Amendment) Rules, 2019 – Amending Rule 92
dt. 09.10.2019
18. 56/2019 – CT, CGST (Seventh Amendment) Rules, 2019 – Amending Forms GST RFD-
dt. 14.11.2019 01
19. 16/2020 – CT, CGST (Third Amendment) Rules, 2020 – Amending Rules 89, 92 and
dt. 23.03.2020 RFD-01
20. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
21. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
22. 35/2021 – CT, CGST (Eighth Amendment, 2021) Rules, 2017 – Amending Rule 89(1)
dt. 24.09.2021 read w.e.f. 01.01.2022 and Rule 89(1A) w.e.f. 24.09.2021
with 38/2021 – CT,
dt. 21.12.2021
23. 19/2022 – CT, CGST (Second Amendment) Rules, 2022 – Amending Rule 89 w.e.f.
dt. 28.09.2022 01.10.2022
24. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 89 and Form
dt. 04.08.2023 GST RFD-01 w.e.f. 04.08.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 162/18/2021-GST, Clarification in respect of refund of tax specified in section 77(1) of the
dt. 25.09.2021 CGST Act and section 19(1) of the IGST Act

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S. 78 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 77 - Relevant Rules & Forms

F. Instructions
NIL

78. Initiation of recovery proceedings.

Any amount payable by a taxable person in pursuance of an order passed under this Act shall
be paid by such person within a period of three months from the date of service of such order
failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of revenue, he may,
for reasons to be recorded in writing, require the said taxable person to make such payment
within such period less than a period of three months as may be specified by him.
A. Section 78 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 78 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
3. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
4. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
5. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 79

79. Recovery of tax.

(1) Where any amount payable by a person to the Government under any of the provisions
of this Act or the rules made thereunder is not paid, the proper officer shall proceed to
recover the amount by one or more of the following modes, namely:––
(a) the proper officer may deduct or may require any other specified officer to deduct
the amount so payable from any money owing to such person which may be
under the control of the proper officer or such other specified officer;
(b) the proper officer may recover or may require any other specified officer to
recover the amount so payable by detaining and selling any goods belonging to
such person which are under the control of the proper officer or such other
specified officer;
(c) (i) the proper officer may, by a notice in writing, require any other person
from whom money is due or may become due to such person or who holds
or may subsequently hold money for or on account of such person, to pay
to the Government either forthwith upon the money becoming due or
being held, or within the time specified in the notice not being before the
money becomes due or is held, so much of the money as is sufficient to
pay the amount due from such person or the whole of the money when it is
equal to or less than that amount;
(ii) every person to whom the notice is issued under sub-clause (i) shall be
bound to comply with such notice, and in particular, where any such notice
is issued to a post office, banking company or an insurer, it shall not be
necessary to produce any pass book, deposit receipt, policy or any other
document for the purpose of any entry, endorsement or the like being
made before payment is made, notwithstanding any rule, practice or
requirement to the contrary;
(iii) in case the person to whom a notice under sub-clause (i) has been issued,
fails to make the payment in pursuance thereof to the Government, he shall
be deemed to be a defaulter in respect of the amount specified in the notice
and all the consequences of this Act or the rules made thereunder shall
follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or
revoke such notice or extend the time for making any payment in
pursuance of the notice;
(v) any person making any payment in compliance with a notice issued under
sub-clause (i) shall be deemed to have made the payment under the
authority of the person in default and such payment being credited to the
Government shall be deemed to constitute a good and sufficient discharge
of the liability of such person to the person in default to the extent of the
amount specified in the receipt;
(vi) any person discharging any liability to the person in default after service
on him of the notice issued under sub-clause (i) shall be personally liable

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S. 79 Central Goods and Services Tax Act, 2017 as on 01 January 2024

to the Government to the extent of the liability discharged or to the extent

of the liability of the person in default for tax, interest and penalty,
whichever is less;
(vii) where a person on whom a notice is served under sub-clause (i) proves to
the satisfaction of the officer issuing the notice that the money demanded
or any part thereof was not due to the person in default or that he did not
hold any money for or on account of the person in default, at the time the
notice was served on him, nor is the money demanded or any part thereof,
likely to become due to the said person or be held for or on account of
such person, nothing contained in this section shall be deemed to require
the person on whom the notice has been served to pay to the Government
any such money or part thereof;
(d) the proper officer may, in accordance with the rules to be made in this behalf,
distrain any movable or immovable property belonging to or under the control of
such person, and detain the same until the amount payable is paid; and in case,
any part of the said amount payable or of the cost of the distress or keeping of the
property, remains unpaid for a period of thirty days next after any such distress,
may cause the said property to be sold and with the proceeds of such sale, may
satisfy the amount payable and the costs including cost of sale remaining unpaid
and shall render the surplus amount, if any, to such person;
(e) the proper officer may prepare a certificate signed by him specifying the amount
due from such person and send it to the Collector of the district in which such
person owns any property or resides or carries on his business or to any officer
authorised by the Government and the said Collector or the said officer, on
receipt of such certificate, shall proceed to recover from such person the amount
specified thereunder as if it were an arrear of land revenue;
(f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2
of 1974) the proper officer may file an application to the appropriate Magistrate
and such Magistrate shall proceed to recover from such person the amount
specified thereunder as if it were a fine imposed by him.
(2) Where the terms of any bond or other instrument executed under this Act or any rules or
regulations made thereunder provide that any amount due under such instrument may be
recovered in the manner laid down in sub-section (1), the amount may, without
prejudice to any other mode of recovery, be recovered in accordance with the provisions
of that sub-section.
(3) Where any amount of tax, interest or penalty is payable by a person to the Government
under any of the provisions of this Act or the rules made thereunder and which remains
unpaid, the proper officer of State tax or Union territory tax, during the course of
recovery of said tax arrears, may recover the amount from the said person as if it were
an arrear of State tax or Union territory tax and credit the amount so recovered to the
account of the Government.

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(4) Where the amount recovered under sub-section (3) is less than the amount due to the
Central Government and State Government, the amount to be credited to the account of
the respective Governments shall be in proportion to the amount due to each such
Government.
1
[Explanation––For the purposes of this section, the word person shall include ―distinct
persons‖ as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.]
A. Section 79 - Relevant Rules & Forms
Rule 142A Procedure for recovery of dues under existing laws Forms GST DRC-07A, DRC-
08A, PMT-01
Rule 142B Intimation of certain amounts liable to be recovered under Forms GST DRC-01D
section 79 of the Act
Rule 143 Recovery by deduction from any money owed Form GST DRC-09
Rule 144 Recovery by sale of goods under the control of proper Forms GST DRC-10, DRC-
officer 11, DRC-12
Rule 144A Recovery of penalty by sale of goods or conveyance Forms GST DRC-10, DRC-
detained or seized in transit 11, DRC-12
Rule 145 Recovery from a third person Forms GST DRC-13, DRC-14
Rule 146 Recovery through execution of a decree, etc. Form GST DRC-15
Rule 147 Recovery by sale of movable or immovable property Forms GST DRC-11, DRC-
12, DRC-16, DRC-17
Rule 148 Prohibition against bidding or purchase by officer Nil
Rule 149 Prohibition against sale on holidays Nil
Rule 150 Assistance by police Nil
Rule 151 Attachment of debts and shares, etc. Form GST DRC-16
Rule 152 Attachment of property in custody of courts or Public Nil
Officer
Rule 153 Attachment of interest in partnership Nil
Rule 154 Disposal of proceeds of sale of goods or conveyance and Nil
movable or immovable property
Rule 155 Recovery through land revenue authority Form GST DRC-18
Rule 156 Recovery through court Form GST DRC-19
Rule 157 Recovery from surety Nil

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 80 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 79 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 79 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 79 w.e.f. 01.02.2019
(31 of 2018), dt. 29.08.2018
read with N. No. 02/2019 –
CT, dt. 29.01.2019
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rules 143 to 157
dt. 01.07.2017
2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule 142A and
dt. 30.10.2018 Forms GST DRC-07A, DRC-08A
3. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Form GST DRC-
dt. 15.10.2020 09
4. 40/2021 – CT, CGST (Tenth Amendment) Rules, 2021 – Inserting Rule 144A, Amending
dt. 29.12.2021 Rule 154, Forms GST DRC-10, DRC-11 and DRC-12 w.e.f. 01.01.2022
5. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Inserting Rule 142B and
dt. 04.08.2023 Form GST DRC-01D w.e.f. 04.08.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
2. 42/2018 – GST, Procedure for recovery of arrears under the existing law and reversal of
dt. 13.04.2018 inadmissible input tax credit
F. Instructions
S.No. Instructions /Date Contents
1. 01/2022-GST, Guidelines for recovery under section 79 for cases covered under
dt. 07.01.2022 explanation to Section 75(12) of the CGST Act, 2017

80. Payment of tax and other amount in instalments.

On an application filed by a taxable person, the Commissioner may, for reasons to be recorded
in writing, extend the time for payment or allow payment of any amount due under this Act,
other than the amount due as per the liability self-assessed in any return, by such person in

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monthly instalments not exceeding twenty four, subject to payment of interest under section 50
and subject to such conditions and limitations as may be prescribed:
Provided that where there is default in payment of any one instalment on its due date, the
whole outstanding balance payable on such date shall become due and payable forthwith and
shall, without any further notice being served on the person, be liable for recovery.
A. Section 80 - Relevant Rules & Forms
Rule 158 Payment of tax and other amounts in instalments Forms GST DRC-20, DRC-21
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 80 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
1. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Inserting Rule 158
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

81. Transfer of property to be void in certain cases.

Where a person, after any amount has become due from him, creates a charge on or parts with
the property belonging to him or in his possession by way of sale, mortgage, exchange, or any
other mode of transfer whatsoever of any of his properties in favour of any other person with
the intention of defrauding the Government revenue, such charge or transfer shall be void as
against any claim in respect of any tax or any other sum payable by the said person:
Provided that, such charge or transfer shall not be void if it is made for adequate consideration,
in good faith and without notice of the pendency of such proceedings under this Act or without
notice of such tax or other sum payable by the said person, or with the previous permission of
the proper officer.
A. Section 81 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 81 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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S. 82 Central Goods and Services Tax Act, 2017 as on 01 January 2024

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
NIL

82. Tax to be first charge on property.

Notwithstanding anything to the contrary contained in any law for the time being in force, save
as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016) any amount
payable by a taxable person or any other person on account of tax, interest or penalty which he
is liable to pay to the Government shall be a first charge on the property of such taxable person
or such person.
A. Section 82 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 82 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 83

83. Provisional attachment to protect revenue in certain cases.

1
[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or
Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the
interest of the Government revenue it is necessary so to do, he may, by order in writing,
attach provisionally, any property, including bank account, belonging to the taxable
person or any person specified in sub-section (1A) of section 122, in such manner as
may be prescribed.]
(2) Every such provisional attachment shall cease to have effect after the expiry of a period
of one year from the date of the order made under sub-section (1).
A. Section 83 - Relevant Rules & Forms
Rule 159 Provisional attachment of property Forms GST DRC-22, DRC-22A, DRC-23
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 83 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2021 (Act Substitutes sub-sec (1) of sec 83 of the CGST Act - w.e.f. 01.01.2022
No. 13 of 2021),dt.
28.03.2021 read with
N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 159
dt. 01.07.2017
2. 40/2021 – CT, CGST (Tenth Amendment) Rules, 2021 – Amending Rule 159, Forms
dt. 29.12.2021 GST DRC-22, DRC-23 and inserting Form GST DRC-22A w.e.f.
01.01.2022
3. 52/2023 – CT, CGST (Fourth Amendment) Rules, 2023 – Amending Rule 159 and
dt. 26.10.2023 Form GST DRC-22 w.e.f. 26.10.2023
D. Orders
NIL

1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.115) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or
section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the
Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property,
including bank account, belonging to the taxable person in such manner as may be prescribed.‖.

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S. 84 Central Goods and Services Tax Act, 2017 as on 01 January 2024

E. Circulars
S.No. Circular/Date Contents
1. 129/2019 – GST, Standard Operating Procedure to be followed in case of non-filers of
dt. 24.12.2019 returns
F. Instructions
S.No. Instructions /Date Contents
1. 23.02.2021 Guidelines for provisional attachment of property under section 83 of
the CGST Act, 2017
84. Continuation and validation of certain recovery proceedings.
Where any notice of demand in respect of any tax, penalty, interest or any other amount
payable under this Act, (hereafter in this section referred to as ―Government dues‖), is served
upon any taxable person or any other person and any appeal or revision application is filed or
any other proceedings is initiated in respect of such Government dues, then––
(a) where such Government dues are enhanced in such appeal, revision or other
proceedings, the Commissioner shall serve upon the taxable person or any other
person another notice of demand in respect of the amount by which such
Government dues are enhanced and any recovery proceedings in relation to such
Government dues as are covered by the notice of demand served upon him before
the disposal of such appeal, revision or other proceedings may, without the
service of any fresh notice of demand, be continued from the stage at which such
proceedings stood immediately before such disposal;
(b) where such Government dues are reduced in such appeal, revision or in other
proceedings––
(i) it shall not be necessary for the Commissioner to serve upon the taxable
person a fresh notice of demand;
(ii) the Commissioner shall give intimation of such reduction to him and to the
appropriate authority with whom recovery proceedings is pending;
(iii) any recovery proceedings initiated on the basis of the demand served upon
him prior to the disposal of such appeal, revision or other proceedings may
be continued in relation to the amount so reduced from the stage at which
such proceedings stood immediately before such disposal.
A. Section 84 - Relevant Rules & Forms
Rule 161 Continuation of certain recovery proceedings Form GST DRC-25
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 84 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 84

C. Rule related Notifications

1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 161
dt. 01.07.2017
2. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Form GST DRC-
dt. 15.10.2020 25
3. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Rule 161 and Form
dt. 26.12.2022 DRC-25 w.e.f. 26.12.2022
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 187/19/2022-GST, Clarification regarding the treatment of statutory dues under GST law in
dt. 27.12.2022 respect of the taxpayers for whom the proceedings have been finalised
under Insolvency and Bankruptcy Code, 2016
F. Instructions
NIL

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S. 85 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business.
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole
or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever,
the taxable person and the person to whom the business is so transferred shall, jointly
and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or
any penalty due from the taxable person upto the time of such transfer, whether such
tax, interest or penalty has been determined before such transfer, but has remained
unpaid or is determined thereafter.
(2) Where the transferee of a business referred to in sub-section (1) carries on such business
either in his own name or in some other name, he shall be liable to pay tax on the supply
of goods or services or both effected by him with effect from the date of such transfer
and shall, if he is a registered person under this Act, apply within the prescribed time for
amendment of his certificate of registration.
A. Section 85 - Relevant Rules & Forms
Rule 19 Amendment of registration Forms GST REG-14, REG-15
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 85 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 07/2017 – CT, CGST (Amendment) Rules, 2017 – Amending Rule 19
dt. 27.06.2017
2. 75/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 19
dt. 29.12.2017
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 86

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 96/2019 – GST, Clarification regarding transfer of input tax credit in case of death of
dt. 28.03.2019 sole proprietor
F. Instructions
NIL

86. Liability of agent and principal.

Where an agent supplies or receives any taxable goods on behalf of his principal, such agent
and his principal shall, jointly and severally, be liable to pay the tax payable on such goods
under this Act.
A. Section 86 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 86 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

87. Liability in case of amalgamation or merger of companies.

(1) When two or more companies are amalgamated or merged in pursuance of an order of
court or of Tribunal or otherwise and the order is to take effect from a date earlier to the
date of the order and any two or more of such companies have supplied or received any
goods or services or both to or from each other during the period commencing on the
date from which the order takes effect till the date of the order, then such transactions of
supply and receipt shall be included in the turnover of supply or receipt of the respective
companies and they shall be liable to pay tax accordingly.

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S. 88 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(2) Notwithstanding anything contained in the said order, for the purposes of this Act, the
said two or more companies shall be treated as distinct companies for the period up to
the date of the said order and the registration certificates of the said companies shall be
cancelled with effect from the date of the said order.
A. Section 87 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 87 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

88. Liability in case of company in liquidation.

(1) When any company is being wound up whether under the orders of a court or Tribunal
or otherwise, every person appointed as receiver of any assets of a company (hereafter
in this section referred to as the ―liquidator‖), shall, within thirty days after his
appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he
may deem fit, notify the liquidator within three months from the date on which he
receives intimation of the appointment of the liquidator, the amount which in the
opinion of the Commissioner would be sufficient to provide for any tax, interest or
penalty which is then, or is likely thereafter to become, payable by the company.
(3) When any private company is wound up and any tax, interest or penalty determined
under this Act on the company for any period, whether before or in the course of or after
its liquidation, cannot be recovered, then every person who was a director of such
company at any time during the period for which the tax was due shall, jointly and
severally, be liable for the payment of such tax, interest or penalty, unless he proves to
the satisfaction of the Commissioner that such non-recovery cannot be attributed to any
gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the
company.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 89

A. Section 88 - Relevant Rules & Forms

Rule 160 Recovery from company in liquidation Form GST DRC-24
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 88 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 160
dt. 01.07.2017
2. 79/2020 – CT, CGST (Twelfth Amendment) Rules, 2020 – Amending Form
dt. 15.10.2020 GST DRC-24
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

89. Liability of directors of private company.

(1) Notwithstanding anything contained in the Companies Act, 2013, (18 of 2013) where
any tax, interest or penalty due from a private company in respect of any supply of
goods or services or both for any period cannot be recovered, then, every person who
was a director of the private company during such period shall, jointly and severally, be
liable for the payment of such tax, interest or penalty unless he proves that the non-
recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his
part in relation to the affairs of the company.
(2) Where a private company is converted into a public company and the tax, interest or
penalty in respect of any supply of goods or services or both for any period during
which such company was a private company cannot be recovered before such
conversion, then, nothing contained in sub-section (1) shall apply to any person who
was a director of such private company in relation to any tax, interest or penalty in
respect of such supply of goods or services or both of such private company:
Provided that nothing contained in this sub-section shall apply to any personal penalty
imposed on such director.

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S. 90 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 89 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 89 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

90. Liability of partners of firm to pay tax.

Notwithstanding any contract to the contrary and any other law for the time being in force,
where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of
the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that where any partner retires from the firm, he or the firm, shall intimate the date of
retirement of the said partner to the Commissioner by a notice in that behalf in writing and
such partner shall be liable to pay tax, interest or penalty due up to the date of his retirement
whether determined or not, on that date:
Provided further that if no such intimation is given within one month from the date of
retirement, the liability of such partner under the first proviso shall continue until the date on
which such intimation is received by the Commissioner.
A. Section 90 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 90 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 91

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

91. Liability of guardians, trustees, etc.

Where the business in respect of which any tax, interest or penalty is payable under this Act is
carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf
of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty
shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to
the same extent as it would be determined and recoverable from any such minor or other
incapacitated person, as if he were a major or capacitated person and as if he were conducting
the business himself, and all the provisions of this Act or the rules made thereunder shall apply
accordingly.
A. Section 91 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 91 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

92. Liability of Court of Wards, etc.

Where the estate or any portion of the estate of a taxable person owning a business in respect
of which any tax, interest or penalty is payable under this Act is under the control of the Court
of Wards, the Administrator General, the Official Trustee or any receiver or manager
(including any person, whatever be his designation, who in fact manages the business)
appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and

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S. 93 Central Goods and Services Tax Act, 2017 as on 01 January 2024

be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or
manager in like manner and to the same extent as it would be determined and be recoverable
from the taxable person as if he were conducting the business himself, and all the provisions of
this Act or the rules made thereunder shall apply accordingly.
A. Section 92 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 92 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

93. Special provisions regarding liability to pay tax, interest or penalty in certain
cases.
(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31of 2016)
where a person, liable to pay tax, interest or penalty under this Act, dies, then––
(a) if a business carried on by the person is continued after his death by his legal
representative or any other person, such legal representative or other person, shall
be liable to pay tax, interest or penalty due from such person under this Act; and
(b) if the business carried on by the person is discontinued, whether before or after
his death, his legal representative shall be liable to pay, out of the estate of the
deceased, to the extent to which the estate is capable of meeting the charge, the
tax, interest or penalty due from such person under this Act,
whether such tax, interest or penalty has been determined before his death but has
remained unpaid or is determined after his death.
(2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016)
where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu
Undivided Family or an association of persons and the property of the Hindu Undivided
Family or the association of persons is partitioned amongst the various members or
groups of members, then, each member or group of members shall, jointly and
severally, be liable to pay the tax, interest or penalty due from the taxable person under

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S.

this Act up to the time of the partition whether such tax, penalty or interest has been
determined before partition but has remained unpaid or is determined after the partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016)
where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm,
and the firm is dissolved, then, every person who was a partner shall, jointly and
severally, be liable to pay the tax, interest or penalty due from the firm under this Act up
to the time of dissolution whether such tax, interest or penalty has been determined
before the dissolution, but has remained unpaid or is determined after dissolution.
(4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016)
where a taxable person liable to pay tax, interest or penalty under this Act,––
(a) is the guardian of a ward on whose behalf the business is carried on by the
guardian; or
(b) is a trustee who carries on the business under a trust for a beneficiary,
then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable
to pay the tax, interest or penalty due from the taxable person upto the time of the
termination of the guardianship or trust, whether such tax, interest or penalty has been
determined before the termination of guardianship or trust but has remained unpaid or is
determined thereafter.
A. Section 93 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 93 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 96/2019 – GST, dt. 28.03.2019 Clarification regarding transfer of input tax credit in case of
death of sole proprietor
F. Instructions
NIL

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S. 94 Central Goods and Services Tax Act, 2017 as on 01 January 2024

94. Liability in other cases.

(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided
Family and such firm, association or family has discontinued business––
(a) the tax, interest or penalty payable under this Act by such firm, association or
family up to the date of such discontinuance may be determined as if no such
discontinuance had taken place; and
(b) every person who, at the time of such discontinuance, was a partner of such firm,
or a member of such association or family, shall, notwithstanding such
discontinuance, jointly and severally, be liable for the payment of tax and interest
determined and penalty imposed and payable by such firm, association or family,
whether such tax and interest has been determined or penalty imposed prior to or
after such discontinuance and subject as aforesaid, the provisions of this Act
shall, so far as may be, apply as if every such person or partner or member were
himself a taxable person.
(2) Where a change has occurred in the constitution of a firm or an association of persons,
the partners of the firm or members of association, as it existed before and as it exists
after the reconstitution, shall, without prejudice to the provisions of section 90, jointly
and severally, be liable to pay tax, interest or penalty due from such firm or association
for any period before its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable
person, being a firm or association of persons is dissolved or where the taxable person,
being a Hindu Undivided Family, has effected partition with respect to the business
carried on by it and accordingly references in that sub-section to discontinuance shall be
construed as reference to dissolution or to partition.
Explanation.––For the purposes of this Chapter,––
(i) a ―Limited Liability Partnership‖ formed and registered under the provisions of
the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered
as a firm;
(ii) ―court‖ means the District Court, High Court or Supreme Court.
A. Section 94 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 94 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 94

E. Circulars
NIL
F. Instructions
NIL

(250)
S. 95 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XVII
ADVANCE RULING
95. Definitions.
In this Chapter, unless the context otherwise requires,––
(a) ―advance ruling‖ means a decision provided by the Authority or the Appellate
Authority [1] to an applicant on matters or on questions specified in sub-
section (2) of section 97 or sub-section (1) of section 100 [2], in relation to the
supply of goods or services or both being undertaken or proposed to be
undertaken by the applicant;
(b) ―Appellate Authority‖ means the Appellate Authority for Advance Ruling
referred to in section 99;
(c) ―applicant‖ means any person registered or desirous of obtaining registration
under this Act;
(d) ―application‖ means an application made to the Authority under sub-section (1)
of section 97;
(e) ―Authority‖ means the Authority for Advance Ruling referred to in section 96.
[3]
A. Section 95 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 95 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, 2019 Amendment in clause (a) and inserting clause (f) of sec 95 w.e.f.
(23 of 2019), dt. 01.08.2019 date to be notified
C. Rule related Notifications
NIL
D. Orders
NIL

1
Ins. by the Finance (No. 2) Act, 2019 (s.104) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.104) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or of section 101C‖.
3
Ins. by the Finance (No. 2) Act, 2019 (s.104) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―(f) National Appellate Authority‖ means the National Appellate Authority for Advance
Ruling referred to in section 101A.‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 96

E. Circulars
NIL
F. Instructions
NIL

96. Authority for advance ruling.

Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for
advance ruling constituted under the provisions of a State Goods and Services Tax Act or
Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance
ruling in respect of that State or Union territory.
A. Section 96 - Relevant Rules & Forms
Rule 103 Qualification and appointment of Members of the Authority for Advanced Nil
Ruling
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 96 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 103
dt. 28.06.2017
2. 22/2017 – CT, CGST (Fifth Amendment) Rules, 2017 – Amending Rule 103
dt. 17.08.2017
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

97. Application for advance ruling.

(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an
application in such form and manner and accompanied by such fee as may be
prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect
of,–
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;

(252)
S. 98 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(c) determination of time and value of supply of goods or services or both;

(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or
services or both amounts to or results in a supply of goods or services or both,
within the meaning of that term.
A. Section 97 - Relevant Rules & Forms
Rule 104 Form and manner of application to the Authority for Form GST ARA-01
Advance Ruling
Rule 107A Manual filing and processing Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 97 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rule 104
2. 55/2017 – CT, dt. 15.11.2017 CGST (Twelfth Amendment) Rules, 2017 – Inserting Rule
107A
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 25/2017 – GST, dt. 21.12.2017 Manual filing of applications for Advance Ruling and appeals
before Appellate Authority for Advance Ruling
F. Instructions
NIL

98. Procedure on receipt of application.

(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to
the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such
records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after
hearing the applicant or his authorised representative and the concerned officer or his
authorised representative, by order, either admit or reject the application:

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 98

Provided that the Authority shall not admit the application where the question raised in
the application is already pending or decided in any proceedings in the case of an
applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an
opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall
be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to
the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority shall, after
examining such further material as may be placed before it by the applicant or obtained
by the Authority and after providing an opportunity of being heard to the applicant or
his authorised representative as well as to the concerned officer or his authorised
representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling
is sought, they shall state the point or points on which they differ and make a reference
to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the
date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the members
and certified in such manner as may be prescribed shall be sent to the applicant, the
concerned officer and the jurisdictional officer after such pronouncement.
A. Section 98 - Relevant Rules & Forms
Rule 105 Certification of copies of advance rulings pronounced by the Authority Nil
Rule 107A Manual filing and processing Nil
B. Section elated Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 98 of the CGST Act, w.e.f. 01.07.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under
section 168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rule 105
2. 55/2017 – CT, dt. 15.11.2017 CGST (Twelfth Amendment) Rules, 2017 – Inserting Rule
107A

(254)
S. 99 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 98 - Relevant Rules & Forms

3. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 25/2017 – GST, dt. 21.12.2017 Manual filing of applications for Advance Ruling and appeals
before Appellate Authority for Advance Ruling
F. Instructions
NIL

99. Appellate authority for advance ruling.

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority
for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or
a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority
in respect of that State or Union territory.
A. Section 99 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 99 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 100

100. Appeal to appellate authority.

(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any
advance ruling pronounced under sub-section (4) of section 98, may appeal to the
Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date
on which the ruling sought to be appealed against is communicated to the concerned
officer, the jurisdictional officer and the applicant:
Provided that the Appellate Authority may, if it is satisfied that the appellant was
prevented by a sufficient cause from presenting the appeal within the said period of
thirty days, allow it to be presented within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied by such fee and
verified in such manner as may be prescribed.
A. Section 100 - Relevant Rules & Forms
Rule 106 Form and manner of appeal to the Appellate Forms GST ARA-02, ARA-03
Authority for Advance Ruling
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 100 of the CGST Act, w.e.f. 01.07.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rule 106
2. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
3. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 25/2017 – GST, Manual filing of applications for Advance Ruling and appeals
dt. 21.12.2017 before Appellate Authority for Advance Ruling

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S. 101 Central Goods and Services Tax Act, 2017 as on 01 January 2024

F. Instructions
NIL

101. Orders of appellate authority.

(1) The Appellate Authority may, after giving the parties to the appeal or reference an
opportunity of being heard, pass such order as it thinks fit, confirming or modifying the
ruling appealed against or referred to.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days
from the date of filing of the appeal under section 100 or a reference under sub-
section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points referred to
in appeal or reference, it shall be deemed that no advance ruling can be issued in respect
of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the
Members and certified in such manner as may be prescribed shall be sent to the
applicant, the concerned officer, the jurisdictional officer and to the Authority after such
pronouncement.
A. Section 101 - Relevant Rules & Forms
Rule 107 Certification of copies of the advance rulings pronounced by the Nil
Appellate Authority
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 101 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 107
dt. 28.06.2017
2. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
3. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 101

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[101A. Constitution of National Appellate Authority for Advance Ruling.]
1
Sec. 101A ins. by the Finance (No. 2) Act, 2019 (s.105) dt. 01.08.2019. However, effective date has not been yet
notified. After notification, it will read as,
“101A. Constitution of National Appellate Authority for Advance Ruling.
(1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from
such date as may be specified therein, an Authority known as the National Appellate Authority for Advance
Ruling for hearing appeals made under section 101B.
(2) The National Appellate Authority shall consist of—
(i) the President, who has been a Judge of the Supreme Court or is or has been the Chief Justice of a High
Court, or is or has been a Judge of a High Court for a period not less than five years;
(ii) a Technical Member (Centre) who is or has been a member of Indian Revenue (Customs and Central
Excise) Service, Group A, and has completed at least fifteen years of service in Group A;
(iii) a Technical Member (State) who is or has been an officer of the State Government not below the rank
of Additional Commissioner of Value Added Tax or the Additional Commissioner of State tax with at
least three years of experience in the administration of an existing law or the State Goods and Services
Tax Act or in the field of finance and taxation.
(3) The President of the National Appellate Authority shall be appointed by the Government after consultation
with the Chief Justice of India or his nominee:
Provided that in the event of the occurrence of any vacancy in the office of the President by reason of his
death, resignation or otherwise, the senior most Member of the National Appellate Authority shall act as the
President until the date on which a new President, appointed in accordance with the provisions of this Act to
fill such vacancy, enters upon his office:
Provided further that where the President is unable to discharge his functions owing to absence, illness or any
other cause, the senior most Member of the National Appellate Authority shall discharge the functions of the
President until the date on which the President resumes his duties.
(4) The Technical Member (Centre) and Technical Member (State) of the National Appellate Authority shall be
appointed by the Government on the recommendations of a Selection Committee consisting of such persons
and in such manner as may be prescribed.
(5) No appointment of the Members of the National Appellate Authority shall be invalid merely by the reason of
any vacancy or defect in the constitution of the Selection Committee.
(6) Before appointing any person as the President or Members of the National Appellate Authority, the
Government shall satisfy itself that such person does not have any financial or other interests which are likely
to prejudicially affect his functions as such President or Member.
(7) The salary, allowances and other terms and conditions of service of the President and the Members of the
National Appellate Authority shall be such as may be prescribed:
Provided that neither salary and allowances nor other terms and conditions of service of the President or
Members of the National Appellate Authority shall be varied to their disadvantage after their appointment.
(8) The President of the National Appellate Authority shall hold office for a term of three years from the date on
which he enters upon his office, or until he attains the age of seventy years, whichever is earlier and shall also
be eligible for reappointment.
(9) The Technical Member (Centre) or Technical Member (State) of the National Appellate Authority shall hold
office for a term of five years from the date on which he enters upon his office, or until he attains the age of
sixty-five years, whichever is earlier and shall also be eligible for reappointment.
Cont…

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S. 101 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[101B. Appeal to National Appellate Authority.]

Cont…
(10) The President or any Member may, by notice in writing under his hand addressed to the Government, resign
from his office:
Provided that the President or Member shall continue to hold office until the expiry of three months from the
date of receipt of such notice by the Government, or until a person duly appointed as his successor enters
upon his office or until the expiry of his term of office, whichever is the earliest.
(11) The Government may, after consultation with the Chief Justice of India, remove from the office such President
or Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the opinion of such Government involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such President or Member; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as such
President or Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the public interest:
Provided that the President or the Member shall not be removed on any of the grounds specified in clauses (d)
and (e), unless he has been informed of the charges against him and has been given an opportunity of being
heard.
(12) Without prejudice to the provisions of sub-section (11), the President and Technical Members of the National
Appellate Authority shall not be removed from their office except by an order made by the Government on the
ground of proven misbehaviour or incapacity after an inquiry made by a Judge of the Supreme Court
nominated by the Chief Justice of India on a reference made to him by the Government and such President or
Member had been given an opportunity of being heard.
(13) The Government, with the concurrence of the Chief Justice of India, may suspend from office, the President or
Technical Members of the National Appellate Authority in respect of whom a reference has been made to the
Judge of the Supreme Court under sub-section (12).
(14) Subject to the provisions of article 220 of the Constitution, the President or Members of the National Appellate
Authority, on ceasing to hold their office, shall not be eligible to appear, act or plead before the National
Appellate Authority where he was the President or, as the case may be, a Member.‖
1
Sec. 101B ins. by the Finance (No. 2) Act, 2019 (s.105) dt. 01.08.2019. However, effective date has not been yet
notified. After notification, it will read as,
“101B. Appeal to National Appellate Authority.
(1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are
given by the Appellate Authorities of two or more States or Union territories or both under sub-section (1) or
sub-section (3) of section 101, any officer authorised by the Commissioner or an applicant, being distinct
person referred to in section 25 aggrieved by such advance ruling, may prefer an appeal to National Appellate
Authority:
Provided that the officer shall be from the States in which such advance rulings have been given.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling
sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional
officers:
Provided that the officer authorised by the Commissioner may file appeal within a period of ninety days from
the date on which the ruling sought to be appealed against is communicated to the concerned officer or the
jurisdictional officer:
Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented
by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be,
ninety days, allow such appeal to be presented within a further period not exceeding thirty days.
Explanation.–– For removal of doubts, it is clarified that the period of thirty days or as the case may be,
ninety days shall be counted from the date of communication of the last of the conflicting rulings sought to be
appealed against.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as
may be prescribed.‖

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 102

1
[101C. Order of National Appellate Authority.]
102. Rectification of advance ruling.
The Authority or the Appellate Authority [2] may amend any order passed by it under
section 98 or section 101 [3], so as to rectify any error apparent on the face of the record, if
such error is noticed by the Authority or the Appellate Authority [4] on its own accord, or is
brought to its notice by the concerned officer, the jurisdictional officer, the applicant, 5[or the
appellant] within a period of six months from the date of the order:
Provided that no rectification which has the effect of enhancing the tax liability or reducing the
amount of admissible input tax credit shall be made unless the applicant or the appellant has
been given an opportunity of being heard.
A. Section 102 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 102 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, Amendment in sec 102 w.e.f. date to be notified
2019 (23 of 2019),
dt. 01.08.2019

1
Sec. 101C ins. by the Finance (No. 2) Act, 2019 (s.105) dt. 01.08.2019. However, effective date has not been yet
notified. After notification, it will read as,
―101C. Order of National Appellate Authority.
(1) The National Appellate Authority may, after giving an opportunity of being heard to the National applicant,
the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of
Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and
Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or
modifying the rulings appealed against.
(2) If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according
to the opinion of the majority.
(3) The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from
the date of filing of the appeal under section 101B.
(4) A copy of the advance ruling pronounced by the National Appellate Authority shall be duly signed by the
Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer
authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all
States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the
Authority or Appellate Authority, as the case may be, after such pronouncement.‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.106) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.
3
Ins. by the Finance (No. 2) Act, 2019 (s.106) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or section 101C‖.
4
Ins. by the Finance (No. 2) Act, 2019 (s.106) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.
5
Subs. by the Finance (No. 2) Act, 2019 (s.106) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―appellant, the Authority or the Appellate Authority‖.

(260)
S. 103 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 102 - Relevant Rules & Forms

3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
5. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
6. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

103. Applicability of advance ruling.

(1) The advance ruling pronounced by the Authority or the Appellate Authority under this
Chapter shall be binding only—
(a) on the applicant who had sought it in respect of any matter referred to in sub-
section (2) of section 97 for advance ruling;
(b) on the concerned officer or the jurisdictional officer in respect of the applicant.
1
[]
(2) The advance ruling referred to in sub-section (1) [2] shall be binding unless the law,
facts or circumstances supporting the original advance ruling have changed.

1
Ins. by the Finance (No. 2) Act, 2019 (s.107) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as,
―(1A) The advance ruling pronounced by the National Appellate Authority under this Chapter shall be binding on—
(a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B
and all registered persons having the same Permanent Account Number issued under the Income-tax
Act, 1961 (43 of 1961.);
(b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in
clause (a) and the registered persons having the same Permanent Account Number issued under the
Income-tax Act, 1961.‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.107) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―and sub-section (1A)‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 104

A. Section 103 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 103 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, Inserting sub-sec 1(A) and amendment in sec 103(2) of w.e.f. date to
2019 (23 of 2019), be notified
dt. 01.08.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

104. Advance ruling to be void in certain circumstances.

(1) Where the Authority or the Appellate Authority [1] finds that advance ruling
pronounced by it under sub-section (4) of section 98 or under sub-section (1) of
section 101 [2] has been obtained by the applicant or the appellant by fraud or
suppression of material facts or misrepresentation of facts, it may, by order, declare such
ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made
thereunder shall apply to the applicant or the appellant as if such advance ruling had
never been made:
Provided that no order shall be passed under this sub-section unless an opportunity of
being heard has been given to the applicant or the appellant.
Explanation.––The period beginning with the date of such advance ruling and ending
with the date of order under this sub-section shall be excluded while computing the
period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of
section 74.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the
concerned officer and the jurisdictional officer.
1
Ins. by the Finance (No. 2) Act, 2019 (s.108) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.108) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or under section 101C‖.

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S. 105 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 104 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 104 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, Amendment in sec 104(1) w.e.f. date to be notified
2019 (23 of 2019),
dt. 01.08.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
105. [Powers of Authority and Appellate Authority]
(1) The Authority or the Appellate Authority [2] shall, for the purpose of exercising its
powers regarding—
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other
records,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The Authority or the Appellate Authority [3] shall be deemed to be a civil court for the
purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal
Procedure, 1973, (2 of 1974) and every proceeding before the Authority or the Appellate
Authority shall be deemed to be a judicial proceedings within the meaning of sections 193
and 228, and for the purpose of section 196 of the Indian Penal Code (45 of 1860).

1
Subs. by the Finance (No. 2) Act, 2019 (s.109) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―Powers of Authority, Appellate Authority and National Appellate Authority‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.109) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.
3
Ins. by the Finance (No. 2) Act, 2019 (s.109) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 106

A. Section 105 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 105 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, Amendment in sec 105 w.e.f. date to be notified
2019 (23 of 2019),
dt. 01.08.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
106. [Procedure of Authority and Appellate Authority.]
The Authority or the Appellate Authority [2] shall, subject to the provisions of this Chapter,
have power to regulate its own procedure.
A. Section 106 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 106 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance (No. 2) Act, Amendment in sec 106 w.e.f. date to be notified
2019 (23 of 2019),
dt. 01.08.2019

1
Subs. by the Finance (No. 2) Act, 2019 (s.110) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―Procedure of Authority, Appellate Authority and National Appellate Authority‖.
2
Ins. by the Finance (No. 2) Act, 2019 (s.110) dt. 01.08.2019. However, effective date has not been yet notified. After
notification, it will read as, ―or the National Appellate Authority‖.

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S. 106 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 106 - Relevant Rules & Forms

C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 107

CHAPTER XVIII
APPEALS AND REVISION
107. Appeals to appellate authority.
(1) Any person aggrieved by any decision or order passed under this Act or the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act by an
adjudicating authority may appeal to such Appellate Authority as may be prescribed
within three months from the date on which the said decision or order is communicated
to such person.
(2) The Commissioner may, on his own motion, or upon request from the Commissioner of
State tax or the Commissioner of Union territory tax, call for and examine the record of
any proceedings in which an adjudicating authority has passed any decision or order
under this Act or the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety
of the said decision or order and may, by order, direct any officer subordinate to him to
apply to the Appellate Authority within six months from the date of communication of
the said decision or order for the determination of such points arising out of the said
decision or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an
application to the Appellate Authority, such application shall be dealt with by the
Appellate Authority as if it were an appeal made against the decision or order of the
adjudicating authority and such authorised officer were an appellant and the provisions
of this Act relating to appeals shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient
cause from presenting the appeal within the aforesaid period of three months or six months,
as the case may be, allow it to be presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified in such
manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from
the impugned order, as is admitted by him; and
(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising
from the said order 1[subject to a maximum of twenty-five crore rupees], in
relation to which the appeal has been filed.
2
[Provided that no appeal shall be filed against an order under sub-section (3) of section
129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the
appellant.]

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
2
Ins. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.116) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021.

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S. 107 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(7) Where the appellant has paid the amount under sub-section (6), the recovery
proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant of being heard.
(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an
appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for
reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party
during hearing of the appeal.
(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to
add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the
omission of that ground from the grounds of appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry as may be necessary,
pass such order, as it thinks just and proper, confirming, modifying or annulling the
decision or order appealed against but shall not refer the case back to the adjudicating
authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or
confiscating goods of greater value or reducing the amount of refund or input tax credit
shall not be passed unless the appellant has been given a reasonable opportunity of
showing cause against the proposed order:
Provided further that where the Appellate Authority is of the opinion that any tax has
not been paid or short-paid or erroneously refunded, or where input tax credit has been
wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax
credit shall be passed unless the appellant is given notice to show cause against the
proposed order and the order is passed within the time limit specified under section 73
or section 74.
(12) The order of the Appellate Authority disposing of the appeal shall be in writing and
shall state the points for determination, the decision thereon and the reasons for such
decision.
(13) The Appellate Authority shall, where it is possible to do so, hear and decide every
appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a court or Tribunal,
the period of such stay shall be excluded in computing the period of one year.
(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed
by it to the appellant, respondent and to the adjudicating authority.
(15) A copy of the order passed by the Appellate Authority shall also be sent to the
jurisdictional Commissioner or the authority designated by him in this behalf and the
jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an
authority designated by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions of section 108 or
section 113 or section 117 or section 118 be final and binding on the parties.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 107

A. Section 107 - Relevant Rules & Forms

Rule 108 Appeal to the Appellate Authority Forms GST APL-01, APL-02
Rule 109 Application to the Appellate Authority Form GST APL-03
Rule 109A Appointment of Appellate Authority Nil
Rule 109C Withdrawal of Appeal Forms APL-01, APL-02, APL-
03, APL-01/03W
Rule 112 Production of additional evidence before the Appellate Nil
Authority or the Appellate Tribunal
Rule 113 Order of Appellate Authority or Appellate Tribunal Form GST APL-04
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 107 of the CGST Act, w.e.f.
01.07.2017
2. CGST (Amendment) Act, 2018 (31 Amendment in sec 107(6) w.e.f. 01.02.2019
of 2018), dt. 29.08.2018 read with
N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance Act, 2021 (Act No. 13 of Inserts Proviso to sub-sec (6) of sec 107 of the CGST Act -
2021), dt. 28.03.2021 read with N. w.e.f. 01.01.2022
No. 39/2021 – CT, dt. 21.12.2021
4. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021
to 30.05.2021 till 31.05.2021 in exercise of powers under
section 168A of CGST Act
5. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date
of compliances which fall during the period from
―15.04.2021 to 29.06.2021‖ till 30.06.2021
6. 53/2023 – CT, dt. 02.11.2023 Notifies a special procedure for condonation of delay in
filing of appeals against demand orders passed until 31st
March, 2023
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 113
dt. 28.06.2017
2. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Inserting Rule 109A
dt. 15.11.2017
3. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Rules 109A
dt. 30.10.2018
4. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Form GST
dt. 31.12.2018 APL-04

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S. 108 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 107 - Relevant Rules & Forms

5. 03/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Form GST APL-01
dt. 29.01.2019
6. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
7. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
8. 40/2021 – CT, CGST (Tenth Amendment) Rules, 2021 – Amending Form GST APL-01
dt. 29.12.2021 w.e.f. 01.01.2022
9. 26/2022 – CT, CGST (Fifth Amendment) Rules, 2022 – Amending Rules 108, 109,
dt. 26.12.2022 Form GST APL-02, inserting Rule 109C and Form APL-01/03W, w.e.f.
26.12.2022
10. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rules 108 and 109
dt. 04.08.2023 w.e.f. 04.08.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 132/2020 – GST, To issue clarification in respect of appeal in regard to non-constitution of
dt. 18.03.2020 Appellate Tribunal
F. Instructions
S.No. Instructions /Date Contents
1. 03/2022-GST, Procedure relating to sanction, post-audit and review of refund claims
dt. 14.06.2022

108. Powers of revisional authority.

(1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional
Authority may, on his own motion, or upon information received by him or on request
from the Commissioner of State tax, or the Commissioner of Union territory tax, call for
and examine the record of any proceedings, and if he considers that any decision or
order passed under this Act or under the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act by any officer subordinate to him is erroneous in
so far as it is prejudicial to the interest of revenue and is illegal or improper or has not
taken into account certain material facts, whether available at the time of issuance of the
said order or not or in consequence of an observation by the Comptroller and Auditor
General of India, he may, if necessary, stay the operation of such decision or order for
such period as he deems fit and after giving the person concerned an opportunity of
being heard and after making such further inquiry as may be necessary, pass such order,
as he thinks just and proper, including enhancing or modifying or annulling the said
decision or order.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 108

(2) The Revisional Authority shall not exercise any power under sub-section (1), if—
(a) the order has been subject to an appeal under section 107 or section 112 or
section 117 or section 118; or
(b) the period specified under sub-section (2) of section 107 has not yet expired or
more than three years have expired after the passing of the decision or order
sought to be revised; or
(c) the order has already been taken for revision under this section at an earlier stage; or
(d) the order has been passed in exercise of the powers under sub-section (1):
Provided that the Revisional Authority may pass an order under sub-section (1) on any
point which has not been raised and decided in an appeal referred to in clause (a) of sub-
section (2), before the expiry of a period of one year from the date of the order in such
appeal or before the expiry of a period of three years referred to in clause (b) of that sub-
section, whichever is later.
(3) Every order passed in revision under sub-section (1) shall, subject to the provisions of
section 113 or section 117 or section 118, be final and binding on the parties.
(4) If the said decision or order involves an issue on which the Appellate Tribunal or the
High Court has given its decision in some other proceedings and an appeal to the High
Court or the Supreme Court against such decision of the Appellate Tribunal or the High
Court is pending, the period spent between the date of the decision of the Appellate
Tribunal and the date of the decision of the High Court or the date of the decision of the
High Court and the date of the decision of the Supreme Court shall be excluded in
computing the period of limitation referred to in clause (b) of sub-section (2) where
proceedings for revision have been initiated by way of issue of a notice under this
section.
(5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or
Appellate Tribunal, the period of such stay shall be excluded in computing the period of
limitation referred to in clause (b) of sub-section (2).
(6) For the purposes of this section, the term,––
(i) ―record‖ shall include all records relating to any proceedings under this Act
available at the time of examination by the Revisional Authority;
(ii) ―decision‖ shall include intimation given by any officer lower in rank than the
Revisional Authority.
A. Section 108 - Relevant Rules & Forms
Rule 109B Notice to person and order of revisional authority in Forms GST RVN-01, APL-04
case of revision
Rule 113 Order of Appellate Authority or Appellate Tribunal Form GST APL-04

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S. 108 Central Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 108 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 05/2020 – CT, Appoints Revisional Authority under CGST Act, 2017
dt. 13.01.2020
3. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
4. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 113
dt. 28.06.2017
2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form GST APL-
dt. 30.10.2018 04
3. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Inserting Rule 109B, Form
dt. 31.12.2018 GST RVN-01 and amending Form GST APL-04
4. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[109. Constitution of Appellate Tribunal and Benches thereof.
(1) The Government shall, on the recommendations of the Council, by notification,
establish with effect from such date as may be specified therein, an Appellate Tribunal
known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the
orders passed by the Appellate Authority or the Revisional Authority.

1
Subs. Sec 109 w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.149) enacted on 31.03.2023. For text before substitution: Please refer Appendix-1 at the end of this Chapter.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 108

(2) The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be
exercised by the Principal Bench and the State Benches constituted under sub-section
(3) and sub-section (4).
(3) The Government shall, by notification, constitute a Principal Bench of the Appellate
Tribunal at New Delhi which shall consist of the President, a Judicial Member, a
Technical Member (Centre) and a Technical Member (State).
(4) On the request of the State, the Government may, by notification, constitute such
number of State Benches at such places and with such jurisdiction as may be
recommended by the Council, which shall consist of two Judicial Members, a Technial
Member (Centre) and a Technical Member (State).
(5) The Principal Bench and the State Bench shall hear appeals against the orders passed by
the Appellate Authority or the Revisional Authority:
Provided that the cases in which any one of the issues involved relates to the place of
supply, shall be heard only by the Principal Bench.
(6) The President shall, from time to time, by a general or special order, distribute the
business of the Appellate Tribunal among the Benches and may transfer cases from one
Bench to another.
(7) The senior-most Judicial Member within the State Benches, as may be notified, shall act
as the Vice-President for such State Benches and shall exercise such powers of the
President as may be prescribed, but for all other purposes be considered as a Member.
(8) Appeals, where the tax or input tax credit involved or the amount of fine, fee or penalty
determined in any order appealed against, does not exceed fifty lakh rupees and which
does not involve any question of law may, with the approval of the President, and
subject to such conditions as may be prescribed on the recommendations of the council,
be heard by a single Member, and in all other cases, shall be heard together by one
Judicial Member and one Technical Member.
(9) If, after hearing the case, the Members differ in their opinion on any point or points,
such Member shall state the point or points on which they differ, and the President shall
refer such case for hearing,—
(a) where the appeal was originally heard by Members of a State Bench, to another
Member of a State Bench within the State or, where no such other State Bench is
available within the State, to a Member of a State Bench in another State;
(b) where the appeal was originally heard by Members of the Principal Bench, to
another Member from the Principal Bench or, where no such other Member is
available, to a Member of any State Bench,
and such point or points shall be decided according to the majority opinion including the
opinion of the Members who first heard the case.
(10) The Government may, in consultation with the President, for the administrative
efficiency, transfer Members from one Bench to another Bench:

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S. [ Central Goods and Services Tax Act, 2017 as on 01 January 2024

Provided that a Technical Member (State) of a State Bench may be transferred to a State
Bench only of the same State in which he was originally appointed, in consultation with
the State Government.
(11) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid
merely on the ground of the existence of any vacancy or defect in the constitution of the
Appellate Tribunal.]
Section 109 - Relevant Rules & Forms
Rule 109A Appointment of Appellate Authority Nil
B. Section related Notificationss
S.No. Notification/Date Contents
1. Finance Act, 2023 (8 of Amendment in sec 109 w.e.f. 01.08.2023 [Sec 149 of the Finance
2023), dt. 31.03.2023 Act, 2023]
read with N. No.28/2023
– CT, dt. 31.07.2023
2. S.O. 1(E), dt. 29.12.2023 Setting up of GST Tribunal Principal Bench at New Delhi
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[110. President and Members of Appellate Tribunal, their qualification,
appointment, conditions of service, etc.
(1) A person shall not be qualified for appointment as—
(a) the President, unless he has been a Judge of the Supreme Court or is or has been
the Chief Justice of a High Court;
(b) a Judicial Member, unless he—
(i) has been a Judge of the High Court; or
(ii) has, for a combined period of ten years, been a District Judge or an
Additional District Judge;

1
Subs. Sec 110 w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.150) enacted on 31.03.2023. For text before substitution: Please refer Appendix-1 at the end of this Chapter.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. [

1
[(iii) has been an advocate for ten years with substantial experience in litigation
in matters relating to indirect taxes in the Appellate Tribunal, Customs,
Excise and Service Tax Appellate Tribunal, State Value Added Tax
Tribunal, by whatever name called, High Court or Supreme Court;]
(c) a Technical Member (Centre), unless he is or has been a member of the Indian
Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India
Service with at least three years of experience in the administration of an existing
law or goods and services tax in the Central Government, and has completed at
least twenty-five years of service in Group A;
(d) a Technical Member (State), unless he is or has been an officer of the State
Government or an officer of the All India Service, not below the rank of Additional
Commissioner of Value Added Tax or the State goods and services tax or such
rank, not lower than that of the First Appellate Authority, as may be notified by the
concerned State Government, on the recommendations of the Council and has
completed twenty-five years of service in Group A, or equivalent, with at least three
years of experience in the administration of an existing law or the goods and
services tax or in the field of finance and taxation in the State Government:
Provided that the State Government may, on the recommendations of the Council,
by notification, relax the requirement of completion of twenty-five years of
service in Group A, or equivalent, in respect of officers of such State where no
person has completed twenty-five years of service in Group A, or equivalent, but
has completed twenty-five years of service in the Government, subject to such
conditions, and till such period, as may be specified in the notification.
2
[Provided that a person who has not completed the age of fifty years shall not be
eligible for appointment as the President or Member.]
(2) The President, Judicial Member, Technical Member (Centre) and Technical Member
(State) shall be appointed or re-appointed by the Government on the recommendations
of a Search-cum-Selection Committee constituted under sub-section (4):
Provided that in the event of the occurrence of any vacancy in the office of the President
by reason of this death, resignation or otherwise, the Judicial Member or, in his absence,
the senior-most Technical Member of the Principal Bench shall act as the President until
the date on which a new President, appointed in accordance with the provisions of this
Act to fill such vacancy, enters upon his office:
Provided further that where the President is unable to discharge his functions owing to
absence, illness or any other cause, the Judicial member or, in his absence, the senior-
most Technical Member of the Principal Bench, shall discharge the functions of the
President until the date on which the President resumes his duties.

1
Ins. vide CGST (Second Amendment) Act, 2023, dt. 28.12.2023.
2
Ins. vide CGST (Second Amendment) Act, 2023, dt. 28.12.2023.

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S. [ Central Goods and Services Tax Act, 2017 as on 01 January 2024

(3) While making selection for Technical Member (State) of a State Bench, first preference
shall be given to officers who have worked in the State Government of the State to
which the jurisdiction of the Bench extends.
(4)(a) The Search-cum-Selection Committee for Technical Member (State) of a State Bench
shall consist of the following members, namely:—
(i) the Chief Justice of the High Court in whose jurisdiction the State bench is
located, to be the Chairperson of the Committee;
(ii) the senior-most Judicial Member in the State, and where no Judicial Member is
available, a retired Judge of the High Court in whose jurisdiction the State Bench
is located, as may be nominated by the Chief Justice of such High Court;
(iii) Chief Secretary of the State in which the State Bench is located;
(iv) one Additional Chief Secretary or Principal Secretary or Secretary of the State in
which the State Bench is located, as may be nominated by such State
Government, not in-charge of the Department responsible for administration of
State tax; and
(v) Additional Chief Secretary or Principal Secretary or Secretary of the Department
responsible for administration of State tax, of the State in which the State Bench
is located—Member Secretary; and
(b) the Search-cum-Selection Committee for all other cases shall consist of the following
members, namely:—
(i) the Chief Justice of India or a Judge of Supreme Court nominated by him, to be
the Chairperson of the Committee;
(ii) Secretary of the Central Government nominated by the Cabinet Secretary—
Member;
(iii) Chief Secretary of a State to be nominated by the Council—Member;
(iv) one Member, who—
(A) in case of appointment of a President of a Tribunal, shall be the outgoing
President of the Tribunal; or
(B) in case of appointment of a Member of a Tribunal, shall be the sitting
President of the Tribunal; or
(C) in case of the President of the Tribunal seeking re-appointment or where
the outgoing President is unavailable or the removal of the President is
being considered, shall be a retired Judge of the Supreme Court or a retired
Chief Justice of a High Court nominated by the Chief Justice of India; and
(v) Secretary of the Department of Revenue in the Ministry of Finance of the Central
Government—Member Secretary.
(5) The Chairperson shall have the casting vote and the Member Secretary shall not have a
vote.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. [

(6) Notwithstanding anything contained in any judgment, order, or decree of any court or
any law for the time being in force, the Committee shall recommended a panel of two
names for appointment or re-appointment to the post of the President or a Member, as
the case may be.
(7) No appointment or re-appointment of the Members of the Appellate Tribunal shall be
invalid merely by reasons of any vacancy or defect in the constitution of the Search-
cum-Selection Committee.
(8) Notwithstanding anything contained in any judgment, order, or decree of any court or
any law for the time being in force, the salary of the President and the Members of the
Appellate Tribunal shall be such as may be prescribed and their allowances and other
terms and conditions of service shall be the same as applicable to Central Government
officers carrying the same pay:
Provided that neither the salary and allowances nor other terms and conditions of service
of the President of Members of the Appellate Tribunal shall be varied to their
disadvantage after their appointment:
Provided further that, if the President or Member takes a house on rent, he may be
reimbursed a house rent higher than the house rent allowance as are admissible to a
Central Government officer holding the post carrying the same pay, subject to such
limitations and conditions as may be prescribed.
(9) Notwithstanding anything contained in any judgment, order, or decree of any court or
any law for the time being in force, the President of the Appellate Tribunal shall hold
office for a term of four years from the date on which he enters upon his office, or until
he attains the age of 1[seventy years, whichever is earlier and shall be eligible for re-
appointment for a period not exceeding two years subject to the age-limit specified
above.]
(10) Notwithstanding anything contained in any judgment, order, or decree of any court or
any law for the time being in force, the Judicial Member, Technical Member (Centre) or
Technical Member (State) of the Appellate Tribunal shall hold office for a term of four
years from the date on which he enters upon his office, or until he attains the age of
2
[sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a
period not exceeding two years subject to the age-limit specified above.]
(11) The President or any Member may, by notice in writing under his hand addressed to the
Government, resign from his office:
Provided that the President or Member shall continue to hold office until the expiry of
three months from the date of receipt of such notice by the Government or until a person
duly appointed as his successor enters upon his office or until the expiry of his term of
office, whichever is the earliest.

1
Subs. vide CGST (Second Amendment) Act, 2023, dt. 28.12.2023. Formerly it read as: ―sixty-seven years, whichever
is earlier and shall be eligible for re-appointment for a period not exceeding two years.‖
2
Subs. vide CGST (Second Amendment) Act, 2023, dt. 28.12.2023. Formerly it read as: ―sixty-five years, whichever is
earlier and shall be eligible for re-appointment for a period not exceeding two years.‖

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S. [ Central Goods and Services Tax Act, 2017 as on 01 January 2024

(12) The Government may, on the recommendations of the Search-cum-Selection

Committee, remove from the office President or a Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such President or
Member; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his
functions as such President or Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the
public interest:
Provided that the President or the Member shall not be removed on any of the grounds
specified in clauses (d) and (e), unless he has been informed of the charges against him
and has been given an opportunity of being heard.
(13) The Government, on the recommendations of the Search-cum-Selection Committee,
may suspend from office, the President or a Judicial or Technical Member in respect to
whom proceedings for removal have been initiated under sub-section (12).
(14) Subject to the provisions of article 220 of the Constitution, the President or other
Members, on ceasing to hold their office, shall not be eligible to appear, act or plead
before the Principal Bench or the State Bench in which he was the President or, as the
case may be, a Member.]
Section 110 - Relevant Rules & Forms
Rule 109A Appointment of Appellate Authority Nil
B. Section related Notificationss
S.No. Notification/Date Contents
1. Finance Act, 2023 (8 of 2023), Amendment in sec 110 w.e.f. 01.08.2023 [Sec 150 of the
dt. 31.03.2023 read with N. Finance Act, 2023]
No.28/2023 – CT, dt.
31.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 111

111. Procedure before Appellate Tribunal.

(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an
appeal before it, be bound by the procedure laid down in the Code of Civil Procedure,
1908, (5 of 1908) but shall be guided by the principles of natural justice and subject to
the other provisions of this Act and the rules made thereunder, the Appellate Tribunal
shall have power to regulate its own procedure.
(2) The Appellate Tribunal shall, for the purposes of discharging its functions under this
Act, have the same powers as are vested in a civil court under the Code of Civil
Procedure, 1908 (5 of 1908) while trying a suit in respect of the following matters,
namely:—
(a) summoning and enforcing the attendance of any person and examining him on
oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian Evidence
Act, 1872, (1 of 1872) requisitioning any public record or document or a copy of
such record or document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) dismissing a representation for default or deciding it ex parte;
(g) setting aside any order of dismissal of any representation for default or any order
passed by it ex parte; and
(h) any other matter which may be prescribed.
(3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as
if it were a decree made by a court in a suit pending therein, and it shall be lawful for
the Appellate Tribunal to send for execution of its orders to the court within the local
limits of whose jurisdiction,—
(a) in the case of an order against a company, the registered office of the company is
situated; or
(b) in the case of an order against any other person, the person concerned voluntarily
resides or carries on business or personally works for gain.
(4) All proceedings before the Appellate Tribunal shall be deemed to be judicial
proceedings within the meaning of sections 193 and 228, and for the purposes of
section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be
deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code
of Criminal Procedure, 1973 (2 of 1974).
A. Section 111 - Relevant Rules & Forms
Rule 112 Production of additional evidence before the Appellate Authority or the Nil
Appellate Tribunal

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S. 112 Central Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 111 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 112
dt. 28.06.2017
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

112. Appeals to Appellate Tribunal.

(1) Any person aggrieved by an order passed against him under section 107 or section 108
of this Act or the State Goods and Services Tax Act or the Union Territory Goods and
Services Tax Act may appeal to the Appellate Tribunal against such order within three
months from the date on which the order sought to be appealed against is communicated
to the person preferring the appeal.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the
tax or input tax credit involved or the difference in tax or input tax credit involved or the
amount of fine, fee or penalty determined by such order, does not exceed fifty thousand
rupees.
(3) The Commissioner may, on his own motion, or upon request from the Commissioner of
State tax or Commissioner of Union territory tax, call for and examine the record of any
order passed by the Appellate Authority or the Revisional Authority under this Act or
the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Act for the purpose of satisfying himself as to the legality or propriety of the said order
and may, by order, direct any officer subordinate to him to apply to the Appellate
Tribunal within six months from the date on which the said order has been passed for
determination of such points arising out of the said order as may be specified by the
Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorised officer makes an
application to the Appellate Tribunal, such application shall be dealt with by the
Appellate Tribunal as if it were an appeal made against the order under sub-section (11)
of section 107 or under sub-section (1) of section 108 and the provisions of this Act
shall apply to such application, as they apply in relation to appeals filed under sub-
section (1).

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 112

(5) On receipt of notice that an appeal has been preferred under this section, the party
against whom the appeal has been preferred may, notwithstanding that he may not have
appealed against such order or any part thereof, file, within forty-five days of the receipt
of notice, a memorandum of cross-objections, verified in the prescribed manner, against
any part of the order appealed against and such memorandum shall be disposed of by
the Appellate Tribunal, as if it were an appeal presented within the time specified in
sub-section (1).
(6) The Appellate Tribunal may admit an appeal within three months after the expiry of the
period referred to in sub-section (1), or permit the filing of a memorandum of cross-
objections within forty-five days after the expiry of the period referred to in sub-
section (5) if it is satisfied that there was sufficient cause for not presenting it within that
period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and
shall be accompanied by such fee, as may be prescribed.
(8) No appeal shall be filed under sub-section (1), unless the appellant has paid–
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from
the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in
addition to the amount paid under sub-section (6) of section 107, arising from the
said order 1[subject to a maximum of fifty crore rupees], in relation to which the
appeal has been filed.
(9) Where the appellant has paid the amount as per sub-section (8), the recovery
proceedings for the balance amount shall be deemed to be stayed till the disposal of the
appeal.
(10) Every application made before the Appellate Tribunal,—
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by such fees as may be prescribed.
A. Section 112 - Relevant Rules & Forms
Rule 110 Appeal to the Appellate Tribunal Forms GST APL-02,
APL-05, APL-06
Rule 111 Application to the Appellate Tribunal Forms GST APL-07
Rule 112 Production of additional evidence before the Appellate Nil
Authority or the Appellate Tribunal

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

(280)
S.
Central Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 112 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. CGST (Amendment) Amendment in sec 112(8) w.e.f. 01.02.2019
Act, 2018 (31 of 2018),
dt. 29.08.2018 read
withN. No. 02/2019 –
CT, dt. 29.01.2019
3. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
4. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 110 to 112
dt. 28.06.2017
2. 3/2019 – CT, CGST (First Amendment) Rules, 2019 – Amending Form GST APL-05
dt. 29.01.2019
3. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
4. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 –
CT, dt. 03.04.2020)
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-9/2019 – GST, Issuance of Removal of Difficulties Order so as to extend the last date
dt. 03.12.2019 for filing of appeals before the GST Appellate Tribunal against orders
of Appellate Authority on account of non-constitution of benches of
the Appellate Tribunal
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 113

113. Orders of Appellate Tribunal.

(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of
being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling
the decision or order appealed against or may refer the case back to the Appellate
Authority, or the Revisional Authority or to the original adjudicating authority, with
such directions as it may think fit, for a fresh adjudication or decision after taking
additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an
appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for
reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party
during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to
rectify any error apparent on the face of the record, if such error is noticed by it on its
own accord, or is brought to its notice by the Commissioner or the Commissioner of
State tax or the Commissioner of the Union territory tax or the other party to the appeal
within a period of three months from the date of the order:
Provided that no amendment which has the effect of enhancing an assessment or
reducing a refund or input tax credit or otherwise increasing the liability of the other
party, shall be made under this sub-section, unless the party has been given an
opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a
period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the
Appellate Authority or the Revisional Authority, or the original adjudicating authority,
as the case may be, the appellant and the jurisdictional Commissioner or the
Commissioner of State tax or the Union territory tax.
(6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal
on an appeal shall be final and binding on the parties.
A. Section 113 - Relevant Rules & Forms
Rule 113 Order of Appellate Authority or Appellate Tribunal Form GST APL-04
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 113 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021

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S. 113 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 113 - Relevant Rules & Forms

C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 113
dt. 28.06.2017
2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form GST
dt. 30.10.2018 APL-04
3. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Form GST
dt. 31.12.2018 APL-04
4. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[114. Financial and Administrative Powers of President
The President shall exercise such financial and administrative powers over the Appellate
Tribunal as may be prescribed.]
Section 114 - Relevant Rules & Forms
NIL

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.151) enacted on 31.03.2023. Formerly it read as:
“114. Financial and administrative powers of President.
The President shall exercise such financial and administrative powers over the National Bench and Regional
Benches of the Appellate Tribunal as may be prescribed:
Provided that the President shall have the authority to delegate such of his financial and administrative powers as
he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the
condition that such Member or officer shall, while exercising such delegated powers, continue to act under the
direction, control and supervision of the President.‖

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 115

Section 114 - Relevant Rules & Forms

B. Section related Notificationss
S.No. Notification/Date Contents
1. Finance Act, 2023 (8 of 2023), Amendment in sec 114 w.e.f. 01.08.2023 [Sec 151 of the
dt. 31.03.2023 read with N. No. Finance Act, 2023]
28/2023 – CT, dt. 31.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

115. Interest on refund of amount paid for admission of appeal.

Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of
section 112 is required to be refunded consequent to any order of the Appellate Authority or of
the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect
of such refund from the date of payment of the amount till the date of refund of such amount.
A. Section 115 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 115 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(284)
S. 116 Central Goods and Services Tax Act, 2017 as on 01 January 2024

116. Appearance by authorised representative.

(1) Any person who is entitled or required to appear before an officer appointed under this
Act, or the Appellate Authority or the Appellate Tribunal in connection with any
proceedings under this Act, may, otherwise than when required under this Act to appear
personally for examination on oath or affirmation, subject to the other provisions of this
section, appear by an authorised representative.
(2) For the purposes of this Act, the expression ―authorised representative‖ shall mean a
person authorised by the person referred to in sub-section (1) to appear on his behalf,
being—
(a) his relative or regular employee; or
(b) an advocate who is entitled to practice in any court in India, and who has not
been debarred from practicing before any court in India; or
(c) any chartered accountant, a cost accountant or a company secretary, who holds a
certificate of practice and who has not been debarred from practice; or
(d) a retired officer of the Commercial Tax Department of any State Government or
Union territory or of the Board who, during his service under the Government,
had worked in a post not below the rank than that of a Group-B Gazetted officer
for a period of not less than two years:
Provided that such officer shall not be entitled to appear before any proceedings
under this Act for a period of one year from the date of his retirement or
resignation; or
(e) any person who has been authorised to act as a goods and services tax
practitioner on behalf of the concerned registered person.
(3) No person,—
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceedings under this Act,
the State Goods and Services Tax Act, the Integrated Goods and Services Tax
Act or the Union Territory Goods and Services Tax Act, or under the existing law
or under any of the Acts passed by a State Legislature dealing with the imposition
of taxes on sale of goods or supply of goods or services or both; or
(c) who is found guilty of misconduct by the prescribed authority;
(d) who has been adjudged as an insolvent,
shall be qualified to represent any person under sub-section (1)—
(i) for all times in case of persons referred to in clauses (a), (b) and (c); and
(ii) for the period during which the insolvency continues in the case of a
person referred to in clause (d).
(4) Any person who has been disqualified under the provisions of the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to
be disqualified under this Act.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 117

A. Section 116 - Relevant Rules & Forms

Rule 116 Disqualification for misconduct of an authorised representative Nil

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 116 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 116
dt. 28.06.2017
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

117. Appeal to High Court.

(1) Any person aggrieved by any order passed by the 1[State Benches] of the Appellate
Tribunal may file an appeal to the High Court and the High Court may admit such
appeal, if it is satisfied that the case involves a substantial question of law.
(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty
days from the date on which the order appealed against is received by the aggrieved
person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the said period
if it is satisfied that there was sufficient cause for not filing it within such period.
(3) Where the High Court is satisfied that a substantial question of law is involved in any
case, it shall formulate that question and the appeal shall be heard only on the question
so formulated, and the respondents shall, at the hearing of the appeal, be allowed to
argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the
power of the court to hear, for reasons to be recorded, the appeal on any other
substantial question of law not formulated by it, if it is satisfied that the case involves
such question.

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.152) enacted on 31.03.2023, for the words ―State Bench or Area Benches‖.

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S. 117 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(4) The High Court shall decide the question of law so formulated and deliver such
judgment thereon containing the grounds on which such decision is founded and may
award such cost as it deems fit.
(5) The High Court may determine any issue which––
(a) has not been determined by the 1[State Benches]; or
(b) has been wrongly determined by the 2[State Benches], by reason of a decision on
such question of law as herein referred to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of
not less than two Judges of the High Court, and shall be decided in accordance with the
opinion of such Judges or of the majority, if any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of law upon which they
differ and the case shall, then, be heard upon that point only, by one or more of the other
Judges of the High Court and such point shall be decided according to the opinion of the
majority of the Judges who have heard the case including those who first heard it.
(8) Where the High Court delivers a judgment in an appeal filed before it under this section,
effect shall be given to such judgment by either side on the basis of a certified copy of
the judgment.
(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure,
1908, (5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in
the case of appeals under this section.
A. Section 117 - Relevant Rules & Forms
Rule 114 Appeal to the High Court Form GST APL-08
Rule 115 Demand confirmed by the Court Form GST APL-04
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 117 of the CGST Act, w.e.f. 01.07.2017
2. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under section
168A of CGST Act
3. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.152) enacted on 31.03.2023, for the words ―State Bench or Area Benches‖.
2
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.152) enacted on 31.03.2023, for the words ―State Bench or Area Benches‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 118

A. Section 117 - Relevant Rules & Forms

4. Finance Act, 2023 (8 of 2023), Amendment in sec 117(1) & (5) w.e.f. 01.08.2023 [Sec 152 of
dt. 31.03.2023 read with N. the Finance Act, 2023]
No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules 114
and 115
2. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018 – Amending Form
GST APL-04
3. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018 – Amending
Form GST APL-04
4. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
5. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the period
from ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N.
No. 35/2020 – CT, dt. 03.04.2020)
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

118. Appeal to Supreme Court.

(1) An appeal shall lie to the Supreme Court—
(a) from any order passed by the 1[Principal Bench] of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under
section 117 in any case which, on its own motion or on an application made by or
on behalf of the party aggrieved, immediately after passing of the judgment or
order, the High Court certifies to be a fit one for appeal to the Supreme Court.
(2) The provisions of the Code of Civil Procedure, 1908, (5 of 1908) relating to appeals to
the Supreme Court shall, so far as may be, apply in the case of appeals under this
section as they apply in the case of appeals from decrees of a High Court.

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.153) enacted on 31.03.2023, for the words ―National Bench or Regional Benches‖.

(288)
S. 119 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be
given to the order of the Supreme Court in the manner provided in section 117 in the
case of a judgment of the High Court.
A. Section 118 - Relevant Rules & Forms
Rule 115 Demand confirmed by the Court Form GST APL-04
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 118 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
4. Finance Act, 2023 (8 Amendment in sec 118(1) w.e.f. 01.08.2023 [Sec 153 of the Finance
of 2023), dt. Act, 2023]
31.03.2023 read with
N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 115
dt. 28.06.2017
2. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Amending Form GST
dt. 30.10.2018 APL-04
3. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Form GST
dt. 31.12.2018 APL-04
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

119. Sums due to be paid notwithstanding appeal, etc.

Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court,
sums due to the Government as a result of an order passed by the 1[Principal Bench] of the

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.154) enacted on 31.03.2023, for the words ―National or Regional Benches‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 120

Appellate Tribunal under sub-section (1) of section 113 or an order passed by the 1[State
Benches] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by
the High Court under section 117, as the case may be, shall be payable in accordance with the
order so passed.
A. Section 119 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 119 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
3. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
4. Finance Act, 2023 Amendment in sec 119 w.e.f. 01.08.2023 [Sec 154 of the Finance Act,
(8 of 2023), dt. 2023]
31.03.2023 read
with N. No.28/2023
– CT, dt. 31.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

120. Appeal not to be filed in certain cases.

(1) The Board may, on the recommendations of the Council, from time to time, issue orders
or instructions or directions fixing such monetary limits, as it may deem fit, for the
purposes of regulating the filing of appeal or application by the officer of the central tax
under the provisions of this Chapter.

1
Subs. w.e.f. 01.08.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.154) enacted on 31.03.2023, for the words ―State Bench or Area Benches‖.

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S. 121 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(2) Where, in pursuance of the orders or instructions or directions issued under sub-
section (1), the officer of the central tax has not filed an appeal or application against
any decision or order passed under the provisions of this Act, it shall not preclude such
officer of the central tax from filing appeal or application in any other case involving the
same or similar issues or questions of law.
(3) Notwithstanding the fact that no appeal or application has been filed by the officer of
the central tax pursuant to the orders or instructions or directions issued under sub-
section (1), no person, being a party in appeal or application shall contend that the
officer of the central tax has acquiesced in the decision on the disputed issue by not
filing an appeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application shall have regard to
the circumstances under which appeal or application was not filed by the officer of the
central tax in pursuance of the orders or instructions or directions issued under sub-
section (1).
A. Section 120 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 120 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

121. Non- appealable decisions and orders.

Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie
against any decision taken or order passed by an officer of central tax if such decision taken or
order passed relates to any one or more of the following matters, namely:—
(a) an order of the Commissioner or other authority empowered to direct transfer of
proceedings from one officer to another officer; or
(b) an order pertaining to the seizure or retention of books of account, register and
other documents; or

(291)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 121

(c) an order sanctioning prosecution under this Act; or

(d) an order passed under section 80.
A. Section 121 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 121 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(292)
S. 122 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XIX
OFFENCES AND PENALTIES
122. Penalty for certain offences.
(1) Where a taxable person who––
(i) supplies any goods or services or both without issue of any invoice or issues an
incorrect or false invoice with regard to any such supply;
(ii) issues any invoice or bill without supply of goods or services or both in violation
of the provisions of this Act or the rules made thereunder;
(iii) collects any amount as tax but fails to pay the same to the Government beyond a
period of three months from the date on which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but fails to pay the
same to the Government beyond a period of three months from the date on which
such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of
section 51, or deducts an amount which is less than the amount required to be
deducted under the said sub-section, or where he fails to pay to the Government
under sub-section (2) thereof, the amount deducted as tax;
(vi) fails to collect tax in accordance with the provisions of sub-section (1) of
section 52, or collects an amount which is less than the amount required to be
collected under the said sub-section or where he fails to pay to the Government
the amount collected as tax under sub-section (3) of section 52;
(vii) takes or utilises input tax credit without actual receipt of goods or services or both
either fully or partially, in contravention of the provisions of this Act or the rules
made thereunder;
(viii) fraudulently obtains refund of tax under this Act;
(ix) takes or distributes input tax credit in contravention of section 20, or the rules
made thereunder;
(x) falsifies or substitutes financial records or produces fake accounts or documents
or furnishes any false information or return with an intention to evade payment of
tax due under this Act;
(xi) is liable to be registered under this Act but fails to obtain registration;
(xii) furnishes any false information with regard to registration particulars, either at the
time of applying for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his duties under this Act;
(xiv) transports any taxable goods without the cover of documents as may be specified
in this behalf;
(xv) suppresses his turnover leading to evasion of tax under this Act;
(xvi) fails to keep, maintain or retain books of account and other documents in
accordance with the provisions of this Act or the rules made thereunder;

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 122

(xvii) fails to furnish information or documents called for by an officer in accordance

with the provisions of this Act or the rules made thereunder or furnishes false
information or documents during any proceedings under this Act;
(xviii) supplies, transports or stores any goods which he has reasons to believe are liable
to confiscation under this Act;
(xix) issues any invoice or document by using the registration number of another
registered person;
(xx) tampers with, or destroys any material evidence or document;
(xxi) disposes off or tampers with any goods that have been detained, seized, or
attached under this Act,
he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the
tax evaded or the tax not deducted under section 51 or short deducted or deducted but
not paid to the Government or tax not collected under section 52 or short collected or
collected but not paid to the Government or input tax credit availed of or passed on or
distributed irregularly, or the refund claimed fraudulently, whichever is higher.
1
[(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii)
or clause (ix) of sub-section (1) and at whose instance such transaction is conducted,
shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit
availed of or passed on.]
2
[(1B) Any electronic commerce operator who––
(i) allows a supply of goods or services or both through it by an unregistered person
other than a person exempted from registration by a notification issued under this
Act to make such supply;
(ii) allows an inter-State supply of goods or services or both through it by a person
who is not eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished under sub-
section (4) of section 52 of any outward supply of goods effected through it by a
person exempted from obtaining registration under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the
amount of tax involved had such supply been made by a registered person other than a
person paying tax under section 10, whichever is higher.]
(2) Any registered person who supplies any goods or services or both on which any tax has
not been paid or short-paid or erroneously refunded, or where the input tax credit has
been wrongly availed or utilised,—
(a) for any reason, other than the reason of fraud or any wilful misstatement or
suppression of facts to evade tax, shall be liable to a penalty of ten thousand
rupees or ten per cent. of the tax due from such person, whichever is higher;
1
Ins. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.126) dt. 27.03.2020.
2
Ins. sub-section (1B) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023
(8 of 2023) (s.155) enacted on 31.03.2023.

(294)
S. 122 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(b) for reason of fraud or any wilful misstatement or suppression of facts to evade
tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from
such person, whichever is higher.
(3) Any person who––
(a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-
section (1);
(b) acquires possession of, or in any way concerns himself in transporting, removing,
depositing, keeping, concealing, supplying, or purchasing or in any other manner
deals with any goods which he knows or has reasons to believe are liable to
confiscation under this Act or the rules made thereunder;
(c) receives or is in any way concerned with the supply of, or in any other manner
deals with any supply of services which he knows or has reasons to believe are in
contravention of any provisions of this Act or the rules made thereunder;
(d) fails to appear before the officer of central tax, when issued with a summon for
appearance to give evidence or produce a document in an inquiry;
(e) fails to issue invoice in accordance with the provisions of this Act or the rules
made thereunder or fails to account for an invoice in his books of account,
shall be liable to a penalty which may extend to twenty-five thousand rupees.
A. Section 122 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 122 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. Finance Act, 2020 (Act No. Inserting sec 122 (1A) w.e.f. 01.01.2021
12 of 2020), dt. 27.03.2020
read with N. No. 92/2020 –
CT, dt. 22.12.2020
3. Finance Act, 2023 (8 of Amendment in sec 122(1B) w.e.f. 01.10.2023 [Sec 155 of the
2023), dt. 31.03.2023 read Finance Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL

(295)
 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S.

A. Section 122 - Relevant Rules & Forms

E. Circulars
1. 171/03/2022-GST, Clarification on various issues relating to applicability of demand and
dt. 06.07.2022 penalty provisions under the CGST Act, 2017 in respect of transactions
involving fake invoices
F. Instructions
1. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and
dt. 23.11.2023 uploading of summary of order in Form GST DRC-07 electronically
on the portal by the proper officer

123. Penalty for failure to furnish information return.

If a person who is required to furnish an information return under section 150 fails to do so
within the period specified in the notice issued under sub-section (3) thereof, the proper officer
may direct that such person shall be liable to pay a penalty of one hundred rupees for each day
of the period during which the failure to furnish such return continues:
Provided that the penalty imposed under this section shall not exceed five thousand rupees.
A. Section 123 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 123 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
1. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and uploading of
dt. 23.11.2023 summary of order in Form GST DRC-07 electronically on the portal by
the proper officer

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S. 124 Central Goods and Services Tax Act, 2017 as on 01 January 2024

124. Fine for failure to furnish statistics.

If any person required to furnish any information or return under section 151,—
(a) without reasonable cause fails to furnish such information or return as may be
required under that section, or
(b) wilfully furnishes or causes to furnish any information or return which he knows
to be false,
he shall be punishable with a fine which may extend to ten thousand rupees and in case of a
continuing offence to a further fine which may extend to one hundred rupees for each day after
the first day during which the offence continues subject to a maximum limit of twenty- five
thousand rupees.
A. Section 124 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 124 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
1. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and uploading
dt. 23.11.2023 of summary of order in Form GST DRC-07 electronically on the portal
by the proper officer
125. General penalty.
Any person, who contravenes any of the provisions of this Act or any rules made thereunder
for which no penalty is separately provided for in this Act, shall be liable to a penalty which
may extend to twenty-five thousand rupees.
A. Section 125 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 125 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 126

A. Section 125 - Relevant Rules & Forms

2. 89/2020 – CT, Waives penalty payable for non-compliance of the provisions of N. No.
dt. 29.11.2020 14/2020 – CT, dt. 21.03.2020
3. 6/2021 – CT, Waives penalty payable for non-compliance of the provisions of N.
dt. 30.03.2021 No.14/2020 – CT, dt. 21.03.2020 – Up to 30.06.2021 (Dynamic QR
Code)
4. 28/2021 – CT, Waives penalty payable for non-compliance of provisions of N. No.
dt. 30.06.2021 14/2020 – CT, dt. 21.03.2020
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
1. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and uploading
dt. 23.11.2023 of summary of order in Form GST DRC-07 electronically on the portal
by the proper officer

126. General disciplines related to penalty.

(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations
or procedural requirements and in particular, any omission or mistake in documentation
which is easily rectifiable and made without fraudulent intent or gross negligence.
Explanation.––For the purpose of this sub-section,––
(a) a breach shall be considered a ‗minor breach‘ if the amount of tax involved is less
than five thousand rupees;
(b) an omission or mistake in documentation shall be considered to be easily
rectifiable if the same is an error apparent on the face of record.
(2) The penalty imposed under this Act shall depend on the facts and circumstances of each
case and shall be commensurate with the degree and severity of the breach.
(3) No penalty shall be imposed on any person without giving him an opportunity of being
heard.
(4) The officer under this Act shall while imposing penalty in an order for a breach of any
law, regulation or procedural requirement, specify the nature of the breach and the
applicable law, regulation or procedure under which the amount of penalty for the
breach has been specified.
(5) When a person voluntarily discloses to an officer under this Act the circumstances of a
breach of the tax law, regulation or procedural requirement prior to the discovery of the
breach by the officer under this Act, the proper officer may consider this fact as a
mitigating factor when quantifying a penalty for that person.

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S. 127 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(6) The provisions of this section shall not apply in such cases where the penalty specified
under this Act is either a fixed sum or expressed as a fixed percentage.
A. Section 126 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 126 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

127. Power to impose penalty in certain cases.

Where the proper officer is of the view that a person is liable to a penalty and the same is not
covered under any proceedings under section 62 or section 63 or section 64 or section 73 or
section 74 or section 129 or section 130, he may issue an order levying such penalty after
giving a reasonable opportunity of being heard to such person.
A. Section 127 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 127 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 128

E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
F. Instructions
1. 04/2023-GST, Serving of the summary of notice in Form GST DRC-01 and uploading
dt. 23.11.2023 of summary of order in Form GST DRC-07 electronically on the portal
by the proper officer
128. Power to waive penalty or fee or both.
The Government may, by notification, waive in part or full, any penalty referred to in
section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class
of taxpayers and under such mitigating circumstances as may be specified therein on the
recommendations of the Council.
A. Section 128 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 128 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 28/2017 – CT, Waives the late fee for late filing of Form GSTR-3B, for the month of
dt. 01.09.2017 July 2017
3. 50/2017 – CT, Waives late fee payable for delayed filing of Form GSTR-3B for Aug. &
dt. 24.10.2017 Sept. 2017
4. 64/2017 – CT, Limits the maximum late fee payable for delayed filing of return in Form
dt. 15.11.2017 GSTR-3B from Oct., 2017 onwards
5. 73/2017 – CT, Waives the late fee payable for failure to furnish the return in Form
dt. 29.12.2017 GSTR-4
6. 04/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-1
dt. 23.01.2018
7. 05/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-5
dt. 23.01.2018
8. 06/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-5A
dt. 23.01.2018 and
Corrigendum
dt. 01.02.2018
9. 07/2018 – CT, Reduction of late fee in case of delayed filing of Form GSTR-6
dt. 23.01.2018
10. 13/2018 – CT, Rescinding N. No. 06/2018 – CT, dt. 23.01.2018 in respect of Form
dt. 07.03.2018 GSTR-5A regarding reduction of late fee

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S. 128 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 128 - Relevant Rules & Forms

11. 22/2018 – CT, Waives the late fee for Form GSTR-3B from Oct., 2017 to April 2018
dt. 14.05.2018 under certain circumstances
12. 41/2018 – CT, Waives the late fee paid for specified classes of taxpayers for Form
dt. 04.09.2018 GSTR-3B, Form GSTR-4 and Form GSTR-6 for specified tax periods
13. 75/2018 – CT, Waives the amount of late fees leviable on account of delayed furnishing
dt. 31.12.2018 of Form GSTR-1 for the period July, 2017 to September, 2018 in
specified cases
14. 76/2018 – CT, Specifies the late fee payable for delayed filing of Form GSTR-3B and
dt. 31.12.2018 fully waive the amount of late fees leviable on account of delayed
furnishing of Form GSTR-3B for the period July, 2017 to September,
2018 in specified cases
15. 77/2018 – CT, Waives the amount of late fees leviable on account of delayed furnishing
dt. 31.12.2018 of Form GSTR-4 for the period July, 2017 to September, 2018
16. 41/2019 – CT, Waives the late fees in certain specified cases for the month of July,
dt. 31.08.2019 2019 for Form GSTR-1 and GSTR-6 provided the said returns are
furnished by 20.09.2019
17. 48/2019 – CT, Waives the late fees in certain specified cases - Amends N. No. 41/2019-
dt. 09.10.2019 CT, dt. 31.08.2019 – Form GSTR-1, GSTR-3B, GSTR-7
18. 74/2019 – CT, Waives late fees for non- filing of Form GSTR-1 from July, 2017 to
dt. 26.12.2019 November, 2019
19. 67/2020 – CT, Grants waiver / reduction in late fee for not furnishing Form GSTR-4 for
dt. 21.09.2020 read 2017-18 and 2018-19, subject to the condition that the returns are filled
with Corrigendum, between 22.09.2020 to 31.10.2020
dt. 22.09.2020
20. 68/2020 – CT, Grants waiver / reduction in late fee for not furnishing Form GSTR-10,
dt. 21.09.2020 read subject to the condition that the returns are filled between 22.09.2020 to
with Corrigendum, 31.12.2020
dt. 22.09.2020
21. 89/2020 – CT, Waives penalty payable for non-compliance of the provisions of N.
dt. 29.11.2020 No.14/2020 – CT, dt. 21.03.2020
22. 93/2020 – CT, Waives late fee for Form GSTR-4 filing in UT of Ladakh for Financial
dt. 22.12.2020 year 2019-20
23 6/2021 – CT, Waives penalty payable for non-compliance of the provisions of N.
dt. 30.03.2021 No.14/2020 – CT, dt. 21.03.2020 – Up to 30.06.2021 (Dynamic QR Code)
24. 09/2021 – CT, Amends N. No. 76/2018 – CT in order to provide waiver of late fees for
dt. 01.05.2021 specified taxpayers and specified tax periods
25. 19/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-3B; and
dt. 01.06.2021 to provide conditional waiver of late fee for delay in filing Form GSTR-
3B from July, 2017 to April, 2021; and to provide waiver of late fees for
late filing of return in Form GSTR-3B for specified taxpayers and
specified tax periods

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 129

A. Section 128 - Relevant Rules & Forms

26. 20/2021 – CT, Rationalizes late fee for delay in furnishing of the statement of outward
dt. 01.06.2021 supplies in Form GSTR-1
27. 21/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-4
dt. 01.06.2021
28. 22/2021 – CT, Rationalizes late fee for delay in filing of return in Form GSTR-7
dt. 01.06.2021
29. 28/2021 – CT, Waives penalty payable for non-compliance of provisions of N. No.
dt. 30.06.2021 14/2020 – CT, dated 21.03.2020
30. 33/2021 – CT, Extends Form GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto
dt. 29.08.2021 30.11.2021
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL

F. Instructions

NIL

129. Detention, seizure and release of goods and conveyances in transit.

(1) Notwithstanding anything contained in this Act, where any person transports any goods
or stores any goods while they are in transit in contravention of the provisions of this
Act or the rules made thereunder, all such goods and conveyance used as a means of
transport for carrying the said goods and documents relating to such goods and
conveyance shall be liable to detention or seizure and after detention or seizure, shall be
released,––
1
[(a) on payment of penalty equal to two hundred per cent. of the tax payable on such
goods and, in case of exempted goods, on payment of an amount equal to two per

1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.117) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods
and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or
twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of
such tax and penalty;
(b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by
the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent.
of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not
come forward for payment of such tax and penalty;‖.

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S. 129 Central Goods and Services Tax Act, 2017 as on 01 January 2024

cent. of the value of goods or twenty-five thousand rupees, whichever is less,

where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty per cent. of the value of the goods or two
hundred per cent. of the tax payable on such goods, whichever is higher, and in
case of exempted goods, on payment of an amount equal to five per cent. of the
value of goods or twenty-five thousand rupees, whichever is less, where the
owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or
clause (b) in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving
an order of detention or seizure on the person transporting the goods.
1
[(2) ***]
2
[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within
seven days of such detention or seizure, specifying the penalty payable, and thereafter,
pass an order within a period of seven days from the date of service of such notice, for
payment of penalty under clause (a) or clause (b) of sub-section (1).]
3
(4) [No penalty] shall be determined under sub-section (3) without giving the person
concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the
notice specified in sub-section (3) shall be deemed to be concluded.
4
[(6) Where the person transporting any goods or the owner of such goods fails to pay the
amount of penalty under sub-section (1) within fifteen days from the date of receipt of
the copy of the order passed under sub-section (3), the goods or conveyance so detained
or seized shall be liable to be sold or disposed of otherwise, in such manner and within
such time as may be prescribed, to recover the penalty payable under sub-section (3):
1
Omtd. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.117) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of
goods and conveyances‖.
2
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.117) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty
payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or
clause (c).‖.
3
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.117) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021, for the words ―No tax, interest or penalty‖.
4
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.117) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as
provided in sub-section (1) within *1[fourteen days] of such detention or seizure, further proceedings shall be
initiated in accordance with the provisions of section 130:
Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to
depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer.‖
*1 Subs. for the words ―seven days‖ w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 129

Provided that the conveyance shall be released on payment by the transporter of penalty
under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said period of fifteen
days may be reduced by the proper officer.]
A. Section 129 - Relevant Rules & Forms
Rule 140 Bond and security for release of seized goods Form GST INS-04
Rule 141 Procedure in respect of seized goods Form GST INS-05
Rule 142 Notice and order for demand of amounts payable under Forms DRC-01 to DRC-07,
the Act DRC-08
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 129 of the CGST Act, w.e.f.
01.07.2017
2. CGST (Amendment) Act, 2018 (31 of Amends sec 129(6) of the CGST Act - w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N.
No. 02/2019 – CT, dt. 29.01.2019
3. Finance Act, 2021 (Act No. 13 of Amends sec 129 of the CGST Act - w.e.f. 01.01.2022
2021), dt. 28.03.2021 read with N.
No. 39/2021 – CT, dt. 21.12.2021
C. Rule related Notifications
1. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Inserting Rules 140
and 141
2. 16/2020 – CT, dt. 23.03.2020 CGST (Third Amendment) Rules, 2020 – Amending Rule 141
3. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022 – Amending Form
DRC-03 w.e.f. 26.12.2022
4. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023 – Amending Rule
142 w.e.f. 26.10.2023
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, dt. 05.07.2017 Proper officer relating to provisions other than Registration
and Composition under CGST Act, 2017
2. 41/2018 – GST, dt. 13.04.2018 Procedure for interception of conveyances for inspection of
goods in movement, and detention, release and confiscation
of such goods & conveyances

(304)
S. 130 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 129 - Relevant Rules & Forms

3. 49/2018 – GST, dt. 21.06.2018 Modification of Circular No. 41/15/2018-GST, dt. 13.04.2018
4. 64/2018 – GST, dt. 14.09.2018 Modification of the procedure for interception of conveyances
for inspection of goods in movement, and detention, release
and confiscation of such goods and conveyances, as clarified
in Circular Nos. 41/15/2018-GST, dt. 13.04.2018 and
49/23/2018-GST, dt. 21.06.2018
5. 76/2018 – GST, dt. 31.12.2018 Who will be considered as the ―owner of the goods‟ for the
purposes of section 129(1) of the CGST Act
6. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
F. Instructions
1. 04/2023-GST, dt. 23.11.2023 Serving of the summary of notice in Form GST DRC-01 and
uploading of summary of order in Form GST DRC-07
electronically on the portal by the proper officer
130. Confiscation of goods or conveyances and levy of penalty.
1
(1) [Where] any person—
(i) supplies or receives any goods in contravention of any of the provisions of this
Act or the rules made thereunder with intent to evade payment of tax; or
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for
registration; or
(iv) contravenes any of the provisions of this Act or the rules made thereunder with
intent to evade payment of tax; or
(v) uses any conveyance as a means of transport for carriage of goods in
contravention of the provisions of this Act or the rules made thereunder unless
the owner of the conveyance proves that it was so used without the knowledge or
connivance of the owner himself, his agent, if any, and the person in charge of
the conveyance,
then, all such goods or conveyances shall be liable to confiscation and the person shall
be liable to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer
adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation,
such fine as the said officer thinks fit:
Provided that such fine leviable shall not exceed the market value of the goods
confiscated, less the tax chargeable thereon:
1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.118) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021, for the words ―Notwithstanding anything contained in this Act, if‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 130

Provided further that the aggregate of such fine and penalty leviable shall not be less
than the 1[penalty equal to hundred per cent. of the tax payable on such goods]:
Provided also that where any such conveyance is used for the carriage of the goods or
passengers for hire, the owner of the conveyance shall be given an option to pay in lieu
of the confiscation of the conveyance a fine equal to the tax payable on the goods being
transported thereon.
2
[(3) ***]
(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be
issued without giving the person an opportunity of being heard.
(5) Where any goods or conveyance are confiscated under this Act, the title of such goods
or conveyance shall thereupon vest in the Government.
(6) The proper officer adjudging confiscation shall take and hold possession of the things
confiscated and every officer of Police, on the requisition of such proper officer, shall
assist him in taking and holding such possession.
(7) The proper officer may, after satisfying himself that the confiscated goods or
conveyance are not required in any other proceedings under this Act and after giving
reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose
of such goods or conveyance and deposit the sale proceeds thereof with the
Government.
A. Section 130 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 130 of the CGST Act, w.e.f. 01.07.2017
2. Finance Act, 2021 (Act No. 13 Amends sec 130 of the CGST Act - w.e.f. 01.01.2022
of 2021), dt. 28.03.2021 read
with N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
NIL

1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.118) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021, for the words ―amount of penalty leviable under sub-section (1) of section 129‖.
2
Omtd. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.118) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of
such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax,
penalty and charges payable in respect of such goods or conveyance.‖.

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S. 131 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, dt. 05.07.2017 Proper officer relating to provisions other than Registration
and Composition under CGST Act, 2017
2. 41/2018 – GST, dt. 13.04.2018 Procedure for interception of conveyances for inspection of
goods in movement, and detention, release and confiscation
of such goods & conveyances
3. 49/2018 – GST, dt. 21.06.2018 Modification of Circular No. 41/15/2018-GST, dt. 13.04.2018

4. 64/2018 – GST, dt. 14.09.2018 Modification of the procedure for interception of conveyances
for inspection of goods in movement, and detention, release
and confiscation of such goods and conveyances, as clarified
in Circular Nos. 41/15/2018-GST, dt. 13.04.2018 and
49/23/2018-GST, dt. 21.06.2018
5. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
F. Instructions
1. 04/2023-GST, dt. 23.11.2023 Serving of the summary of notice in Form GST DRC-01 and
uploading of summary of order in Form GST DRC-07
electronically on the portal by the proper officer
131. Confiscation or penalty not to interfere with other punishments.
Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of
1974) no confiscation made or penalty imposed under the provisions of this Act or the rules
made thereunder shall prevent the infliction of any other punishment to which the person
affected thereby is liable under the provisions of this Act or under any other law for the time
being in force.
A. Section 131 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 131 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 132

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

132. Punishment for certain offences.

1
(1) [Whoever commits, or causes to commit and retain the benefits arising out of, any of
the following offences], namely:—
(a) supplies any goods or services or both without issue of any invoice, in violation
of the provisions of this Act or the rules made thereunder, with the intention to
evade tax;
(b) issues any invoice or bill without supply of goods or services or both in violation
of the provisions of this Act, or the rules made thereunder leading to wrongful
availment or utilisation of input tax credit or refund of tax;
2
[(c) avails input tax credit using the invoice or bill referred to in clause (b) or
fraudulently avails input tax credit without any invoice or bill;]
(d) collects any amount as tax but fails to pay the same to the Government beyond a
period of three months from the date on which such payment becomes due;
(e) evades tax 3[***] or fraudulently obtains refund and where such offence is not
covered under clauses (a) to (d);
(f) falsifies or substitutes financial records or produces fake accounts or documents
or furnishes any false information with an intention to evade payment of tax due
under this Act;
4
[***]
(h) acquires possession of, or in any way concerns himself in transporting, removing,
depositing, keeping, concealing, supplying, or purchasing or in any other manner
deals with, any goods which he knows or has reasons to believe are liable to
confiscation under this Act or the rules made thereunder;

1
Sub. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.127) dt. 27.03.2020, for the words ―Whoever commits any of the following offences‖.
2
Sub. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) by the Finance Act, 2020 (12 of 2020)
(s.127) dt. 27.03.2020. Formerly, it read as: ―(c) avails input tax credit using such invoice or bill referred to in
clause (b);‖.
3
Omtd. w.e.f. 01.01.2021 (vide Notification No. 92/2020-CT, dt. 22.12.2020) the words ―, fraudulently avails input tax
credit‖ by the Finance Act, 2020 (12 of 2020) (s.127) dt. 27.03.2020.
4
Omtd. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.156) enacted on 31.03.2023. Formerly it read as: ―(g) obstructs or prevents any officer in the discharge of his
duties under this Act;‖.

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S. 132 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(i) receives or is in any way concerned with the supply of, or in any other manner
deals with any supply of services which he knows or has reasons to believe are in
contravention of any provisions of this Act or the rules made thereunder;
1
[***]
2
[***]
(l) attempts to commit, or abets the commission of any of the offences mentioned in
3
[clauses (a) to (f) and clauses (h) and (i)] of this section,
shall be punishable––
(i) in cases where the amount of tax evaded or the amount of input tax credit
wrongly availed or utilised or the amount of refund wrongly taken exceeds
five hundred lakh rupees, with imprisonment for a term which may extend
to five years and with fine;
(ii) in cases where the amount of tax evaded or the amount of input tax credit
wrongly availed or utilised or the amount of refund wrongly taken exceeds
two hundred lakh rupees but does not exceed five hundred lakh rupees, with
imprisonment for a term which may extend to three years and with fine;
(iii) in the case of 4[an offence specified in clause (b),] where the amount of tax
evaded or the amount of input tax credit wrongly availed or utilised or the
amount of refund wrongly taken exceeds one hundred lakh rupees but does
not exceed two hundred lakh rupees, with imprisonment for a term which
may extend to one year and with fine;
(iv) in cases where he commits or abets the commission of an offence specified
in clause (f) 5[***], he shall be punishable with imprisonment for a term
which may extend to six months or with fine or with both.
(2) Where any person convicted of an offence under this section is again convicted of an
offence under this section, then, he shall be punishable for the second and for every
subsequent offence with imprisonment for a term which may extend to five years and
with fine.
(3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-
section (2) shall, in the absence of special and adequate reasons to the contrary to be
recorded in the judgment of the Court, be for a term not less than six months.

1
Omtd. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.156) enacted on 31.03.2023. Formerly it read as: ―(j) tampers with or destroys any material evidence or
documents;‖.
2
Omtd. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.156) enacted on 31.03.2023. Formerly it read as: ―(k) fails to supply any information which he is required to supply
under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be
upon him, that the information supplied by him is true) supplies false information; or‖.
3
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.156) enacted on 31.03.2023, for the words ―clauses (a) to (k)‖.
4
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.156) enacted on 31.03.2023, for the words, brackets and letters ―any other offence‖.
5
Omtd. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) the words ―or clause (g) or clause (j)‖ by
the Finance Act, 2023 (8 of 2023) (s.156) enacted on 31.03.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 132

(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of

1974) all offences under this Act, except the offences referred to in sub-section (5) shall
be non- cognizable and bailable.
(5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-
section (1) and punishable under clause (i) of that sub-section shall be cognizable and
non-bailable.
(6) A person shall not be prosecuted for any offence under this section except with the
previous sanction of the Commissioner.
Explanation.— For the purposes of this section, the term ―tax‖ shall include the amount of tax
evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken
under the provisions of this Act, the State Goods and Services Tax Act, the Integrated Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act and cess levied
under the Goods and Services Tax (Compensation to States) Act.
A. Section 132 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 132 of the CGST Act, w.e.f. 01.07.2017
2. Finance Act, 2020 (Act No. 12 Amendment in sec 132(1) w.e.f. 01.01.2021
of 2020), dt. 27.03.2020 read
with N. No. 92/2020 – CT, dt.
22.12.2020
3. Finance Act, 2023 (8 of 2023), Amendment in sec 132(1) w.e.f. 01.10.2023 [Sec 156 of the
dt. 31.03.2023 read with N. No. Finance Act, 2023]
28/2023 – CT, dt. 31.07.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
S.No. Instructions /Date Contents
1. 02/2022-23 (GST-Investigation), Guidelines for arrest and bail in relation to
dt. 17.08.2022 offences punishable under the CGST Act, 2017
2. 04/2022-23 (GST-Investigation), Guidelines for launching of prosecution under the CGST,
dt. 01.09.2022 2017

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S. 133 Central Goods and Services Tax Act, 2017 as on 01 January 2024

133. Liability of officers and certain other persons.

(1) Where any person engaged in connection with the collection of statistics under
section 151 or compilation or computerisation thereof or if any officer of central tax
having access to information specified under sub-section (1) of section 150, or if any
person engaged in connection with the provision of service on the common portal or the
agent of common portal, wilfully discloses any information or the contents of any return
furnished under this Act or rules made thereunder otherwise than in execution of his
duties under the said sections or for the purposes of prosecution for an offence under
this Act or under any other Act for the time being in force, he shall be punishable with
imprisonment for a term which may extend to six months or with fine which may extend
to twenty-five thousand rupees, or with both.
(2) Any person—
(a) who is a Government servant shall not be prosecuted for any offence under this
section except with the previous sanction of the Government;
(b) who is not a Government servant shall not be prosecuted for any offence under
this section except with the previous sanction of the Commissioner.
A. Section 133 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 133 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

134. Cognizance of offences.

No court shall take cognizance of any offence punishable under this Act or the rules made
thereunder except with the previous sanction of the Commissioner, and no court inferior to that
of a Magistrate of the First Class, shall try any such offence.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 135

A. Section 134 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 134 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

135. Presumption of culpable mental state.

In any prosecution for an offence under this Act which requires a culpable mental state on the
part of the accused, the court shall presume the existence of such mental state but it shall be a
defence for the accused to prove the fact that he had no such mental state with respect to the
act charged as an offence in that prosecution.
Explanation.—For the purposes of this section,––
(i) the expression ―culpable mental state‖ includes intention, motive, knowledge of a
fact, and belief in, or reason to believe, a fact;
(ii) a fact is said to be proved only when the court believes it to exist beyond
reasonable doubt and not merely when its existence is established by a
preponderance of probability.
A. Section 135 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 135 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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S. 136 Central Goods and Services Tax Act, 2017 as on 01 January 2024

E. Circulars
NIL
F. Instructions
NIL

136. Relevancy of statements under certain circumstances.

A statement made and signed by a person on appearance in response to any summons issued
under section 70 during the course of any inquiry or proceedings under this Act shall be
relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth
of the facts which it contains,––
(a) when the person who made the statement is dead or cannot be found, or is
incapable of giving evidence, or is kept out of the way by the adverse party, or
whose presence cannot be obtained without an amount of delay or expense
which, under the circumstances of the case, the court considers unreasonable; or
(b) when the person who made the statement is examined as a witness in the case
before the court and the court is of the opinion that, having regard to the
circumstances of the case, the statement should be admitted in evidence in the
interest of justice.
A. Section 136 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 136 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

137. Offences by companies.

(1) Where an offence committed by a person under this Act is a company, every person
who, at the time the offence was committed was in charge of, and was responsible to,
the company for the conduct of business of the company, as well as the company, shall
be deemed to be guilty of the offence and shall be liable to be proceeded against and
punished accordingly.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act
has been committed by a company and it is proved that the offence has been committed
with the consent or connivance of, or is attributable to any negligence on the part of, any
director, manager, secretary or other officer of the company, such director, manager,
secretary or other officer shall also be deemed to be guilty of that offence and shall be
liable to be proceeded against and punished accordingly.
(3) Where an offence under this Act has been committed by a taxable person being a
partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a
trust, the partner or karta or managing trustee shall be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly and the
provisions of sub-section (2) shall, mutatis mutandis, apply to such persons.
(4) Nothing contained in this section shall render any such person liable to any punishment
provided in this Act, if he proves that the offence was committed without his knowledge
or that he had exercised all due diligence to prevent the commission of such offence.
Explanation.––For the purposes of this section,––
(i) ―company‖ means a body corporate and includes a firm or other association of
individuals; and
(ii) ―director‖, in relation to a firm, means a partner in the firm.
A. Section 137 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 137 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
S.No. Instructions /Date Contents
1. 04/2022-23 (GST- Guidelines for launching of prosecution under the CGST, 2017
Investigation),
dt. 01.09.2022

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S. 138 Central Goods and Services Tax Act, 2017 as on 01 January 2024

138. Compounding of offences.

(1) Any offence under this Act may, either before or after the institution of prosecution, be
compounded by the Commissioner on payment, by the person accused of the offence, to
the Central Government or the State Government, as the case be, of such compounding
amount in such manner as may be prescribed:
Provided that nothing contained in this section shall apply to—
1
[(a) a person who has been allowed to compound once in respect of any of the offences
specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;]
2
[***]
3
[(c) a person who has been accused of committing an offence under clause (b) of sub-
section (1) of section 132;]
(d) a person who has been convicted for an offence under this Act by a court;
4
[***]
(f) any other class of persons or offences as may be prescribed:
Provided further that any compounding allowed under the provisions of this section
shall not affect the proceedings, if any, instituted under any other law:
Provided also that compounding shall be allowed only after making payment of tax,
interest and penalty involved in such offences.
(2) The amount for compounding of offences under this section shall be such as may be
prescribed, subject to the minimum amount not being less than 5[twenty-five per cent. of
of the tax involved and the maximum amount not being more than one hundred per cent.
of the tax involved].
(3) On payment of such compounding amount as may be determined by the Commissioner,
no further proceedings shall be initiated under this Act against the accused person in
respect of the same offence and any criminal proceedings, if already initiated in respect
of the said offence, shall stand abated.

1
Subs. clause (a) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.157) enacted on 31.03.2023, Formerly it read as: ―(a) a person who has been allowed to compound once in
respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences
specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section;‖.
2
Omtd. clause (b) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.157) enacted on 31.03.2023. Formerly it read as: ―(b) a person who has been allowed to compound once in
respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act
in respect of supplies of value exceeding one crore rupees;‖
3
Subs. clause (c) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.157) enacted on 31.03.2023. Formerly it read as: ―(c) a person who has been accused of committing an
offence under this Act which is also an offence under any other law for the time being in force;‖.
4
Omtd. clause (e) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.157) enacted on 31.03.2023. Formerly it read as: ―(e) a person who has been accused of committing an
offence specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and‖.
5
Subs. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.157) enacted on 31.03.2023, for the words ―ten thousand rupees or fifty per cent. of the tax involved, whichever is
higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the
tax, whichever is higher‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 138

A. Section 138 - Relevant Rules & Forms

Rule 162 Procedure for compounding of offences Forms GST CPD-01, CPD-02
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 138 of the CGST Act, w.e.f. 01.07.2017
2. Finance Act, 2023 (8 of 2023), Amendment in sec 138(1) & (2) w.e.f. 01.10.2023 [Sec 157
dt. 31.03.2023 read with N. of the Finance Act, 2023]
No.28/2023 – CT, dt. 31.07.2023
C. Rule related Notifications
1. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Inserting Rule 162
and Forms GST CPD-01, CPD-02
2. 16/2019 – CT, dt. 29.03.2019 CGST (Second Amendment) Rules, 2019 – Amending Form
GST CPD-02
3. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023 – Amending Rule
162 w.e.f. 01.10.2023
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 139 Central Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER XX
TRANSITIONAL PROVISIONS
139. Migration of existing taxpayers.
(1) On and from the appointed day, every person registered under any of the existing laws
and having a valid Permanent Account Number shall be issued a certificate of
registration on provisional basis, subject to such conditions and in such form and
manner as may be prescribed, which unless replaced by a final certificate of registration
under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are
not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject
to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub-section (1) shall be deemed
to have not been issued if the said registration is cancelled in pursuance of an
application filed by such person that he was not liable to registration under section 22 or
section 24.
A. Section 139 - Relevant Rules & Forms
Rule 24 Migration of persons registered under the Forms GST REG-06, REG-20, REG-25,
existing law REG-26, REG-27, REG-28, REG-29
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 139 of the CGST Act, 2017 into force w.e.f.
22.06.2017
C. Rule related Notifications
1. 03/2017 – CT, dt. 19.06.2017 CGST Rules, 2017 – Inserting Rule 24
2. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017 – Amending Rule 24
3. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Rule 24
4. 36/2017 – CT, dt. 29.09.2017 CGST (Eighth Amendment) Rules, 2017 – Amending Rule 24
5. 51/2017 – CT, dt. 28.10.2017 CGST (Eleventh Amendment) Rules, 2017 – Amending Rule 24
6. 03/2018 – CT, dt. 23.01.2018 CGST (Amendment) Rules, 2018 – Amending Rule 24
7. 31/2018 – CT, dt. 06.08.2018 Lays down the special procedure for completing migration of
taxpayers who received provisional IDs but could not complete
the migration process - Persons who did not file the complete
Form GST REG 26 of the CGST Rules, 2017 but received only a
Provisional Identification Number (PID) till the 31.12.2017
8. 03/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019 – Amending Form GST
REG-20

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 140

A. Section 139 - Relevant Rules & Forms

9. 29/2023 – CT, dt. 31.07.2023 Notifies special procedure to be followed by a registered person
pursuant to the directions of the Hon‘ble Supreme Court in the
case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C)
No.32709-32710/2018
D. Orders
S.No. ROD/Order/Date Contents
1. O-6/2017 – GST, Extension of time limit for submitting application in Form GST
dt. 28.10.2017 REG-26
E. Circulars
NIL
F. Instructions
NIL

140. Transitional arrangements for input tax credit.

(1) A registered person, other than a person opting to pay tax under section 10, shall be
entitled to take, in his electronic credit ledger, the amount of CENVAT credit 1[of
eligible duties] carried forward in the return relating to the period ending with the day
immediately preceding the appointed day, furnished by him under the existing law
2
[within such time and] in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit in the following
circumstances, namely:—
(i) where the said amount of credit is not admissible as input tax credit under this
Act; or
(ii) where he has not furnished all the returns required under the existing law for the
period of six months immediately preceding the appointed date; or
(iii) where the said amount of credit relates to goods manufactured and cleared under
such exemption notifications as are notified by the Government.
(2) A registered person, other than a person opting to pay tax under section 10, shall be
entitled to take, in his electronic credit ledger, credit of the unavailed CENVAT credit in
respect of capital goods, not carried forward in a return, furnished under the existing law
by him, for the period ending with the day immediately preceding the appointed day
3
[within such time and] in such manner as may be prescribed:

1
Ins. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
2
Ins. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020.
3
Ins. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020.

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S. 140 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Provided that the registered person shall not be allowed to take credit unless the said
credit was admissible as CENVAT credit under the existing law and is also admissible
as input tax credit under this Act.
Explanation.–– For the purposes of this sub-section, the expression ―unavailed
CENVAT credit‖ means the amount that remains after subtracting the amount of
CENVAT credit already availed in respect of capital goods by the taxable person under
the existing law from the aggregate amount of CENVAT credit to which the said person
was entitled in respect of the said capital goods under the existing law.
(3) A registered person, who was not liable to be registered under the existing law, or who
was engaged in the manufacture of exempted goods or provision of exempted services,
or who was providing works contract service and was availing of the benefit of
Notification No. 26/2012-Service Tax, dated the 20th June, 2012 or a first stage dealer or
a second stage dealer or a registered importer or a depot of a manufacturer, shall be
entitled to take, in his electronic credit ledger, credit of eligible duties in respect of
inputs held in stock and inputs contained in semi-finished or finished 1[goods held in
stock on the appointed day, within such time and in such manner as may be prescribed,
subject to] the following conditions, namely:––
(i) such inputs or goods are used or intended to be used for making taxable supplies
under this Act;
(ii) the said registered person is eligible for input tax credit on such inputs under this
Act;
(iii) the said registered person is in possession of invoice or other prescribed
documents evidencing payment of duty under the existing law in respect of such
inputs;
(iv) such invoices or other prescribed documents were issued not earlier than twelve
months immediately preceding the appointed day; and
(v) the supplier of services is not eligible for any abatement under this Act:
Provided that where a registered person, other than a manufacturer or a supplier of
services, is not in possession of an invoice or any other documents evidencing payment
of duty in respect of inputs, then, such registered person shall, subject to such
conditions, limitations and safeguards as may be prescribed, including that the said
taxable person shall pass on the benefit of such credit by way of reduced prices to the
recipient, be allowed to take credit at such rate and in such manner as may be
prescribed.
(4) A registered person, who was engaged in the manufacture of taxable as well as
exempted goods under the Central Excise Act, 1944 (1 of 1944) or provision of taxable
as well as exempted services under Chapter V of the Finance Act, 1994, (32 of 1994)
but which are liable to tax under this Act, shall be entitled to take, in his electronic
credit ledger,—

1
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020, for the words ―goods held in stock on the appointed day subject to‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 140

(a) the amount of CENVAT credit carried forward in a return furnished under the
existing law by him in accordance with the provisions of sub-section (1); and
(b) the amount of CENVAT credit of eligible duties in respect of inputs held in stock
and inputs contained in semi-finished or finished goods held in stock on the
appointed day, relating to such exempted goods or services, in accordance with
the provisions of sub-section (3).
(5) A registered person shall be entitled to take, in his electronic credit ledger, credit of
eligible duties and taxes in respect of inputs or input services received on or after the
appointed day but the duty or tax in respect of which has been paid by the supplier
under the 1[existing law, within such time and in such manner as may be prescribed],
subject to the condition that the invoice or any other duty or tax paying document of the
same was recorded in the books of account of such person within a period of thirty days
from the appointed day:
Provided that the period of thirty days may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding thirty days:
Provided further that said registered person shall furnish a statement, in such manner as
may be prescribed, in respect of credit that has been taken under this sub-section.
(6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount
in lieu of the tax payable under the existing law shall be entitled to take, in his electronic
credit ledger, credit of eligible duties in respect of inputs held in stock and inputs
contained in semi-finished or finished 2[goods held in stock on the appointed day,
within such time and in such manner as may be prescribed, subject to] the following
conditions, namely:––
(i) such inputs or goods are used or intended to be used for making taxable supplies
under this Act;
(ii) the said registered person is not paying tax under section 10;
(iii) the said registered person is eligible for input tax credit on such inputs under this
Act;
(iv) the said registered person is in possession of invoice or other prescribed
documents evidencing payment of duty under the existing law in respect of
inputs; and
(v) such invoices or other prescribed documents were issued not earlier than twelve
months immediately preceding the appointed day.
(7) Notwithstanding anything to the contrary contained in this Act, the input tax credit on
account of any services received prior to the appointed day by an Input Service

1
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt 16.05.2020, for the words ―existing law‖.
2
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020, for the words ―goods held in stock on the appointed day subject to‖.

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S. 140 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Distributor shall be eligible for distribution as 1[credit under this Act, within such time
and in such manner as may be prescribed, even if] the invoices relating to such services
are received on or after the appointed day.
(8) Where a registered person having centralised registration under the existing law has
obtained a registration under this Act, such person shall be allowed to take, in his
electronic credit ledger, credit of the amount of CENVAT credit carried forward in a
return, furnished under the existing law by him, in respect of the period ending with the
day immediately preceding the appointed day 2[within such time and in such manner] as
may be prescribed:
Provided that if the registered person furnishes his return for the period ending with the
day immediately preceding the appointed day within three months of the appointed day,
such credit shall be allowed subject to the condition that the said return is either an
original return or a revised return where the credit has been reduced from that claimed
earlier:
Provided further that the registered person shall not be allowed to take credit unless the
said amount is admissible as input tax credit under this Act:
Provided also that such credit may be transferred to any of the registered persons having
the same Permanent Account Number for which the centralised registration was
obtained under the existing law.
(9) Where any CENVAT credit availed for the input services provided under the existing
law has been reversed due to non-payment of the consideration within a period of three
months, such 3[credit can be reclaimed within such time and in such manner as may be
prescribed, subject to] the condition that the registered person has made the payment of
the consideration for that supply of services within a period of three months from the
appointed day.
(10) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such
manner as may be prescribed.
Explanation 1.—For the purposes of 4[sub-sections (3), (4)], the expression ―eligible duties‖
means––
(i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957; (58 of 1957)
(ii) the additional duty leviable under sub-section (1) of section 3 of the Customs Tariff
Act, 1975; (51 of 1975)

1
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020, for the words ―credit under this Act even if‖.
2
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt. 16.05.2020, for the words ―in such manner‖.
3
Subs. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2020 (12 of 2020) (s.128) dt. 27.03.2020, read with
Notification No. 43/2020-CT, dt 16.05.2020, for the words ―credit can be reclaimed subject to‖.
4
Subs. w.e.f. 01.07.2017, retrospectively, by the CGST (Amendment) Act, 2018 vide Ministry of Law and Justice
Notification dt. 29.08.2018. However, notification to bring this amendment in force has not been yet issued. After
notification, it will read as,―sub-sections (1), (3), (4)‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 140

(iii) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff
Act, 1975; (51 of 1975)
1
[(iv) ***]
(v) the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985;
(5 of 1986)
(vi) the duty of excise specified in the Second Schedule to the Central Excise Tariff
Act, 1985; (5 of 1986) and
(vii) the National Calamity Contingent Duty leviable under section 136 of the Finance
Act, 2001, (14 of 2001)
In respect of inputs held in stock and inputs contained in semi-finished or finished
goods held in stock on the appointed day.
Explanation 2.—For the purposes of 2[sub-section (5)], the expression ―eligible duties and
taxes‖ means––
(i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957; (58 of 1957)
(ii) the additional duty leviable under sub-section (1) of section 3 of the Customs Tariff
Act, 1975; (51 of 1975)
(iii) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff
Act, 1975; (51 of 1975)
3
[(iv) ***]
(v) the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985;
(5 of 1986)
(vi) the duty of excise specified in the Second Schedule to the Central Excise Tariff
Act, 1985; (5 of 1986)
(vii) the National Calamity Contingent Duty leviable under section 136 of the Finance
Act, 2001; (14 of 2001) and
(viii) the service tax leviable under section 66B of the Finance Act, 1994, (32 of 1994)
In respect of inputs and input services received on or after the appointed day.

1
Omtd. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
―(iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile
Articles) Act, 1978; (40 of 1978)‖.
2
Subs. w.e.f. 01.07.2017, retrospectively, by the CGST (Amendment) Act, 2018vide Ministry of Law and Justice
Notification dt. 29.08.2018. However, notification to bring this amendment in force has not been yet issued. After
notification, it will read as, ―sub-sections (1) and (5)‖.
3
Omtd. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
―(iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile
Articles) Act, 1978; (40 of 1978)‖.

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S. 140 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[Explanation 3.—For removal of doubts, it is hereby clarified that the expression ―eligible
duties and taxes‖ excludes any cess which has not been specified in Explanation 1 or
Explanation 2 and any cess which is collected as additional duty of customs under sub-
section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975).]
A. Section 140 - Relevant Rules & Forms
Rule 44A Manner of reversal of credit of Additional duty of Customs in Nil
respect of Gold dore bar
Rule 117 Tax or duty credit carried forward under any existing law or Forms GST TRAN-1,
on goods held in stock on the appointed day TRAN-2, PMT-02
Rule 120A Revision of declaration in Form GST TRAN-1 Form GST TRAN-1
Rule 121 Recovery of credit wrongly availed Nil
Rule 142A Procedure for recovery of dues under existing laws Forms GST DRC-07A,
DRC-08A,PMT-01
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 140 of the CGST Act, w.e.f. 01.07.2017
2. CGST (Amendment) Act, 2018 Amendment in sec 140 w.e.f. 01.02.2019
(31 of 2018) dt. 29.08.2018 read
with N. No. 02/2019 – CT,
dt. 29.01.2019
3. Finance Act, 2020 (Act No. 12 Amendment in sub-sec (1), (2), (3), (5) to (9) of sec 140
of 2020), dt. 27.03.2020, read w.e.f. 01.07.2017
with N. No. 43/2020 – CT,
dt. 16.05.2020
4. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between 15.04.2021 to
30.05.2021 till 31.05.2021 in exercise of powers under
section 168A of CGST Act
5. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due date of
compliances which fall during the period from ―15.04.2021
to 29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017 – Inserting Rules
117 and 121
2. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017 – Amending Rule
117

1
Ins. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 140

A. Section 140 - Relevant Rules & Forms

3. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017 – Amending Forms
GST TRAN-1, TRAN-2
4. 22/2017 – CT, dt. 17.08.2017 CGST (Fifth Amendment) Rules, 2017 – Inserting Rule 44A,
Amending Form GST TRAN-1
5. 34/2017 – CT, dt. 15.09.2017 CGST (Seventh Amendment) Rules, 2017 – Inserting Rule
120A and Amending Form GST TRAN-1
6. 36/2017 – CT, dt. 29.09.2017 CGST (Eighth Amendment) Rules, 2017 – Amending Rule
120A and Form GST TRAN-1
7. 12/2018 – CT, dt. 07.03.2018 CGST (Second Amendment) Rules, 2018 – Amending Rule
117
8. 48/2018 – CT, dt. 10.09.2018 CGST (Ninth Amendment) Rules, 2018 – Inserting Rule 117
9. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule
142A and Forms GST DRC-07A and DRC-08A
10. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019 – Amending Rule 117
11. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020 – Amending Rule 117
12. 35/2020 – CT, dt. 03.04.2020 Extends due date of compliance which falls during the
period from ―20.03.2020 to 29.06.2020‖ till 30.06.2020
13. 55/2020 – CT, dt. 27.06.2020 Extends due date of compliance which falls during the
period from ―20.03.2020 to 30.08.2020‖ till 31.08.2020
(Subs. N. No. 35/2020 – CT, dt. 03.04.2020)
D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2017 – GST, dt. 18.09.2017 Extension of time limit for submitting the declaration in
Form GST TRAN-1
2. O-3/2017 – GST, dt. 21.09.2017 Extension of time limit for submitting the declaration in
Form GST TRAN-1
3. O-7/2017 – GST, dt. 28.10.2017 Extension of time limit for submitting the declaration in
Form GST TRAN-1 under rule 117
4. O-8/2017 – GST, dt. 28.10.2017 Extension of time limit for submitting the declaration in
Form GST TRAN-1 under rule 120A
5. O-9/2017 – GST, dt. 15.11.2017 Extends the due date for submitting Form GST TRAN-1
under rule 117
6. O-10/2017 – GST, Extends the due date for revision of Form GST TRAN-1
dt. 15.11.2017 under rule 120A
7. O-1/2018 – GST, dt. 28.03.2018 Extension of date for submitting the statement in Form GST
TRAN-2 under rule 117(4)(b)(iii) of the CGST Rules

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S.
Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 140 - Relevant Rules & Forms

8. O-4/2018 – GST, dt. 17.09.2018 Extension of time limit for submitting the declaration in
Form GST TRAN-1 under rule 117(1A) of the CGST Rules
in certain cases
9. O-1/2019 – GST, dt. 31.01.2019 Extension of time limit for submitting the declaration in
Form GST TRAN-1 under rule 117(1A) of the CGST Rules
in certain cases
10. O-1/2020 – GST, dt. 07.02.2020 Extension of time limit for submitting the declaration in
Form GST TRAN-1 under rule 117(1A) of the CGST Rules
in certain cases
E. Circulars
S.No. Circular/Date Contents
1. 07/2017 – GST, dt. 01.09.2017 System based reconciliation of information furnished in
Form GSTR-1 and Form GSTR-2 with Form GSTR-3B
2. 33/2018 – GST, dt. 23.02.2018 Directions under sec 168 of the CGST Act regarding non-
transition of CENVAT credit under sec 140 of CGST Act or
non-utilization thereof in certain cases
3. 42/2018 – GST, dt. 13.04.2018 Procedure for recovery of arrears under the existing law
and reversal of inadmissible input tax credit
4. 58/2018 – GST, dt. 04.09.2018 Recovery of arrears of wrongly availed CENVAT credit
under the existing law and inadmissible transitional credit
5. 87/2019 – GST, dt. 02.01.2019 CGST (Amendment) Act, 2018 - Clarification regarding sec
140(1) of the CGST Act
6. 88/2019 – GST, dt. 01.02.2019 Makes amendments in the earlier issued circulars in wake of
amendments in the CGST Act (which shall come into force
w.e.f. 01.02.2019)
7. 180/12/2022-GST, dt.09.09.2022 Guidelines for filing/revising TRAN-1/TRAN-2 in terms of
order dated 22.07.2022 & 02.09.2022 of Hon‘ble Supreme
Court in the case of Union of India vs. Filco Trade Centre
Pvt. Ltd.
8. 182/14/2022-GST, Guidelines for verifying the Transitional Credit in light of
dt. 10.11.2022 the order of the Hon‘ble Supreme Court in the Union of
India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-
32710/2018, order dated 22.07.2022 & 02.09.2022
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 141

141. Transitional provisions relating to job work.

(1) Where any inputs received at a place of business had been removed as such or
removed after being partially processed to a job worker for further processing, testing,
repair, reconditioning or any other purpose in accordance with the provisions of
existing law prior to the appointed day and such inputs are returned to the said place
on or after the appointed day, no tax shall be payable if such inputs, after completion
of the job work or otherwise, are returned to the said place within six months from the
appointed day:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that if such inputs are not returned within the period specified in this
sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142.
(2) Where any semi-finished goods had been removed from the place of business to any
other premises for carrying out certain manufacturing processes in accordance with the
provisions of existing law prior to the appointed day and such goods (hereafter in this
section referred to as ―the said goods‖) are returned to the said place on or after the
appointed day, no tax shall be payable, if the said goods, after undergoing
manufacturing processes or otherwise, are returned to the said place within six months
from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this
sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142:
Provided also that the manufacturer may, in accordance with the provisions of the
existing law, transfer the said goods to the premises of any registered person for the
purpose of supplying therefrom on payment of tax in India or without payment of tax
for exports within the period specified in this sub-section.
(3) Where any excisable goods manufactured at a place of business had been removed
without payment of duty for carrying out tests or any other process not amounting to
manufacture, to any other premises, whether registered or not, in accordance with the
provisions of existing law prior to the appointed day and such goods, are returned to the
said place on or after the appointed day, no tax shall be payable if the said goods, after
undergoing tests or any other process, are returned to the said place within six months
from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this
sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142:

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Provided also that the manufacturer may, in accordance with the provisions of the
existing law, transfer the said goods from the said other premises on payment of tax in
India or without payment of tax for exports within the period specified in this sub-
section.
(4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the manufacturer
and the job worker declare the details of the inputs or goods held in stock by the job
worker on behalf of the manufacturer on the appointed day in such form and manner
and within such time as may be prescribed.
A. Section 141 - Relevant Rules & Forms
Rule 119 Declaration of stock held by a principal and job-worker Form GST TRAN-1
Rule 120A Revision of declaration in Form GST TRAN-1 Form GST TRAN-1
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 141 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 119
dt. 28.06.2017
2. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Amending Rule 119
dt. 01.07.2017
3. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Forms GST TRAN-
dt. 27.07.2017 1, TRAN-2
4. 34/2017 – CT, CGST (Seventh Amendment) Rules, 2017 – Inserting Rule 120A and
dt. 15.09.2017 amending Form GST TRAN-1
5. 36/2017 – CT, CGST (Eighth Amendment) Rules, 2017 – Amending Rules 119, 120A and
dt. 29.09.2017 Form GST TRAN-1
6. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
7. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 142

D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 18.09.2017 TRAN-1
2. O-3/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 21.09.2017 TRAN-1
3. O-8/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 28.10.2017 TRAN-1 under rule 120A
4. O-10/2017 – GST, Extends the due date for revision of Form GST TRAN-1 under rule 120A
dt. 15.11.2017
E. Circulars
NIL
F. Instructions
NIL

142. Miscellaneous transitional provisions.

(1) Where any goods on which duty, if any, had been paid under the existing law at the time
of removal thereof, not being earlier than six months prior to the appointed day, are
returned to any place of business on or after the appointed day, the registered person
shall be eligible for refund of the duty paid under the existing law where such goods are
returned by a person, other than a registered person, to the said place of business within
a period of six months from the appointed day and such goods are identifiable to the
satisfaction of the proper officer:
Provided that if the said goods are returned by a registered person, the return of such
goods shall be deemed to be a supply.
(2) (a) where, in pursuance of a contract entered into prior to the appointed day, the
price of any goods or services or both is revised upwards on or after the
appointed day, the registered person who had removed or provided such goods or
services or both shall issue to the recipient a supplementary invoice or debit note,
containing such particulars as may be prescribed, within thirty days of such price
revision and for the purposes of this Act such supplementary invoice or debit
note shall be deemed to have been issued in respect of an outward supply made
under this Act;
(b) where, in pursuance of a contract entered into prior to the appointed day, the
price of any goods or services or both is revised downwards on or after the
appointed day, the registered person who had removed or provided such goods or
services or both may issue to the recipient a credit note, containing such
particulars as may be prescribed, within thirty days of such price revision and for
the purposes of this Act such credit note shall be deemed to have been issued in
respect of an outward supply made under this Act:

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S. 142 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Provided that the registered person shall be allowed to reduce his tax liability on account
of issue of the credit note only if the recipient of the credit note has reduced his input tax
credit corresponding to such reduction of tax liability.
(3) Every claim for refund filed by any person before, on or after the appointed day, for
refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid
under the existing law, shall be disposed of in accordance with the provisions of existing
law and any amount eventually accruing to him shall be paid in cash, notwithstanding
anything to the contrary contained under the provisions of existing law other than the
provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944):
Provided that where any claim for refund of CENVAT credit is fully or partially
rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of CENVAT credit
where the balance of the said amount as on the appointed day has been carried forward
under this Act.
(4) Every claim for refund filed after the appointed day for refund of any duty or tax paid
under existing law in respect of the goods or services exported before or after the
appointed day, shall be disposed of in accordance with the provisions of the existing
law:
Provided that where any claim for refund of CENVAT credit is fully or partially
rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of CENVAT credit
where the balance of the said amount as on the appointed day has been carried forward
under this Act.
(5) Every claim filed by a person after the appointed day for refund of tax paid under the
existing law in respect of services not provided shall be disposed of in accordance with
the provisions of existing law and any amount eventually accruing to him shall be paid
in cash, notwithstanding anything to the contrary contained under the provisions of
existing law other than the provisions of sub-section (2) of section 11B of the Central
Excise Act, 1944 (1 of 1944).
(6) (a) every proceeding of appeal, review or reference relating to a claim for CENVAT
credit initiated whether before, on or after the appointed day under the existing
law shall be disposed of in accordance with the provisions of existing law, and
any amount of credit found to be admissible to the claimant shall be refunded to
him in cash, notwithstanding anything to the contrary contained under the
provisions of existing law other than the provisions of sub-section (2) of
section 11B of the Central Excise Act, 1944 (1 of 1944) and the amount rejected,
if any, shall not be admissible as input tax credit under this Act:
Provided that no refund shall be allowed of any amount of CENVAT credit
where the balance of the said amount as on the appointed day has been carried
forward under this Act;

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 142

(b) every proceeding of appeal, review or reference relating to recovery of CENVAT

credit initiated whether before, on or after the appointed day under the existing
law shall be disposed of in accordance with the provisions of existing law and if
any amount of credit becomes recoverable as a result of such appeal, review or
reference, the same shall, unless recovered under the existing law, be recovered
as an arrear of tax under this Act and the amount so recovered shall not be
admissible as input tax credit under this Act.
(7) (a) every proceeding of appeal, review or reference relating to any output duty or tax
liability initiated whether before, on or after the appointed day under the existing
law, shall be disposed of in accordance with the provisions of the existing law,
and if any amount becomes recoverable as a result of such appeal, review or
reference, the same shall, unless recovered under the existing law, be recovered
as an arrear of duty or tax under this Act and the amount so recovered shall not
be admissible as input tax credit under this Act.
(b) every proceeding of appeal, review or reference relating to any output duty or tax
liability initiated whether before, on or after the appointed day under the existing
law, shall be disposed of in accordance with the provisions of the existing law,
and any amount found to be admissible to the claimant shall be refunded to him
in cash, notwithstanding anything to the contrary contained under the provisions
of existing law other than the provisions of sub-section (2) of section 11B of the
Central Excise Act, 1944 (1 of 1944) and the amount rejected, if any, shall not be
admissible as input tax credit under this Act.
(8) (a) where in pursuance of an assessment or adjudication proceedings instituted,
whether before, on or after the appointed day, under the existing law, any amount
of tax, interest, fine or penalty becomes recoverable from the person, the same
shall, unless recovered under the existing law, be recovered as an arrear of tax
under this Act and the amount so recovered shall not be admissible as input tax
credit under this Act;
(b) where in pursuance of an assessment or adjudication proceedings instituted,
whether before, on or after the appointed day, under the existing law, any amount
of tax, interest, fine or penalty becomes refundable to the taxable person, the same
shall be refunded to him in cash under the said law, notwithstanding anything to the
contrary contained in the said law other than the provisions of sub-section (2) of
section 11B of the Central Excise Act, 1944 (1 of 1944) and the amount rejected, if
any, shall not be admissible as input tax credit under this Act.
(9) (a) where any return, furnished under the existing law, is revised after the appointed
day and if, pursuant to such revision, any amount is found to be recoverable or
any amount of CENVAT credit is found to be inadmissible, the same shall,
unless recovered under the existing law, be recovered as an arrear of tax under
this Act and the amount so recovered shall not be admissible as input tax credit
under this Act;

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S. 142 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(b) where any return, furnished under the existing law, is revised after the appointed
day but within the time limit specified for such revision under the existing law
and if, pursuant to such revision, any amount is found to be refundable or
CENVAT credit is found to be admissible to any taxable person, the same shall
be refunded to him in cash under the existing law, notwithstanding anything to
the contrary contained in the said law other than the provisions of sub-section (2)
of section 11B of the Central Excise Act, 1944 (1 of 1944) and the amount
rejected, if any, shall not be admissible as input tax credit under this Act.
(10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or
after the appointed day in pursuance of a contract entered into prior to the appointed day
shall be liable to tax under the provisions of this Act.
(11) (a) notwithstanding anything contained in section 12, no tax shall be payable on
goods under this Act to the extent the tax was leviable on the said goods under
the Value Added Tax Act of the State;
(b) notwithstanding anything contained in section 13, no tax shall be payable on
services under this Act to the extent the tax was leviable on the said services
under Chapter V of the Finance Act, 1994; (32 of 1994)
(c) where tax was paid on any supply both under the Value Added Tax Act and
under Chapter V of the Finance Act, 1994, (32 of 1994) tax shall be leviable
under this Act and the taxable person shall be entitled to take credit of value
added tax or service tax paid under the existing law to the extent of supplies
made after the appointed day and such credit shall be calculated in such manner
as may be prescribed.
(12) Where any goods sent on approval basis, not earlier than six months before the
appointed day, are rejected or not approved by the buyer and returned to the seller on or
after the appointed day, no tax shall be payable thereon if such goods are returned
within six months from the appointed day:
Provided that the said period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that the tax shall be payable by the person returning the goods if such
goods are liable to tax under this Act, and are returned after a period specified in this
sub-section:
Provided also that tax shall be payable by the person who has sent the goods on
approval basis if such goods are liable to tax under this Act, and are not returned within
a period specified in this sub-section.
(13) Where a supplier has made any sale of goods in respect of which tax was required to be
deducted at source under any law of a State or Union territory relating to Value Added
Tax and has also issued an invoice for the same before the appointed day, no deduction
of tax at source under section 51 shall be made by the deductor under the said section
where payment to the said supplier is made on or after the appointed day.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 142

Explanation.––For the purposes of this Chapter, the expressions ―capital goods‖, ―Central
Value Added Tax (CENVAT) credit‖, ―first stage dealer‖, ―second stage dealer‖, or
―manufacture‖ shall have the same meaning as respectively assigned to them in the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder.
A. Section 142 - Relevant Rules & Forms
Rule 118 Declaration to be made under clause (c) of sub-section (11) of Form GST TRAN-1
section 142
Rule 120 Details of goods sent on approval basis Form GST TRAN-1
Rule 120A Revision of declaration in Form GST TRAN-1 Form GST TRAN-1
Rule 142A Procedure for recovery of dues under existing laws Forms GST DRC-07A,
DRC-08A, PMT-01
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 142 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to 30.05.2021
dt. 01.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
3. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of compliances
dt. 01.06.2021 which fall during the period from ―15.04.2021 to 29.06.2021‖ till
30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 118 and 120
dt. 28.06.2017
2. 17/2017 – CT, CGST (Fourth Amendment) Rules, 2017 – Amending Form GST TRAN-1
dt. 27.07.2017
3. 34/2017 – CT, CGST (Seventh Amendment) Rules, 2017 – Inserting Rule 120A and
dt. 15.09.2017 amending Form GST TRAN-1
4. 36/2017 – CT, CGST (Eighth Amendment) Rules, 2017 – Amending Rules 118, 120A and
dt. 29.09.2017 Form GST TRAN-1
5. 60/2018 – CT, CGST (Thirteenth Amendment) Rules, 2018 – Inserting Rule 142A, Forms
dt. 30.10.2018 GST DRC-07A, DRC-08A
6. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
7. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)

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S. 142 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
S.No. ROD/Order/Date Contents
1. O-2/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 18.09.2017 TRAN-1
2. O-3/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 21.09.2017 TRAN-1
3. O-8/2017 – GST, Extension of time limit for submitting the declaration in Form GST
dt. 28.10.2017 TRAN-1 under rule 120A
4. O-10/2017 – GST, Extends the due date for revision of Form GST TRAN-1 under rule 120A
dt. 15.11.2017
E. Circulars
S.No. Circular/Date Contents
1. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under CGST Act, 2017
2. 37/2018 – GST, Clarifications on exports related refund issues
dt. 15.03.2018
3. 42/2018 – GST, Procedure for recovery of arrears under the existing law and reversal of
dt. 13.04.2018 inadmissible input tax credit
4. 58/2018 – GST, Recovery of arrears of wrongly availed CENVAT credit under the existing
dt. 04.09.2018 law and inadmissible transitional credit
5. 76/2018 – GST, Rate of tax in case of debit notes/credit notes issued under sec 142(2) of
dt. 31.12.2018 the CGST Act
6. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of amendments
dt. 01.02.2019 in the CGST Act (which shall come into force w.e.f. 01.02.2019)
F. Instructions

NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 143

CHAPTER XXI
MISCELLANEOUS
143. Job work procedure
(1) A registered person (hereafter in this section referred to as the ―principal‖) may under
intimation and subject to such conditions as may be prescribed, send any inputs or
capital goods, without payment of tax, to a job worker for job work and from there
subsequently send to another job worker and likewise, and shall,––
(a) bring back inputs, after completion of job work or otherwise, or capital goods,
other than moulds and dies, jigs and fixtures, or tools, within one year and three
years, respectively, of their being sent out, to any of his place of business,
without payment of tax;
(b) supply such inputs, after completion of job work or otherwise, or capital goods,
other than moulds and dies, jigs and fixtures, or tools, within one year and three
years, respectively, of their being sent out from the place of business of a job
worker on payment of tax within India, or with or without payment of tax for
export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a job
worker in accordance with the provisions of this clause unless the said principal declares
the place of business of the job worker as his additional place of business except in a
case—
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be
notified by the Commissioner.
1
[Provided further that the period of one year and three years may, on sufficient cause
being shown, be extended by the Commissioner for a further period not exceeding one
year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie
with the principal.
(3) Where the inputs sent for job work are not received back by the principal after
completion of job work or otherwise in accordance with the provisions of clause (a) of
sub-section (1) or are not supplied from the place of business of the job worker in
accordance with the provisions of clause (b) of sub-section (1) within a period of one
year of their being sent out, it shall be deemed that such inputs had been supplied by the
principal to the job worker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for
job work are not received back by the principal in accordance with the provisions of
clause (a) of sub-section (1) or are not supplied from the place of business of the job

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 143 Central Goods and Services Tax Act, 2017 as on 01 January 2024

worker in accordance with the provisions of clause (b) of sub-section (1) within a period
of three years of their being sent out, it shall be deemed that such capital goods had been
supplied by the principal to the job worker on the day when the said capital goods were
sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap
generated during the job work may be supplied by the job worker directly from his place
of business on payment of tax, if such job worker is registered, or by the principal, if the
job worker is not registered.
Explanation.––For the purposes of job work, input includes intermediate goods arising from
any treatment or process carried out on the inputs by the principal or the job worker.
A. Section 143 - Relevant Rules & Forms
Rule 45 Conditions and restrictions in respect of inputs and capital goods Forms GST ITC-04,
sent to the job worker GSTR-1
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 143 of the CGST Act, w.e.f.
01.07.2017
2. CGST (Amendment) Act, 2018 (31 of Amendment in sec 143(1) w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N.
No. 02/2019 – CT, dt. 29.01.2019
3. 14/2021 – CT, dt. 01.05.2021 Extends specified compliances falling between
15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of
powers under section 168A of CGST Act
4. 24/2021 – CT, dt. 01.06.2021 Amends N. No. 14/2021 – CT in order to extend due
date of compliances which fall during the period from
―15.04.2021 to 29.06.2021‖ till 30.06.2021
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 45
dt. 28.06.2017
2. 51/2017 – CT, CGST (Fourteenth Amendment) Rules, 2017 – Amending Rule 45
dt. 28-10-2017
3. 53/2017 – CT, Extends the due date for submission of details in Form GST-ITC-04 for the
dt. 28.10.2017 qtr July to Sept. 2017 - To 30.11.2017
4. 63/2017 – CT, Extends the due date for submission of details in Form GST-ITC-04 for the
dt. 15.11.2017 qtr July to Sept. 2017 - To 31.12.2017
5. 14/2018 – CT, CGST (Third Amendment) Rules, 2018 – Amending Rule 45
dt. 23.03.2018

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 143

A. Section 143 - Relevant Rules & Forms

6. 40/2018 – CT, Extends the time limit for making the declaration in Form GST ITC-04 for
dt. 04.09.2018 the periods July 2017 to June 2018 - To 30.09.2018
7. 59/2018 – CT, Extends the time limit for furnishing the declaration in Form GST ITC-04
dt. 26.10.2018 for the periods July 2017 to Sept. 2018 - To 31.12.2018
8. 74/2018 – CT, CGST (Fourteenth Amendment) Rules, 2018 – Amending Rule 45
dt. 31.12.2018
9. 78/2018 – CT, Extends the time limit for furnishing the declaration in Form GST ITC-04
dt. 31.12.2018 for the periods July 2017 to Dec. 2018 - To 31.03.2019
10. 15/2019 – CT, Extends the due date for furnishing of Form GST ITC-04 for the period
dt. 28.03.2019 from July 2017 to March 2019 till 30.06.2019
11. 32/2019 – CT, Extends the due date for furnishing the declaration Form GST ITC-04
dt. 28.06.2019 during the period from July 2017 to June 2019 till 31.08.2019
12. 38/2019 – CT, Waives filing of Form ITC-04 for F.Y. 2017-18 & 2018-19
dt. 31.08.2019
13. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020
14. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 – CT,
dt. 03.04.2020)
15. 87/2020 – CT, Extends the due date for furnishing of Form ITC-04 for the period July-
dt. 10.11.2020 September 2020 till 30.11.2020
16. 11/2021 – CT, Extends the due date for furnishing of Form ITC-04 for the period Jan-
dt. 01.05.2021 March, 2021 till 31st May, 2021
17. 26/2021 – CT, Extends the due date for furnishing of Form ITC-04 for QE March, 2021 to
dt. 01.06.2021 30.06.2021
18. 35/2021 – CT, CGST (Eighth Amendment) Rules, 2021 – Amending Rule 45(3) w.e.f.
dt. 24.09.2021 01.10.2021
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 38/2018 – GST, Clarifications on issues related to job work
dt. 26.03.2018
2. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of amendments
dt. 01.02.2019 in the CGST Act (which shall come into force w.e.f. 01.02.2019) –
Regarding Rule 45

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S. 144 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 143 - Relevant Rules & Forms

3. 138/2020 – GST, Clarifies that due date of furnishing of Form GST ITC-04 for the quarter
dt. 06.05.2020 ending March, 2020 stands extended up to 30.06.2020
F. Instructions
NIL

144. Presumption as to documents in certain cases.

Where any document––
(i) is produced by any person under this Act or any other law for the time being in
force; or
(ii) has been seized from the custody or control of any person under this Act or any
other law for the time being in force; or
(iii) has been received from any place outside India in the course of any proceedings
under this Act or any other law for the time being in force, and such document is
tendered by the prosecution in evidence against him or any other person who is
tried jointly with him, the court shall—
(a) unless the contrary is proved by such person, presume—
(i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which
purports to be in the handwriting of any particular person or which
the court may reasonably assume to have been signed by, or to be in
the handwriting of, any particular person, is in that person‘s
handwriting, and in the case of a document executed or attested,
that it was executed or attested by the person by whom it purports to
have been so executed or attested;
(b) admit the document in evidence notwithstanding that it is not duly
stamped, if such document is otherwise admissible in evidence.
A. Section 144 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 144 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 145

A. Section 144 - Relevant Rules & Forms

E. Circulars
NIL
F. Instructions
NIL

145. Admissibility of micro films, facsimile copies of documents and computer printouts
as documents and as evidence.
(1) Notwithstanding anything contained in any other law for the time being in force,—
(a) a micro film of a document or the reproduction of the image or images embodied
in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced
by a computer, subject to such conditions as may be prescribed; or
(d) any information stored electronically in any device or media, including any hard
copies made of such information,
shall be deemed to be a document for the purposes of this Act and the rules made
thereunder and shall be admissible in any proceedings thereunder, without further proof
or production of the original, as evidence of any contents of the original or of any fact
stated therein of which direct evidence would be admissible.
(2) In any proceedings under this Act or the rules made thereunder, where it is desired to
give a statement in evidence by virtue of this section, a certificate,—
(a) identifying the document containing the statement and describing the manner in
which it was produced;
(b) giving such particulars of any device involved in the production of that document
as may be appropriate for the purpose of showing that the document was
produced by a computer,
shall be evidence of any matter stated in the certificate and for the purposes of this sub-
section it shall be sufficient for a matter to be stated to the best of the knowledge and
belief of the person stating it.
A. Section 145 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 145 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

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S. 146 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 145 - Relevant Rules & Forms

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

146. Common Portal.

The Government may, on the recommendations of the Council, notify the Common Goods and
Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of
returns, computation and settlement of integrated tax, electronic way bill and for carrying out
such other functions and for such purposes as may be prescribed.
A. Section 146 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, Brings into force sec 146 of the CGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. 04/2017 – CT, Notifying www.gst.gov.in as the Common Goods and Services Tax
dt. 19.06.2017 Electronic Portal
3. 09/2018 – CT, Amendment of N. No. 4/2017 – CT, dt. 19.06.2017 for notifying E-Way
dt. 23.01.2018 Bill Website
4. 69/2019 – CT, Notifies the common portal for the purpose of e-invoice – Rule 146 read
dt. 13.12.2019 with rule 48
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 39/2018 – GST, Setting up of an IT Grievance Redressal Mechanism to address the
dt. 03.04.2018 grievances of taxpayers due to technical glitches on GST Portal
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 147

147. Deemed exports.

The Government may, on the recommendations of the Council, notify certain supplies of goods
as deemed exports, where goods supplied do not leave India, and payment for such supplies is
received either in Indian rupees or in convertible foreign exchange, if such goods are
manufactured in India.

A. Section 147 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 147 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 48/2017 – CT, Notifies certain supplies as deemed exports under sec 147 of the CGST
dt. 18.10.2017 Act, 2017
3. 01/2019 – CT, Amends N. No. 48/2017 to amend the meaning of Advance Authorisation
dt. 15.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 14/2017 – GST, Procedure regarding procurement of supplies of goods from DTA by
dt. 06.11.2017 (EOU)/(EHTP Unit/STP Unit/BTP Unit)
F. Instructions
NIL

148. Special procedure for certain processes.

The Government may, on the recommendations of the Council, and subject to such conditions
and safeguards as may be prescribed, notify certain classes of registered persons, and the
special procedures to be followed by such persons including those with regard to registration,
furnishing of return, payment of tax and administration of such persons.

A. Section 148 - Relevant Rules & Forms

NIL

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S. 148 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 148 - Relevant Rules & Forms

B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 148 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
2. 40/2017 – CT, Payment of tax at the time of issuance of invoice only (and not at the time of
dt. 13.10.2017 receipt of advance) by registered persons having aggregate turnover less
than Rs 1.5 crores (other than composition taxpayers); Sec 12, 14 and 148
3. 57/2017 – CT, Prescribes quarterly furnishing of Form GSTR-1 for those taxpayers with
dt. 15.11.2017 aggregate turnover of upto Rs.1.5 crore for the specified periods
4. 66/2017 – CT, Exempts all taxpayers from payment of tax on advances received in case
dt. 15.11.2017 of supply of goods; Sec 12, 14 and 148
5. 71/2017 – CT, Extends the due dates for quarterly furnishing of Form GSTR-1 for
dt. 29.12.2017 taxpayers with aggregate turnover of upto INR 1.5 crore for the periods
from July, 2017 to March, 2018
6. 03/2018 – CT (R), Amends N. No. 13/2017-CT (R) so as to specify services supplied by the
dt. 25.01.2018 Central Government, State Government, Union territory or local
authority by way of renting of immovable property to a registered person
under CGST Act, to be taxed under Reverse Charge Mechanism (RCM)
7. 17/2018 – CT, Extends the time limit for filing of Forms GSTR-2
dt. 28.03.2018
8. 31/2018 – CT, Lays down the special procedure for completing migration of taxpayers
dt. 06.08.2018 who received provisional IDs but could not complete the migration
process - Persons who did not file the complete Form GST REG 26 of the
CGST Rules, 2017 but received only a Provisional Identification Number
(PID) till the 31.12.2017
9. 33/2018 – CT, Extends the time limit for filing of Forms GSTR-2
dt. 10.08.2018
10. 38/2018 – CT, Prescribes the due dates for quarterly furnishing of Form GSTR-1 for
dt. 24.08.2018 those taxpayers with aggregate turnover of upto Rs.1.5 crores for the
quarter July, 2018 to September, 2018
11. 43/2018 – CT, Extends the due date for filing of Form GSTR-1 for taxpayers having
dt. 10.09.2018 aggregate turnover up to Rs 1.5 crores for the specified periods
12. 58/2018 – CT, Provides for the taxpayers whose registration has been cancelled on or
dt. 26.10.2018 before the 30.09.2018, time to furnish final return in Form GSTR-10 till
31.12.2018
13. 64/2018 – CT, Extends the due date for filing of Form GSTR-1 for taxpayers having
dt. 29.11.2018 aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to
September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
for the specified periods

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 148

A. Section 148 - Relevant Rules & Forms

14. 67/2018 – CT, Extends the time period specified in N. No. 31/2018 – CT dated
dt. 31.12.2018 06.08.2018 for availing the special procedure for completing migration of
taxpayers who received provisional IDs but could not complete the
migration process
15. 71/2018 – CT, Extends the time limit for furnishing the details of outward supplies in
dt. 31.12.2018 Form GSTR-1 for the newly migrated taxpayers for the specified periods
16. 11/2019 – CT, Prescribes the due dates for furnishing of Form GSTR-1 for those
dt. 07.03.2019 taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of
April, May and June, 2019
17. 06/2019 – CT (R), Notifies certain class of persons by exercising powers conferred under
dt. 29.03.2019 section 148 of CGST Act, 2017-Time of supply of transfer of development
rights and upfront amount
18. 21/2019 – CT, Notifies procedure for quarterly tax payment and annual filing of return
dt. 23.04.2019 for taxpayers availing the benefit of N. No. 02/2019 – CT (Rate), dt.
07.03.2019
19. 27/2019 – CT, Prescribes the due date for furnishing Form GSTR-1 for registered
dt. 28.06.2019 persons having aggregate turnover of up to 1.5 crore rupees for the
months from July, 2019 to September, 2019
20. 30/2019 – CT, Provides exemption from furnishing of Annual Return/Reconciliation
dt. 28.06.2019 Statement for suppliers of Online Information Database Access and
Retrieval Services (―OIDAR services‖) – Amending Rule 80
21. 34/2019 – CT, Extends the last date for furnishing Form GST CMP-08
dt. 18.07.2019
22. 35/2019 – CT, Extends the last date for furnishing Form GST CMP-08 for the quarter
dt. 29.07.2019 April-June 2019 till 31.08.2019
23. 38/2019 – CT, Waives filing of Form ITC-04 for F.Y. 2017-18 & 2018-19
dt. 31.08.2019
24. 45/2019 – CT, Extends the time limit for filing of Form GSTR-3
dt. 09.10.2019
25. 47/2019 – CT, Makes filing of annual return under section 44 (1) of CGST Act for F.Y.
dt. 09.10.2019 2017-18 and 2018-19 optional for small taxpayers whose aggregate
turnover is less than Rs 2 crores and who have not filed the said return
before the due date
26. 50/2019 – CT, Extends the last date for filing of Form GST CMP-08 for the quarter July-
dt. 24.10.2019 September 2019 by four days from 18.10.2019 till 22.10.2019
27. 52/2019 – CT, Extends the due date for furnishing Form GSTR-1 for registered persons
dt. 14.11.2019 in Jammu and Kashmir having aggregate turnover of up to 1.5 crore
rupees for the quarter July, 2019 to September, 2019

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S. 148 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 148 - Relevant Rules & Forms

28. 60/2019 – CT, Extends the due date for furnishing of return in Form GSTR-3B for
dt. 26.11.2019 registered persons in Jammu and Kashmir for the months of July, 2019 to
September, 2019
29. 10/2020 – CT, Provides special procedure for taxpayers in Dadra and Nagar Haveli and
dt. 21.03.2020 Daman and Diu consequent to merger of the two UTs
30. 45/2020 – CT, Extends the date for transition under GST on account of merger of erstwhile
dt. 09.06.2020 Union Territories of Daman and Diu & Dadar and Nagar Haveli.
31. 59/2020 – CT, Extends the due date for filing Form GSTR-4 for financial year 2019-
dt. 13.07.2020 2020 to 31.08.2020
32. 64/2020 – CT, Extends the due date for filing Form GSTR-4 for financial year 2019-
dt. 31.08.2020 2020 to 31.10.2020
33. 73/2020 – CT, Notifies a special procedure for taxpayers for issuance of e-Invoices in
dt. 01.10.2020 the period 01.10.2020 - 31.10.2020
34. 74/2020 – CT, Prescribes the due date for furnishing Form GSTR-1 for the quarters
dt. 15.10.2020 October, 2020 to December, 2020 and January, 2021 to March, 2021 for
registered persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year
35. 77/2020 – CT, Makes filing of annual return under section 44(1) of CGST Act for F.Y. 2019-
dt. 15.10.2020 20 optional for small taxpayers whose aggregate turnover is less than Rs 2
crores and who have not filed the said return before the due date
36. 85/2020 – CT, Notifies special procedure for making payment of 35% as tax liability in
dt. 10.11.2020 first two month
37. 10/2021 – CT, Extends the due date for filing Form GSTR-4 for financial year 2020-21
dt. 01.05.2021 to 31.05.2021
38. 25/2021 – CT, Extends the due date for filing Form GSTR-4 for financial year 2020-21
dt. 01.06.2021 to 31.07.2021
39. 02/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify CGST rates of various
dt. 02.06.2021 services as recommended by GST Council in its 43rd meeting held on
28.05.2021
40. 03/2021 – CT (R), Amends N. No. 06/2019-CT (R) so as to give effect to the
dt. 02.06.2021 recommendations made by GST Council in its 43rd meeting held on
28.05.2021
41. 04/2021 – CT (R), Amends N. No. 11/2017-CT (R) so as to notify GST rates of various
dt. 14.06.2021 services as recommended by GST Council in its 44th meeting held on
12.06.2021
42. 30/2023 – CT, Notifies special procedure to be followed by a registered person engaged
dt. 31.07.2023 in manufacturing of certain goods
43. 47/2023 – CT, Amends N. No. 30/2023-CT, dt. 31.07.2023
dt. 25.09.2023

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 149

A. Section 148 - Relevant Rules & Forms

44. 50/2023 – CT, Amends N. No. 66/2017-CT, dt. 15.11.2017 to exclude specified
dt. 29.09.2023 actionable claims
C. Rule related Notifications

NIL

D. Orders

NIL

E. Circulars

NIL

F. Instructions

NIL

149. Goods and services tax compliance rating.

(1) Every registered person may be assigned a goods and services tax compliance rating score
by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of
such parameters as may be prescribed.
(3) The goods and services tax compliance rating score may be updated at periodic intervals
and intimated to the registered person and also placed in the public domain in such
manner as may be prescribed.
A. Section 149 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 149 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 150 Central Goods and Services Tax Act, 2017 as on 01 January 2024

150. Obligation to furnish information return.

(1) Any person, being—
(a) a taxable person; or
(b) a local authority or other public body or association; or
(c) any authority of the State Government responsible for the collection of value
added tax or sales tax or State excise duty or an authority of the Central
Government responsible for the collection of excise duty or customs duty; or
(d) an income tax authority appointed under the provisions of the Income-tax
Act, 1961; (43 of 1961) or
(e) a banking company within the meaning of clause (a) of section 45A of the
Reserve Bank of India Act, 1934; (2 of 1934) or
(f) a State Electricity Board or an electricity distribution or transmission licensee
under the Electricity Act, 2003, (36 of 2003) or any other entity entrusted with
such functions by the Central Government or the State Government; or
(g) the Registrar or Sub-Registrar appointed under section 6 of the Registration
Act, 1908; (16 of 1908) or
(h) a Registrar within the meaning of the Companies Act, 2013; (18 of 2013) or
(i) the registering authority empowered to register motor vehicles under the Motor
Vehicles Act, 1988; (59 of 1988) or
(j) the Collector referred to in clause (c) of section 3 of the Right to Fair
Compensation and Transparency in Land Acquisition, Rehabilitation and
Resettlement Act, 2013; (30 of 2013) or
(k) the recognised stock exchange referred to in clause (f) of section 2 of the
Securities Contracts (Regulation) Act, 1956; (42 of 1956) or
(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the
Depositories Act, 1996; (22 of 1996) or
(m) an officer of the Reserve Bank of India as constituted under section 3 of the
Reserve Bank of India Act, 1934; (2 of 1934.) or
(n) the Goods and Services Tax Network, a company registered under the Companies
Act, 2013; (18 of 2013. or
(o) a person to whom a Unique Identity Number has been granted under sub-
section (9) of section 25; or
(p) any other person as may be specified, on the recommendations of the Council, by
the Government,
who is responsible for maintaining record of registration or statement of accounts or any
periodic return or document containing details of payment of tax and other details of
transaction of goods or services or both or transactions related to a bank account or
consumption of electricity or transaction of purchase, sale or exchange of goods or
property or right or interest in a property under any law for the time being in force, shall
furnish an information return of the same in respect of such periods, within such time, in
such form and manner and to such authority or agency as may be prescribed.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 150

(2) Where the Commissioner, or an officer authorised by him in this behalf, considers that
the information furnished in the information return is defective, he may intimate the
defect to the person who has furnished such information return and give him an
opportunity of rectifying the defect within a period of thirty days from the date of such
intimation or within such further period which, on an application made in this behalf,
the said authority may allow and if the defect is not rectified within the said period of
thirty days or, the further period so allowed, then, notwithstanding anything contained in
any other provisions of this Act, such information return shall be treated as not
furnished and the provisions of this Act shall apply.
(3) Where a person who is required to furnish information return has not furnished the same
within the time specified in sub-section (1) or sub-section (2), the said authority may
serve upon him a notice requiring furnishing of such information return within a period
not exceeding ninety days from the date of service of the notice and such person shall
furnish the information return.
A. Section 150 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 150 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 152 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[151. Power to call for information.
The Commissioner or an officer authorised by him may, by an order, direct any person to
furnish information relating to any matter dealt with in connection with this Act, within such
time, in such form, and in such manner, as may be specified therein.]
A. Section 151 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 151 of the CGST Act, w.e.f. 01.07.2017
2. Finance Act, 2021 (Act No. 13 Substitutes sec 151 of the CGST Act - w.e.f. 01.01.2022
of 2021), dt. 28.03.2021 read
with N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

152. Bar on disclosure of information.

(1) No information 2[***] with respect to any matter given for the purposes of section 150
or section 151 shall, without the previous consent in writing of the concerned person or
his authorised representative, be published in such manner so as to enable such
particulars to be identified as referring to a particular person and no such information
shall be used for the purpose of any proceedings under this Act 3[without giving an
opportunity of being heard to the person concerned].
1
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.119) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
“151. Power to collect statistics.
(1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may
be collected relating to any matter dealt with by or in connection with this Act.
(2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may
call upon the concerned persons to furnish such information or returns, in such form and manner as may be
prescribed, relating to any matter in respect of which statistics is to be collected.‖
2
Omtd. the words ―of any individual return or part thereof‖ w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of
2021) (s.120) dated 28.03.2021, read with Notification No. 39/2021-CT, dated 21.12.2021.
3
Ins. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.120) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 153

1
[(2) ***]
(3) Nothing in this section shall apply to the publication of any information relating to a
class of taxable persons or class of transactions, if in the opinion of the Commissioner, it
is desirable in the public interest to publish such information.
A. Section 152 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 152 of the CGST Act, w.e.f. 01.07.2017
2. Finance Act, 2021 (Act No. 13 Amends sub-sec (1) and (2) of sec 152 of the CGST Act -
of 2021), dt. 28.03.2021 read w.e.f. 01.01.2022
with N. No. 39/2021 – CT,
dt. 21.12.2021
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

153. Taking assistance from an expert.

Any officer not below the rank of Assistant Commissioner may, having regard to the nature
and complexity of the case and the interest of revenue, take assistance of any expert at any
stage of scrutiny, inquiry, investigation or any other proceedings before him.
A. Section 153 - Relevant Rules & Forms
NIL

1
Omtd. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.120) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―(2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person
who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for
the purposes of this Act, shall be permitted to see or have access to any information or any individual return
referred to in section 151.‖.

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S. 154 Central Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 153 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

154. Power to take samples.

The Commissioner or an officer authorised by him may take samples of goods from the
possession of any taxable person, where he considers it necessary, and provide a receipt for
any samples so taken.
A. Section 154 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 154 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 155

155. Burden of proof.

Where any person claims that he is eligible for input tax credit under this Act, the burden of
proving such claim shall lie on such person.
A. Section 155 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 155 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

156. Persons deemed to be public servants.

All persons discharging functions under this Act shall be deemed to be public servants within
the meaning of section 21 of the Indian Penal Code (45 of 1860).
A. Section 156 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 156 of the CGST Act, w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 157 Central Goods and Services Tax Act, 2017 as on 01 January 2024

157. Protection of action taken under this Act.

(1) No suit, prosecution or other legal proceedings shall lie against the President, State
President, Members, officers or other employees of the Appellate Tribunal or any other
person authorised by the said Appellate Tribunal for anything which is in good faith
done or intended to be done under this Act or the rules made thereunder.
(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or
authorised under this Act for anything which is done or intended to be done in good
faith under this Act or the rules made thereunder.
A. Section 157 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 157 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

158. Disclosure of information by a public servant.

(1) All particulars contained in any statement made, return furnished or accounts or
documents produced in accordance with this Act, or in any record of evidence given in
the course of any proceedings under this Act (other than proceedings before a criminal
court), or in any record of any proceedings under this Act shall, save as provided in sub-
section (3), not be disclosed.
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872, (1 of 1872) no
court shall, save as otherwise provided in sub-section (3), require any officer appointed
or authorised under this Act to produce before it or to give evidence before it in respect
of particulars referred to in sub-section (1).
(3) Nothing contained in this section shall apply to the disclosure of,––
(a) any particulars in respect of any statement, return, accounts, documents,
evidence, affidavit or deposition, for the purpose of any prosecution under the
Indian Penal Code or the Prevention of Corruption Act, 1988, (45 of 1860) (49 of
1988) or any other law for the time being in force; or

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 158

(b) any particulars to the Central Government or the State Government or to any
person acting in the implementation of this Act, for the purposes of carrying out
the objects of this Act; or
(c) any particulars when such disclosure is occasioned by the lawful exercise under this
Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the
Government or any authority under this Act is a party, which relates to any
matter arising out of any proceedings under this Act or under any other law for
the time being in force authorising any such authority to exercise any powers
thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or
refunds of the tax imposed by this Act; or
(f) any particulars where such particulars are relevant for the purposes of any inquiry
into the conduct of any officer appointed or authorised under this Act, to any
person or persons appointed as an inquiry officer under any law for the time
being in force; or
(g) any such particulars to an officer of the Central Government or of any State
Government, as may be necessary for the purpose of enabling that Government to
levy or realise any tax or duty; or
(h) any particulars when such disclosure is occasioned by the lawful exercise by a
public servant or any other statutory authority, of his or its powers under any law
for the time being in force; or
(i) any particulars relevant to any inquiry into a charge of misconduct in connection
with any proceedings under this Act against a practising advocate, a tax
practitioner, a practising cost accountant, a practising chartered accountant, a
practising company secretary to the authority empowered to take disciplinary
action against the members practising the profession of a legal practitioner, a cost
accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any
automated system or for the purpose of operating, upgrading or maintaining any
automated system where such agency is contractually bound not to use or
disclose such particulars except for the aforesaid purposes; or
(k) any particulars to an officer of the Government as may be necessary for the
purposes of any other law for the time being in force; or
(l) any information relating to any class of taxable persons or class of transactions
for publication, if, in the opinion of the Commissioner, it is desirable in the public
interest, to publish such information.

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S. 158 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 158 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 158 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL
1
[158A. Consent based sharing of information furnished by taxable person.
(1) Notwithstanding anything contained in sections 133, 152 and 158, the following details
furnished by a registered person may, subject to the provisions of sub-section (2), and
on the recommendations of the Council, be shared by the common portal with such
other systems as may be notified by the Government, in such manner and subject to
such conditions as may be prescribed, namely:––
(a) particulars furnished in the application for registration under section 25 or in the
return filed under section 39 or under section 44;
(b) the particulars uploaded on the common portal for preparation of invoice, the
details of outward supplies furnished under section 37 and the particulars
uploaded on the common portal for generation of documents under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained,
of –
(a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-
section (1); and
(b) the recipient, in respect of details furnished under clause (b) of sub-section (1),
and under clause (c) of sub-section (1) only where such details include identity
information of the recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, no action
shall lie against the Government or the common portal with respect to any liability

1
Ins. section 158A w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8
of 2023) (s.158) enacted on 31.03.2023.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 159

arising consequent to information shared under this section and there shall be no impact
on the liability to pay tax on the relevant supply or as per the relevant return.]
A. Section 158A - Relevant Rules & Forms
Rule 163 Consent based sharing of information Nil
B. Section related Notificationss
S.No. Notification/Date Contents
1. Finance Act, 2023 (8 of 2023), Inserted sec 158A w.e.f. 01.10.2023 [Sec 158 of the Finance
dt. 31.03.2023 read with N. Act, 2023]
No. 28/2023 – CT,
dt. 31.07.2023
2. 33/2023 – CT, dt. 31.07.2023 Notifies ―Account Aggregator‖ as the systems with which
information may be shared by the common portal under
section 158A of the CGST Act, 2017
C. Rule related Notifications
1. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Inserting Rule 163
dt. 04.08.2023 w.e.f. 01.10.2023
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

159. Publication of information in respect of persons in certain cases.

(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the
opinion that it is necessary or expedient in the public interest to publish the name of any
person and any other particulars relating to any proceedings or prosecution under this
Act in respect of such person, it may cause to be published such name and particulars in
such manner as it thinks fit.
(2) No publication under this section shall be made in relation to any penalty imposed under
this Act until the time for presenting an appeal to the Appellate Authority under
section 107 has expired without an appeal having been presented or the appeal, if
presented, has been disposed of.
Explanation.––In the case of firm, company or other association of persons, the names
of the partners of the firm, directors, managing agents, secretaries and treasurers or
managers of the company, or the members of the association, as the case may be, may
also be published if, in the opinion of the Commissioner, or any other officer authorised
by him in this behalf, circumstances of the case justify it.

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S. 160 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 159 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 159 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

160. Assessment proceedings, etc., not to be invalid on certain grounds.

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification,
notice, summons or other proceedings done, accepted, made, issued, initiated, or
purported to have been done, accepted, made, issued, initiated in pursuance of any of the
provisions of this Act shall be invalid or deemed to be invalid merely by reason of any
mistake, defect or omission therein, if such assessment, re-assessment, adjudication,
review, revision, appeal, rectification, notice, summons or other proceedings are in
substance and effect in conformity with or according to the intents, purposes and
requirements of this Act or any existing law.
(2) The service of any notice, order or communication shall not be called in question, if the
notice, order or communication, as the case may be, has already been acted upon by the
person to whom it is issued or where such service has not been called in question at or in
the earlier proceedings commenced, continued or finalised pursuant to such notice,
order or communication.
A. Section 160 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 160 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 161

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

161. Rectification of errors apparent on the face of record.

Without prejudice to the provisions of section 160, and notwithstanding anything contained in
any other provisions of this Act, any authority, who has passed or issued any decision or order
or notice or certificate or any other document, may rectify any error which is apparent on the
face of record in such decision or order or notice or certificate or any other document, either on
its own motion or where such error is brought to its notice by any officer appointed under this
Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed
under the Union Territory Goods and Services Tax Act or by the affected person within a
period of three months from the date of issue of such decision or order or notice or certificate
or any other document, as the case may be:
Provided that no such rectification shall be done after a period of six months from the date of
issue of such decision or order or notice or certificate or any other document:
Provided further that the said period of six months shall not apply in such cases where the
rectification is purely in the nature of correction of a clerical or arithmetical error, arising from
any accidental slip or omission:
Provided also that where such rectification adversely affects any person, the principles of
natural justice shall be followed by the authority carrying out such rectification.
A. Section 161 - Relevant Rules & Forms
Rule 142(7) Notice and order for demand of amounts payable under the Act Form GST DRC-08
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 161 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
1. 15/2017 – CT, CGST (Third Amendment) Rules, 2017 – Inserting Rule 142
dt. 01.07.2017
2. 16/2019 – CT, CGST (Second Amendment) Rules, 2019 – Amending Rule 142(7)
dt. 29.03.2019 and Form GST DRC-08

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S. 162 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

162. Bar on jurisdiction of civil courts.

Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or
decide any question arising from or relating to anything done or purported to be done under
this Act.
A. Section 162 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 162 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

163. Levy of fee.

Wherever a copy of any order or document is to be provided to any person on an application
made by him for that purpose, there shall be paid such fee as may be prescribed.
A. Section 163 - Relevant Rules & Forms
NIL
B. Section related Notifications
1. 09/2017 – CT, Brings into force sec 163 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S.

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

164. Power of Government to make rules.

(1) The Government may, on the recommendations of the Council, by notification, make
rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government
may make rules for all or any of the matters which by this Act are required to be, or may
be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give
retrospective effect to the rules or any of them from a date not earlier than the date on
which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) or sub-section (2) may provide that a
contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
A. Section 164 - Relevant Rules & Forms
All Rules and Forms
B. Section related Notifications
S.No. Notification/Date Contents
1. 01/2017 – CT, dt. 19.06.2017 Brings into force sec 164 of the CGST Act, 2017 into force
w.e.f. 22.06.2017
C. Rule related Notifications
1. 07/2017 – CT, dt. 27.06.2017 CGST (Amendment) Rules, 2017
2. 10/2017 – CT, dt. 28.06.2017 CGST (Second Amendment) Rules, 2017
3. 15/2017 – CT, dt. 01.07.2017 CGST (Third Amendment) Rules, 2017
4. 17/2017 – CT, dt. 27.07.2017 CGST (Fourth Amendment) Rules, 2017
5. 22/2017 – CT, dt. 17.08.2017 CGST (Fifth Amendment) Rules, 2017
6. 27/2017 – CT, dt. 30.08.2017 CGST (Sixth Amendment) Rules, 2017
7. 34/2017 – CT, dt. 15.09.2017 CGST (Seventh Amendment) Rules, 2017

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S. 164 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 164 - Relevant Rules & Forms

8. 36/2017 – CT, dt. 29.09.2017 CGST (Eighth Amendment) Rules, 2017
9. 45/2017 – CT, dt. 13.10.2017 CGST (Ninth Amendment) Rules, 2017
10. 47/2017 – CT, dt. 18.10.2017 CGST (Tenth Amendment) Rules, 2017
11. 51/2017 – CT, dt. 28.10.2017 CGST (Eleventh Amendment) Rules, 2017
12. 55/2017 – CT, dt. 15.11.2017 CGST (Twelfth Amendment) Rules, 2017
13. 70/2017 – CT, dt. 21.12.2017 CGST (Thirteenth Amendment) Rules, 2017
14. 75/2017 – CT, dt. 29.12.2017 CGST (Fourteenth Amendment) Rules, 2017
15. 03/2018 – CT, dt. 23.01.2018 CGST (First Amendment) Rules, 2018
16. 12/2018 – CT, dt. 07.03.2018 CGST (Second Amendment) Rules, 2018
17. 14/2018 – CT, dt. 23.03.2018 CGST (Third Amendment) Rules, 2018
18. 21/2018 – CT, dt. 18.04.2018 CGST (Fourth Amendment) Rules, 2018
19. 26/2018 – CT, dt. 13.06.2018 CGST (Fifth Amendment) Rules, 2018
20. 28/2018 – CT, dt. 19.06.2018 CGST (Sixth Amendment) Rules, 2018
21. 29/2018 – CT, dt. 06.07.2018 CGST (Seventh Amendment) Rules, 2018
22. 39/2018 – CT, dt. 04.09.2018 CGST (Eighth Amendment) Rules, 2018
23. 48/2018 – CT, dt. 10.09.2018 CGST (Ninth Amendment) Rules, 2018
24. 49/2018 – CT, dt. 13.09.2018 CGST (Tenth Amendment) Rules, 2018
25. 53/2018 – CT, dt. 09.10.2018 CGST (Eleventh Amendment) Rules, 2018
26. 54/2018 – CT, dt. 09.10.2018 CGST (Twelfth Amendment) Rules, 2018
27. 60/2018 – CT, dt. 30.10.2018 CGST (Thirteenth Amendment) Rules, 2018
28. 74/2018 – CT, dt. 31.12.2018 CGST (Fourteenth Amendment) Rules, 2018
29. 3/2019 – CT, dt. 29.01.2019 CGST (First Amendment) Rules, 2019
30. 16/2019 – CT, dt. 29.03.2019 CGST (Second Amendment) Rules, 2019
31. 20/2019 – CT, dt. 23.04.2019 CGST (Third Amendment) Rules, 2019
32. 31/2019 – CT, dt. 28.06.2019 CGST (Fourth Amendment) Rules, 2019
read with 42/2019 – CT,
dt. 24.09.2019 and 71/2019 –
CT, dt. 13.12.2019
33. 33/2019 – CT, dt. 18.07.2019 CGST (Fifth Amendment) Rules, 2019
34. 49/2019 – CT, dt. 09.10.2019 CGST (Sixth Amendment) Rules, 2019
35. 56/2019 – CT, dt. 14.11.2019 CGST (Seventh Amendment) Rules, 2019

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 164

A. Section 164 - Relevant Rules & Forms

36. 68/2019 – CT, dt. 13.12.2019 CGST (Eighth Amendment) Rules, 2019
37. 75/2019 – CT, dt. 26.12.2019 CGST (Ninth Amendment) Rules, 2019
38. 02/2020 – CT, dt. 01.01.2020 CGST (Amendment) Rules, 2020
39. 08/2020 – CT, dt. 02.03.2020 CGST (Second Amendment) Rules, 2020
40. 16/2020 – CT, dt. 23.03.2020 CGST (Third Amendment) Rules, 2020
41. 30/2020 – CT, dt. 03.04.2020 CGST (Fourth Amendment) Rules, 2020
42. 38/2020 – CT, dt. 05.05.2020 CGST (Fifth Amendment) Rules, 2020
43. 48/2020 – CT, dt. 19.06.2020 CGST (Sixth Amendment) Rules, 2020
44. 50/2020 – CT, dt. 24.06.2020 CGST (Seventh Amendment) Rules, 2020
45. 58/2020 – CT, dt. 01.07.2020 CGST (Eighth Amendment) Rules, 2020
46. 60/2020 – CT, dt. 30.07.2020 CGST (Ninth Amendment) Rules, 2020
47. 62/2020 – CT, dt. 20.08.2020 CGST (Tenth Amendment) Rules, 2020
48. 72/2020 – CT, dt. 30.09.2020 CGST (Eleventh Amendment) Rules, 2020
and Corrigendum,
dt. 01.10.2020
49. 79/2020 – CT, dt. 15.10.2020 CGST (Twelfth Amendment) Rules, 2020
50. 82/2020 – CT, dt. 10.11.2020 CGST (Thirteenth Amendment) Rules, 2020
51. 94/2020 – CT, dt. 22.12.2020 CGST (Fourteenth Amendment) Rules, 2020
52. 01/2021 – CT, dt. 01.01.2021 CGST (Amendment) Rules, 2021
53. 07/2021 – CT, dt. 27.04.2021 CGST (Second Amendment) Rules, 2021
54. 13/2021 – CT, dt. 01.05.2021 CGST (Third Amendment) Rules, 2021
55. 15/2021 – CT, dt. 18.05.2021 CGST (Fourth Amendment) Rules, 2021
56. 27/2021 – CT, dt. 01.06.2021 CGST (Fifth Amendment) Rules, 2021
57. 30/2021 – CT, dt. 30.07.2021 CGST (Sixth Amendment) Rules, 2021
58. 32/2021 – CT, dt. 29.08.2021 CGST (Seventh Amendment) Rules, 2021
59. 35/2021 – CT, dt. 24.09.2021 CGST (Eighth Amendment) Rules, 2021
60. 37/2021 – CT, dt. 01.12.2021 CGST (Ninth Amendment) Rules, 2021
61. 40/2021 – CT, dt. 29.12.2021 CGST (Tenth Amendment) Rules, 2021
62. 14/2022 – CT, dt. 05.07.2022 CGST (First Amendment) Rules, 2022
63. 19/2022 – CT, dt. 28.09.2022 CGST (Second Amendment) Rules, 2022
64. 22/2022 – CT, dt. 15.11.2022 CGST (Third Amendment) Rules, 2022

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S. 165 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 164 - Relevant Rules & Forms

65. 24/2022 – CT, dt. 23.11.2022 CGST (Fourth Amendment) Rules, 2022
66. 26/2022 – CT, dt. 26.12.2022 CGST (Fifth Amendment) Rules, 2022
67. 04/2023 – CT, dt. 31.03.2023 CGST (Amendment) Rules, 2023
68. 38/2023 – CT, dt. 04.08.2023 CGST (Second Amendment) Rules, 2023
69. 45/2023 – CT, dt. 06.09.2023 CGST (Third Amendment) Rules, 2023
70. 51/2023 – CT, dt. 29.09.2023 CGST (Third Amendment) Rules, 2023 in supersession of
Notification No. 45/2023 – CT, dt. 06.09.2023
71. 52/2023 – CT, dt. 26.10.2023 CGST (Fourth Amendment) Rules, 2023
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

165. Power to make regulations.

The Board may, by notification, make regulations consistent with this Act and the rules made
thereunder to carry out the provisions of this Act.
A. Section 165 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 165 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S.

166. Laying of rules, regulations and notifications.

Every rule made by the Government, every regulation made by the Board and every
notification issued by the Government under this Act, shall be laid, as soon as may be after it is
made or issued, before each House of Parliament, while it is in session, for a total period of
thirty days which may be comprised in one session or in two or more successive sessions, and
if, before the expiry of the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule or regulation or in the
notification, as the case may be, or both Houses agree that the rule or regulation or the
notification should not be made, the rule or regulation or notification, as the case may be, shall
thereafter have effect only in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to the validity of
anything previously done under that rule or regulation or notification, as the case may be.
A. Section 166 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 166 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

167. Delegation of powers.

The Commissioner may, by notification, direct that subject to such conditions, if any, as may
be specified in the notification, any power exercisable by any authority or officer under this
Act may be exercisable also by another authority or officer as may be specified in such
notification.
A. Section 167 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 167 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017

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S. 168 Central Goods and Services Tax Act, 2017 as on 01 January 2024

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

168. Power to issue instructions or directions.

(1) The Board may, if it considers it necessary or expedient so to do for the purpose of
uniformity in the implementation of this Act, issue such orders, instructions or
directions to the central tax officers as it may deem fit, and thereupon all such officers
and all other persons employed in the implementation of this Act shall observe and
follow such orders, instructions or directions.
(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5,
clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-
section (1) of section 37, 1[***] sub-section (6) of section 39, 2[3{section 44}, sub-
sections (4) and (5) of section 52,] 4[sub-section (1) of section 143, except the second
proviso thereof], 5[***] clause (l) of sub-section (3) of section 158 and section 167 shall
mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or
Joint Secretary shall exercise the powers specified in the said sections with the approval
of the Board.
A. Section 168 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 168 of the CGST Act, w.e.f.
01.07.2017

1
Omtd. the words, brackets and figures ―sub-section (2) of section 38,‖ w.e.f. 01.10.2022 (vide Notification No.
18/2022-CT, dt. 28.09.2022) by the Finance Act, 2022 (No. 6 of 2022) (s.114) dt. 30.03.2022.
2
Ins. w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act, 2019 (s.111)
dt. 01.08.2019.
3
Subs. w.e.f. 01.01.2022 by the Finance Act, 2021 (No. 13 of 2021) (s.121) dated 28.03.2021, read with Notification
No. 39/2021-CT, dated 21.12.2021, for the words, brackets and figures ―sub-section (1) of section 44‖.
4
Subs. w.e.f. 30.06.2020 by the Finance Act, 2020 (12 of 2020) (s.129) dt. 27.03.2020, read with Notification No.
49/2020-CT, dt. 24.06.2020. Formerly, it read as: ―sub-section (5) of section 66, sub-section (1) of section 143‖.
5
Omtd. the words, brackets and figures ―sub-section (1) of section 151,‖ w.e.f. 01.01.2022 by the Finance Act, 2021
(No. 13 of 2021) (s.121) dated 28.03.2021, read with Notification No. 39/2021-CT, dated 21.12.2021.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 168

A. Section 168 - Relevant Rules & Forms

2. Finance (No. 2) Act, 2019 (23 of Amendment in sec 168(2) w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with N.
No. 01/2020 – CT, dt. 01.01.2020
3. Finance Act, 2020 (Act No. 12 of Amendment in sub-sec (2) of sec 168 w.e.f. 30.06.2020
2020), dt. 27.03.2020 read with N.
No. 49/2020 – CT, dt. 24.06.2020
4. Finance Act, 2021 (Act No. 13 of Amends sub-sec (2) of sec 168 of the CGST Act - w.e.f.
2021), dt. 28.03.2021 read with N. 01.01.2022
No. 39/2021 – CT, dt. 21.12.2021
5. Finance Act, 2022 (No. 6 of 2022), Amendment in sec 168 w.e.f. 01.10.2022 [Sec 114 of the
dt. 30.03.2022 read with N. No. Finance Act, 2022]
18/2022 – CT, dt. 28.09.2022
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular/Date Contents
1. 89/2019 – GST, Clarifying situations of mentioning details of inter-State supplies
dt. 18.02.2019 made to unregistered persons in Table 3.2 of Form GSTR-3B and
Table 7B of Form GSTR-1.
2. 91/2019 – GST, Clarification regarding tax payment made for supply of warehoused
dt. 18.02.2019 goods while being deposited in a customs bonded warehouse for the
period July, 2017 to March, 2018
3. 92/2019 – GST, Clarifying various doubts related to treatment of sales promotion
dt. 07.03.2019 scheme under GST
4. 97/2019 – GST, Clarifying issues regarding exercise of option to pay tax under N.
dt. 05.04.2019 No. 2/2019-CT(R), dt. 07.03.2019
5. 98/2019 – GST, Clarification regarding manner of utilization of input tax credit post
dt. 23.04.2019 insertion of the rule 88A of the CGST Rules
6. 107/2019 – GST, Clarifies various doubts related to supply of Information Technology
dt. 18.07.2019 enabled Services (ITeS services)
7. 122/2019 – GST, Generation and quoting of Document Identification Number (DIN)
dt. 05.11.2019 on any communication issued by the officers of the Central Board of
Indirect Taxes and Customs (CBIC) to tax payers and other
concerned persons

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S. 168 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 168 - Relevant Rules & Forms

8. 123/2019 – GST, Clarifies restrictions in availment of input tax credit in terms of sub-
dt. 11.11.2019 rule (4) of rule 36 of CGST Rules, 2017
9. 128/2019 – GST, Generation and quoting of Document Identification Number (DIN)
dt. 23.12.2019 on any communication issued by the officers of the Central Board of
Indirect Taxes and Customs (CBIC) to tax payers and other
concerned persons
10. All Circulars and clarifications
F. Instructions
NIL
1
[168A. Power of Government to extend time limit in special circumstances
(1) Notwithstanding anything contained in this Act, the Government may, on the
recommendations of the Council, by notification, extend the time limit specified in, or
prescribed or notified under, this Act in respect of actions which cannot be completed or
complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give
retrospective effect to such notification from a date not earlier than the date of
commencement of this Act.
Explanation.- For the purposes of this section, the expression ―force majeure‖ means a case of
war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature
or otherwise affecting the implementation of any of the provisions of this Act.]
A. Section 168A - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. The Taxation and other Inserting sec 168A; w.e.f. 31.03.2020
laws (Relaxation of
Certain Provisions)
Ordinance, 2020
dt. 31.03.2020
2. 35/2020 – CT, Extends due date of compliance which falls during the period from
dt. 03.04.2020 ―20.03.2020 to 29.06.2020‖ till 30.06.2020 and to extend validity of
e-way bills
3. 40/2020 – CT, Extends the validity of e-way bills till 31.05.2020 for those e-way
dt. 05.05.2020 bills which expire during the period from 20.03.2020 to 15.04.2020
and generated till 24.03.2020

1
Ins. w.e.f. 31.03.2020 vide The Taxation and other laws (Relaxation of Certain Provisions) Ordinance, 2020 dt.
31.03.2020.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 168

A. Section 168A - Relevant Rules & Forms

4. 47/2020 – CT, Amends N. No. 40/2020 – CT dated 05.05.2020 in respect of
dt. 09.06.2020 extension of validity of e-way bill generated on or before 24.03.2020
(whose validity has expired on or after 20th day of March 2020) till
the 30th day of June
5. 55/2020 – CT, Extends due date of compliance which falls during the period from
dt. 27.06.2020 ―20.03.2020 to 30.08.2020‖ till 31.08.2020 (Subs. N. No. 35/2020 –
CT, dt. 03.04.2020)
6. 65/2020 – CT, Amends N. No. 35/2020 – CT, dt. 03.04.2020 to extend due date of
dt. 01.09.2020 compliance under Section 171 which falls during the period from
―20.03.2020 to 29.11.2020‖ till 30.11.2020
7. 66/2020 – CT, Gives one time extension for the time limit provided under Section
dt. 21.09.2020 31(7) of the CGST Act 2017 till 31.10.2020.
8. 91/2020 – CT, Extends the due dates for compliances and actions in respect of anti-
dt. 14.12.2020 profiteering measures under GST till 31.03.2021
9. 14/2021 – CT, Extends specified compliances falling between 15.04.2021 to
dt. 01.05.2021 30.05.2021 till 31.05.2021 in exercise of powers under section 168A
of CGST Act
10. 24/2021 – CT, Amends N. No. 14/2021 – CT in order to extend due date of
dt. 01.06.2021 compliances which fall during the period from ―15.04.2021 to
29.06.2021‖ till 30.06.2021
11. 34/2021 – CT, Extends timelines for filing of application for revocation of
dt. 29.08.2021 cancellation of registration to 30.09.2021, where due date for filing
such application falls between 01.03.2020 to 31.08.2021, in cases
where registration has been canceled under clause (b) or clause (c)
of section 29(2) of the CGST Act
12. 13/2022 – CT, Extends dates of specified compliances in exercise of powers under
dt. 05.07.2022 section 168A of CGST Act for adjudication of cases for the years
2017-18, 2018-19 and 2019-20
13. 09/2023 – CT, Extension of limitation under section 168A of CGST Act [Issue of
dt. 31.03.2023 SCN and adjudication]
14. 56/2023 – CT, Extends dates of specified compliances in exercise of powers under
dt. 28.12.2023 section 168A of CGST Act for adjudication of cases for the years
2018-19 and 2019-20
C. Rule related Notifications
NIL
D. Orders
NIL

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S. 169 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 168A - Relevant Rules & Forms

E. Circulars
S.No. Circular/Date Contents
1. 136/2020 – GST, Clarification in respect of various measures announced by the
dt. 03.04.2020 Government for providing relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19)
2. 157/13/2021 – GST, Clarification regarding extension of limitation under GST Law in
dt. 20.07.2021 terms of Hon‘ble Supreme Court‘s Order dated 27.04.2021
F. Instructions
NIL

169. Service of notice in certain circumstances.

(1) Any decision, order, summons, notice or other communication under this Act or the
rules made thereunder shall be served by any one of the following methods, namely:—
(a) by giving or tendering it directly or by a messenger including a courier to the
addressee or the taxable person or to his manager or authorised representative or
an advocate or a tax practitioner holding authority to appear in the proceedings
on behalf of the taxable person or to a person regularly employed by him in
connection with the business, or to any adult member of family residing with the
taxable person; or
(b) by registered post or speed post or courier with acknowledgement due, to the
person for whom it is intended or his authorised representative, if any, at his last
known place of business or residence; or
(c) by sending a communication to his e-mail address provided at the time of
registration or as amended from time to time; or
(d) by making it available on the common portal; or
(e) by publication in a newspaper circulating in the locality in which the taxable
person or the person to whom it is issued is last known to have resided, carried on
business or personally worked for gain; or
(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous
place at his last known place of business or residence and if such mode is not
practicable for any reason, then by affixing a copy thereof on the notice board of
the office of the concerned officer or authority who or which passed such
decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have
been served on the date on which it is tendered or published or a copy thereof is affixed
in the manner provided in sub-section (1).

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 170

(3) When such decision, order, summons, notice or any communication is sent by
registered post or speed post, it shall be deemed to have been received by the
addressee at the expiry of the period normally taken by such post in transit unless the
contrary is proved.
A. Section 169 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 169 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
1. O No. 5/2019-GST, Extends the time limit for filing an application for revocation of
dt. 23.04.2019 cancellation of registration for specified taxpayers.
E. Circulars
NIL
F. Instructions
NIL

170. Rounding off of tax, etc.

The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund
or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee
and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if
such part is fifty paise or more, it shall be increased to one rupee and if such part is less than
fifty paise it shall be ignored.
A. Section 170 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 170 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL

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S. 171 Central Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

171. Anti-profiteering measure.

(1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax
credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification,
constitute an Authority, or empower an existing Authority constituted under any law for
the time being in force, to examine whether input tax credits availed by any registered
person or the reduction in the tax rate have actually resulted in a commensurate
reduction in the price of the goods or services or both supplied by him.
(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge
such functions as may be prescribed.
1
[(3A) Where the Authority referred to in sub-section (2) after holding examination as required
under the said sub-section comes to the conclusion that any registered person has
profiteered under sub-section (1), such person shall be liable to pay penalty equivalent
to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within
thirty days of the date of passing of the order by the Authority.
Explanation.— For the purposes of this section, the expression ―profiteered‖ shall mean
the amount determined on account of not passing the benefit of reduction in rate of tax
on supply of goods or services or both or the benefit of input tax credit to the recipient
by way of commensurate reduction in the price of the goods or services or both.]
A. Section 171 - Relevant Rules & Forms
Rule 122 Constitution of the Authority [Omitted w.e.f. 01.12.2022] Nil
Rule 123 Constitution of the Standing Committee and Screening Committees Nil
Rule 124 Appointment, salary, allowances and other terms and conditions of service of Nil
the Chairman and Members of the Authority [Omitted w.e.f. 01.12.2022]
Rule 125 Secretary to the Authority [Omitted w.e.f. 01.12.2022] Nil
Rule 126 Power to determine the methodology and procedure Nil

1
Ins. sub-sec (3A) w.e.f. 01.01.2020 (vide Notification No. 01/2020-CT, dt. 01.01.2020) by the Finance (No. 2) Act,
2019 (s.112) dt. 01.08.2019.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 171

A. Section 171 - Relevant Rules & Forms

Rule 127 Functions of the Authority Nil
Rule 128 Examination of application by the Standing Committee and Screening Nil
Committee
Rule 129 Initiation and conduct of proceedings Nil
Rule 130 Confidentiality of information Nil
Rule 131 Cooperation with other agencies or statutory authorities Nil
Rule 132 Power to summon persons to give evidence and produce documents Nil
Rule 133 Order of the Authority Nil
Rule 134 Decision to be taken by the majority [Omitted w.e.f. 01.12.2022] Nil
Rule 135 Compliance by the registered person Nil
Rule 136 Monitoring of the order Nil
Rule 137 Tenure of Authority [Omitted w.e.f. 01.12.2022] Nil
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 171 of the CGST Act, w.e.f.
01.07.2017
2. Finance (No. 2) Act, 2019 (23 of Inserting sub-sec (3A) to sec 171 w.e.f. 01.01.2020
2019), dt. 01.08.2019 read with
N. No. 01/2020 – CT,
dt. 01.01.2020
3. 65/2020 – CT, dt. 01.09.2020 Amends N. No. 35/2020-CT, dt. 03.04.2020 to extend due
date of compliance under Section 171 which falls during
the period from ―20.03.2020 to 29.11.2020‖ till 30.11.2020
4. 91/2020 – CT, dt. 14.12.2020 Extends the due dates for compliances and actions in
respect of anti-profiteering measures under GST till
31.03.2021
5. 23/2022 – CT, dt. 23.11.2022 Empowers the Competition Commission of India to handle
anti-profiteering cases under CGST Act, 2017 with effect
from 01.12.2022
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rules 122 to 137
dt. 28.06.2017
2. 34/2017 – CT, CGST (Seventh Amendment) Rules, 2017 – Amending Rules 124 and 127
dt. 15.09.2017

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S. 172 Central Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 171 - Relevant Rules & Forms

3. 55/2017 – CT, CGST (Twelfth Amendment) Rules, 2017 – Amending Rule 124
dt. 15.11.2017
4. 14/2018 – CT, CGST (Third Amendment) Rules, 2018 – Amending Rules 124, 125, 127,
dt. 23.03.2018 129, 133, 134, 137
5. 26/2018 – CT, CGST (Fifth Amendment) Rules, 2018 – Amending Rule 133(3)
dt. 13.06.2018
6. 29/2018 – CT, CGST (Seventh Amendment) Rules, 2018 – Amending Rules 125,129,
dt. 06.07.2018 130 to 133
7. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Amending Rules 128, 129,
dt. 28.06.2019 132, 133
8. 33/2019 – CT, CGST (Fifth Amendment) Rules, 2019 – Amending Rule 137
dt. 18.07.2019
9. 37/2021 – CT, CGST (Ninth Amendment) Rules, 2021 – Amending Rule 137
dt. 01.12.2021
10. 24/2022 – CT, CGST (Fourth Amendment) Rules, 2022
dt. 23.11.2022 – Omitted Rules 122, 124, 125, 134 & 137 w.e.f. 01.12.2022
– Amending Rule 127 w.e.f. 01.12.2022
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

172. Removal of difficulties.

(1) If any difficulty arises in giving effect to any provisions of this Act, the Government
may, on the recommendations of the Council, by a general or a special order published
in the Official Gazette, make such provisions not inconsistent with the provisions of this
Act or the rules or regulations made thereunder, as may be necessary or expedient for
the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of 1[five years]
from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made,
before each House of Parliament.

1
Subs. w.e.f. 30.06.2020 by the Finance Act, 2020 (12 of 2020) (s.130) dt. 27.03.2020, read with Notification No.
49/2020-CT, dt 24.06.2020, for the words ―three years‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 173

A. Section 172 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, dt. 28.06.2017 Brings into force sec 172 of the CGST Act, w.e.f.
01.07.2017
2. Finance Act, 2020 (Act No. 12 of Amendment in sub-sec (1) of sec 172 w.e.f. 30.06.2020
2020), dt. 27.03.2020 read with N.
No. 49/2020 – CT, dt. 24.06.2020
C. Rule related Notifications
NIL
D. Orders
All Removal of Difficulty Orders
E. Circulars
NIL
F. Instructions
NIL

173. Amendment of Act 32 of 1994.

Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
A. Section 173 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 173 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 174 Central Goods and Services Tax Act, 2017 as on 01 January 2024

174. Repeal and saving.

(1) Save as otherwise provided in this Act, on and from the date of commencement of this
Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in
entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal
and Toilet Preparations (Excise Duties) Act, 1955, (16 of 1955) the Additional Duties of
Excise (Goods of Special Importance) Act, 1957, (58 of 1957) the Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978, (40 of 1978) and the Central Excise
Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby
repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994)
(hereafter referred to as ―such amendment‖ or ―amended Act‖, as the case may be) to
the extent mentioned in the sub-section (1) or section 173 shall not—
(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or
anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred
under the amended Act or repealed Acts or orders under such repealed or
amended Acts:
Provided that any tax exemption granted as an incentive against investment
through a notification shall not continue as privilege if the said notification is
rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become
due or any forfeiture or punishment incurred or inflicted in respect of any offence
or violation committed against the provisions of the amended Act or repealed
Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit),
assessment proceedings, adjudication and any other legal proceedings or recovery
of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine,
interest, right, privilege, obligation, liability, forfeiture or punishment, as
aforesaid, and any such investigation, inquiry, verification (including scrutiny
and audit), assessment proceedings, adjudication and other legal proceedings or
recovery of arrears or remedy may be instituted, continued or enforced, and any
such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied
or imposed as if these Acts had not been so amended or repealed;
(f) affect any proceedings including that relating to an appeal, review or reference,
instituted before on, or after the appointed day under the said amended Act or
repealed Acts and such proceedings shall be continued under the said amended
Act or repealed Acts as if this Act had not come into force and the said Acts had
not been amended or repealed.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 174

(3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be
held to prejudice or affect the general application of section 6 of the General Clauses
Act, 1897 (10 of 1897) with regard to the effect of repeal.
A. Section 174 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification/Date Contents
1. 09/2017 – CT, Brings into force sec 174 of the CGST Act, w.e.f. 01.07.2017
dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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S. 174 Central Goods and Services Tax Act, 2017 as on 01 January 2024

SCHEDULE I
[See Section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT
CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed
on such assets.
2. Supply of goods or services or both between related persons or between distinct persons
as specified in section 25, when made in the course or furtherance of business:
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an
employer to an employee shall not be treated as supply of goods or services or both.
3. Supply of goods—
(a) by a principal to his agent where the agent undertakes to supply such goods on
behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on
behalf of the principal.
4. Import of services by a 1[person] from a related person or from any of his other
establishments outside India, in the course or furtherance of business.

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the words ―taxable person‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 174

SCHEDULE II
[See Section 7]

ACTIVITIES 1[OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR

SUPPLY OF SERVICES
1. Transfer
(a) any transfer of the title in goods is a supply of goods;
(b) any transfer of right in goods or of undivided share in goods without the transfer
of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in
goods shall pass at a future date upon payment of full consideration as agreed, is
a supply of goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to occupy land is a supply of services;
(b) any lease or letting out of the building including a commercial, industrial or
residential complex for business or commerce, either wholly or partly, is a supply
of services.
3. Treatment or process
Any treatment or process which is applied to another person‘s goods is a supply of
services.
4. Transfer of business assets
(a) where goods forming part of the assets of a business are transferred or disposed
of by or under the directions of the person carrying on the business so as no
longer to form part of those assets, 2[***] such transfer or disposal is a supply of
goods by the person;
(b) where, by or under the direction of a person carrying on a business, goods held or
used for the purposes of the business are put to any private use or are used, or
made available to any person for use, for any purpose other than a purpose of the
business, 3[***] the usage or making available of such goods is a supply of
services;
(c) where any person ceases to be a taxable person, any goods forming part of the
assets of any business carried on by him shall be deemed to be supplied by him in
the course or furtherance of his business immediately before he ceases to be a
taxable person, unless—
(i) the business is transferred as a going concern to another person; or
1
Ins. w.e.f. 01.07.2017, retrospectively, by CGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018, read with Notification No. 2/2019-CT, dt. 29.01.2019.
2
Omtd. the words ―whether or not for a consideration,‖ w.e.f. 01.07.2017, by the Finance Act, 2020 (12 of 2020)
(s.131) dt. 27.03.2020, vide Notification No. 92/2020-CT, dt. 22.12.2020.
3
Omtd. the words ―whether or not for a consideration,‖ w.e.f. 01.07.2017, by the Finance Act, 2020 (12 of 2020)
(s.131) dt. 27.03.2020, vide Notification No. 92/2020-CT, dt. 22.12.2020.

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S. 174 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(ii) the business is carried on by a personal representative who is deemed to be

a taxable person.
5. Supply of services
The following shall be treated as supply of services, namely:—
(a) renting of immovable property;
1
(b) construction of a complex, building, civil structure or a part thereof, including a
complex or building intended for sale to a buyer, wholly or partly, except where
the entire consideration has been received after issuance of completion certificate,
where required, by the competent authority or after its first occupation,
whichever is earlier.
Explanation.—For the purposes of this clause—
(1) the expression ―competent authority‖ means the Government or any
authority authorised to issue completion certificate under any law for the
time being in force and in case of non-requirement of such certificate from
such authority, from any of the following, namely:—
(i) an architect registered with the Council of Architecture constituted
under the Architects Act, 1972; (20 of 1972) or
(ii) a chartered engineer registered with the Institution of Engineers
(India); or
(iii) a licensed surveyor of the respective local body of the city or town
or village or development or planning authority;
(2) the expression ―construction‖ includes additions, alterations, replacements
or remodelling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property
right;
(d) development, design, programming, customisation, adaptation, upgradation,
enhancement, implementation of information technology software;
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a
situation, or to do an act; and
(f) transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration.
6. Composite supply
The following composite supplies shall be treated as a supply of services, namely:—
(a) works contract as defined in clause (119) of section 2; and

1
The CGST (Fourth Removal of Difficulties) Order, 2019 has clarified that w.e.f. 1 April 2019 dt. 29 March 2019, the
amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be
determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof,
which is taxable and the area which is exempt.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 174

(b) supply, by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or any drink (other
than alcoholic liquor for human consumption), where such supply or service is
for cash, deferred payment or other valuable consideration.
1
[7. ***]

1
Omtd. w.e.f. 01.07.2017, retrospectively, by the Finance Act, 2021 (No. 13 of 2021) (s.122) dated 28.03.2021 read
with Notification No. 39/2021-CT, dated 21.12.2021. Formerly it read as:
―7. Supply of Goods
The following shall be treated as supply of goods, namely:—
Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred
payment or other valuable consideration.‖ .

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S. 174 Central Goods and Services Tax Act, 2017 as on 01 January 2024

SCHEDULE III
[See Section 7]

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A

SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

1. Services by an employee to the employer in the course of or in relation to his

employment.
2. Services by any court or Tribunal established under any law for the time being in force.
3. (a) the functions performed by the Members of Parliament, Members of State
Legislature, Members of Panchayats, Members of Municipalities and Members
of other local authorities;
(b) the duties performed by any person who holds any post in pursuance of the
provisions of the Constitution in that capacity; or
(c) the duties performed by any person as a Chairperson or a Member or a Director
in a body established by the Central Government or a State Government or local
authority and who is not deemed as an employee before the commencement of
this clause.
4. Services of funeral, burial, crematorium or mortuary including transportation of the
deceased.
5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
6. Actionable claims, other than 1[specified actionable claims].
2
[7. Supply of goods from a place in the non-taxable territory to another place in the non-
taxable territory without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home
consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of
documents of title to the goods, after the goods have been dispatched from the
port of origin located outside India but before clearance for home
consumption.]

1
Subs. w.e.f. 01.10.2023 (vide Notification No. 48/2023-CT, dt. 29.09.2023) by CGST (Amendment) Act, 2023 (30 of
2023), vide Ministry of Law and Justice notification dt. 18.08.2023, for the words ―lottery, betting and gambling‖.
2
Ins. w.e.f. 01.02.2019* (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
*However, effective date of Para 7 and 8 has been subs. as ―01.07.2017, retrospectively‖ (vide Notification No.
28/2023-CT, dt. 31.07.2023 w.e.f. 01.10.2023) by the Finance Act, 2023 (8 of 2023) (s.159) enacted on 31.03.2023.
Further enacted that ―No refund shall be made of all the tax which has been collected, but which would not have been
so collected, had sub-section (1) been in force at all material times.‖

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 174

1
[Explanation1]—For the purposes of paragraph 2, the term ―court‖ includes District Court,
High Court and Supreme Court.
2
[Explanation 2––For the purposes of paragraph 8, the expression ―warehoused goods‖ shall
have the same meaning as assigned to it in the Customs Act, 1962 (52 of 1962).]
Sch. I, II & III - Relevant Rules & Forms
NIL
B. Schedules related Notifications
S.No. Notification/Date Contents
1. CGST (Amendment) Act, 2018 (31 of Amendment in Schedule I to III, w.e.f. 01.02.2019
2018), dt. 29.08.2018 read with N. No.
02/2019 – CT, dt. 29.01.2019
2. Finance Act, 2020 (Act No. 12 of Amendment in Para 4 of Schedule II, restrospectively,
2020), dt. 27.03.2020 read with N. No. w.e.f. 01.07.2017
92/2020 – CT, dt. 22.12.2020
3. Finance Act, 2021 (Act No. 13 of Omitted in Para 7 of Schedule II, restrospectively,
2021), dt. 28.03.2021 read with N. No. w.e.f. 01.07.2017
39/2021 – CT, dt. 21.12.2021
4. Finance Act, 2023 (8 of 2023), dt. Amendment in Para 7 and 8 of Schedule III w.e.f.
31.03.2023 read with N. No.28/2023 – 01.07.2017 [Sec 159 of the Finance Act, 2023]
CT, dt. 31.07.2023
5. CGST (Amendment) Act, 2023, dt. Amendment in Para 6 of Schedule III w.e.f.
18.08.2023 (30 of 2023) read with N. 01.10.2023
No. 48/2023 – CT, dt. 29.09.2023
C. Rule related Notifications
NIL
D. Orders
S.No. ROD/Order/Date Contents
1. ROD-4/2019 – GST, To remove difficulty in case of supply of services covered by clause (b)
dt. 29.03.2019 of paragraph 5 of Schedule II of the CGST Act - ITC to real estate
sector

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018, for the word ―Explanation‖.
2
Ins. w.e.f. 01.02.2019* (vide Notification No. 2/2019-CT, dt. 29.01.2019) by CGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.
*However, effective date of Expln. 2 has been subs. as ―01.07.2017, retrospectively‖ (vide Notification No. 28/2023-
CT, dt. 31.07.2023 w.e.f. 01.10.2023) by the Finance Act, 2023 (8 of 2023) (s.159) enacted on 31.03.2023.
Further enacted that ―No refund shall be made of all the tax which has been collected, but which would not have been
so collected, had sub-section (1) been in force at all material times.‖

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S. 174 Central Goods and Services Tax Act, 2017 as on 01 January 2024

Sch. I, II & III - Relevant Rules & Forms

E. Circulars
1. 172/04/2022-GST, Clarification on various issue pertaining to GST
dt. 06.07.2022
2. 178/10/2022-GST, GST applicability on liquidated damages, compensation and penalty
dt. 03.08.2022 arising out of breach of contract or other provisions of law
F. Instructions
NIL

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. ―109

Appendix – 1
Sections 109 and 110 up to 31.07.2023
[Subs. by the Finance Act, 2023 (8 of 2023) (s.149 and 150) enacted on 31.03.2023 read with
Notification No. 28/2023-CT, dt. 31.07.2023 w.e.f. 01.08.2023]
“109. Constitution of appellate tribunal and benches thereof.
(1) The Government shall, on the recommendations of the Council, by notification,
constitute with effect from such date as may be specified therein, an Appellate Tribunal
known as the Goods and Services Tax Appellate Tribunal for hearing appeals against
the orders passed by the Appellate Authority or the Revisional Authority.
(2) The powers of the Appellate Tribunal shall be exercisable by the National Bench and
Benches thereof (hereinafter in this Chapter referred to as ―Regional Benches‖), State
Bench and Benches thereof (hereafter in this Chapter referred to as ―Area Benches‖).
(3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which
shall be presided over by the President and shall consist of one Technical Member
(Centre) and one Technical Member (State).
(4) The Government shall, on the recommendations of the Council, by notification,
constitute such number of Regional Benches as may be required and such Regional
Benches shall consist of a Judicial Member, one Technical Member (Centre) and one
Technical Member (State).
(5) The National Bench or Regional Benches of the Appellate Tribunal shall have
jurisdiction to hear appeals against the orders passed by the Appellate Authority or the
Revisional Authority in the cases where one of the issues involved relates to the place of
supply.
(6) The Government shall, by notification, specify for each State or Union territory 1[***], a
Bench of the Appellate Tribunal (hereafter in this Chapter, referred to as ―State Bench‖)
for exercising the powers of the Appellate Tribunal within the concerned State or Union
territory:
2
[***]
3
[Provided further that] the Government shall, on receipt of a request from any State
Government, constitute such number of Area Benches in that State, as may be
recommended by the Council:

1
Omtd. w.e.f. 30.06.2020 the words ―except for the State of Jammu and Kashmir‖ by the Finance Act, 2020 (12 of
2020) (s.125) dt. 27.03.2020, read with Notification No. 49/2020-CT, dt 24.06.2020. Earlier these words were
inserted w.e.f. 08.07.2017 by CGST (Extension to Jammu and Kashmir) Act, 2017, vide Ministry of Law and Justice
Notification dt. 24.08.2017.
2
Omtd. w.e.f. 30.06.2020 by the Finance Act, 2020 (12 of 2020) (s.125) dt. 27.03.2020, read with Notification No.
49/2020-CT, dt. 24.06.2020. Formerly, it read as: ―Provided that for the State of Jammu and Kashmir, the State
Bench of the Goods and Services Tax Appellate Tribunal constituted under this Act shall be the State Appellate
Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017:‖.
3
Subs. w.e.f. 08.07.2017 by CGST (Extension to Jammu and Kashmir) Act, 2017, vide Ministry of Law and Justice
Notification dt. 24.08.2017, for the words ―Provided that‖.

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S. ―109 Central Goods and Services Tax Act, 2017 as on 01 January 2024

1
[Provided also that] the Government may, on receipt of a request from any State, or on
its own motion for a Union territory, notify the Appellate Tribunal in a State to act as
the Appellate Tribunal for any other State or Union territory, as may be recommended
by the Council, subject to such terms and conditions as may be prescribed.
(7) The State Bench or Area Benches shall have jurisdiction to hear appeals against the
orders passed by the Appellate Authority or the Revisional Authority in the cases
involving matters other than those referred to in sub-section (5).
(8) The President and the State President shall, by general or special order, distribute the
business or transfer cases among Regional Benches or, as the case may be, Area
Benches in a State.
(9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial
Member, one Technical Member (Centre) and one Technical Member (State) and the
State Government may designate the senior most Judicial Member in a State as the State
President.
(10) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may,
with the approval of the President or, as the case may be, the State President, be heard
by a Bench of two Members:
Provided that any appeal where the tax or input tax credit involved or the difference in
tax or input tax credit involved or the amount of fine, fee or penalty determined in any
order appealed against, does not exceed five lakh rupees and which does not involve any
question of law may, with the approval of the President and subject to such conditions
as may be prescribed on the recommendations of the Council, be heard by a bench
consisting of a single member.
(11) If the Members of the National Bench, Regional Benches, State Bench or Area Benches
differ in opinion on any point or points, it shall be decided according to the opinion of the
majority, if there is a majority, but if the Members are equally divided, they shall state the
point or points on which they differ, and the case shall be referred by the President or as
the case may be, State President for hearing on such point or points to one or more of the
other Members of the National Bench, Regional Benches, State Bench or Area Benches
and such point or points shall be decided according to the opinion of the majority of
Members who have heard the case, including those who first heard it.
(12) The Government, in consultation with the President may, for the administrative
convenience, transfer—
(a) any Judicial Member or a Member Technical (State) from one Bench to another
Bench, whether National or Regional; or
(b) any Member Technical (Centre) from one Bench to another Bench, whether
National, Regional, State or Area.

1
Subs. w.e.f. 08.07.2017 by CGST (Extension to Jammu and Kashmir) Act, 2017, vide Ministry of Law and Justice
Notification dt. 24.08.2017, for the words ―Provided further that‖.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 110

(13) The State Government, in consultation with the State President may, for the
administrative convenience, transfer a Judicial Member or a Member Technical (State)
from one Bench to another Bench within the State.
(14) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid
merely on the ground of the existence of any vacancy or defect in the constitution of the
Appellate Tribunal.
110. President and Members of Appellate Tribunal, their qualification, appointment,
conditions of service, etc.
(1) A person shall not be qualified for appointment as—
(a) the President, unless he has been a Judge of the Supreme Court or is or has been
the Chief Justice of a High Court, or is or has been a Judge of a High Court for a
period not less than five years;
(b) a Judicial Member, unless he—
(i) has been a Judge of the High Court; or
(ii) is or has been a District Judge qualified to be appointed as a Judge of a
High Court; or
(iii) is or has been a Member of Indian Legal Service and has held a post not
less than Additional Secretary for three years;
(c) a Technical Member (Centre) unless he is or has been a member of Indian
Revenue (Customs and Central Excise) Service, Group A, and has completed at
least fifteen years of service in Group A;
(d) a Technical Member (State) unless he is or has been an officer of the State
Government not below the rank of Additional Commissioner of Value Added
Tax or the State goods and services tax or such rank as may be notified by the
concerned State Government on the recommendations of the Council with at least
three years of experience in the administration of an existing law or the State
Goods and Services Tax Act or in the field of finance and taxation.
(2) The President and the Judicial Members of the National Bench and the Regional
Benches shall be appointed by the Government after consultation with the Chief Justice
of India or his nominee:
Provided that in the event of the occurrence of any vacancy in the office of the President
by reason of his death, resignation or otherwise, the senior most Member of the National
Bench shall act as the President until the date on which a new President, appointed in
accordance with the provisions of this Act to fill such vacancy, enters upon his office:
Provided further that where the President is unable to discharge his functions owing to
absence, illness or any other cause, the senior most Member of the National Bench shall
discharge the functions of the President until the date on which the President resumes
his duties.

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S. 110 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(3) The Technical Member (Centre) and Technical Member (State) of the National Bench
and Regional Benches shall be appointed by the Government on the recommendations
of a Selection Committee consisting of such persons and in such manner as may be
prescribed.
(4) The Judicial Member of the State Bench or Area Benches shall be appointed by the
State Government after consultation with the Chief Justice of the High Court of the
State or his nominee.
(5) The Technical Member (Centre) of the State Bench or Area Benches shall be appointed
by the Central Government and Technical Member (State) of the State Bench or Area
Benches shall be appointed by the State Government in such manner as may be
prescribed.
(6) No appointment of the Members of the Appellate Tribunal shall be invalid merely by
the reason of any vacancy or defect in the constitution of the Selection Committee.
(7) Before appointing any person as the President or Members of the Appellate Tribunal,
the Central Government or, as the case may be, the State Government, shall satisfy itself
that such person does not have any financial or other interests which are likely to
prejudicially affect his functions as such President or Member.
(8) The salary, allowances and other terms and conditions of service of the President, State
President and the Members of the Appellate Tribunal shall be such as may be
prescribed:
Provided that neither salary and allowances nor other terms and conditions of service of
the President, State President or Members of the Appellate Tribunal shall be varied to
their disadvantage after their appointment.
(9) The President of the Appellate Tribunal shall hold office for a term of three years from
the date on which he enters upon his office, or until he attains the age of seventy years,
whichever is earlier and shall be eligible for reappointment.
(10) The Judicial Member of the Appellate Tribunal and the State President shall hold office
for a term of three years from the date on which he enters upon his office, or until he
attains the age of sixty-five years, whichever is earlier and shall be eligible for
reappointment.
(11) The Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal
shall hold office for a term of five years from the date on which he enters upon his
office, or until he attains the age of sixty-five years, whichever is earlier and shall be
eligible for reappointment.
(12) The President, State President or any Member may, by notice in writing under his hand
addressed to the Central Government or, as the case may be, the State Government
resign from his office:
Provided that the President, State President or Member shall continue to hold office
until the expiry of three months from the date of receipt of such notice by the Central
Government, or, as the case may be, the State Government or until a person duly
appointed as his successor enters upon his office or until the expiry of his term of office,
whichever is the earliest.

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 CGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 110

(13) The Central Government may, after consultation with the Chief Justice of India, in case
of the President, Judicial Members and Technical Members of the National Bench,
Regional Benches or Technical Members (Centre) of the State Bench or Area Benches,
and the State Government may, after consultation with the Chief Justice of High Court,
in case of the State President, Judicial Members, Technical Members (State) of the State
Bench or Area Benches, may remove from the office such President or Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the opinion of such Government
involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such President, State
President or Member; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his
functions as such President, State President or Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the
public interest:
Provided that the President, State President or the Member shall not be removed on any
of the grounds specified in clauses (d) and (e), unless he has been informed of the
charges against him and has been given an opportunity of being heard.
(14) Without prejudice to the provisions of sub-section (13),––
(a) the President or a Judicial and Technical Member of the National Bench or
Regional Benches, Technical Member (Centre) of the State Bench or Area
Benches shall not be removed from their office except by an order made by the
Central Government on the ground of proved misbehaviour or incapacity after an
inquiry made by a Judge of the Supreme Court nominated by the Chief Justice of
India on a reference made to him by the Central Government and of which the
President or the said Member had been given an opportunity of being heard;
(b) the Judicial Member or Technical Member (State) of the State Bench or Area
Benches shall not be removed from their office except by an order made by the
State Government on the ground of proved misbehaviour or incapacity after an
inquiry made by a Judge of the concerned High Court nominated by the Chief
Justice of the concerned High Court on a reference made to him by the State
Government and of which the said Member had been given an opportunity of
being heard.
(15) The Central Government, with the concurrence of the Chief Justice of India, may
suspend from office, the President or a Judicial or Technical Members of the National
Bench or the Regional Benches or the Technical Member (Centre) of the State Bench or
Area Benches in respect of whom a reference has been made to the Judge of the
Supreme Court under sub-section (14).
(16) The State Government, with the concurrence of the Chief Justice of the High Court, may
suspend from office, a Judicial Member or Technical Member (State) of the State Bench
or Area Benches in respect of whom a reference has been made to the Judge of the High
Court under sub-section (14).

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S. 110 Central Goods and Services Tax Act, 2017 as on 01 January 2024

(17) Subject to the provisions of article 220 of the Constitution, the President, State President
or other Members, on ceasing to hold their office, shall not be eligible to appear, act or
plead before the National Bench and the Regional Benches or the State Bench and the
Area Benches thereof where he was the President or, as the case may be, a Member.‖

(387)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
 INDEX
CENTRAL GOODS AND SERVICES TAX
RULES, 2017

[Other than omitted Rules]

Chapter I Preliminary
1. Short title and Commencement
2. Definitions
Chapter II Composition Levy
3. Intimation for composition levy
4. Effective date for composition levy
5. Conditions and restrictions for composition levy
6. Validity of composition levy
7. Rate of tax of the composition levy
Chapter III Registration
8. Application for registration
9. Verification of the application and approval
10. Issue of registration certificate
10A. Furnishing of Bank Account Details
10B. Aadhaar authentication for registered person
11. Separate registration for multiple places of business within a State or a
Union territory
12. Grant of registration to persons required to deduct tax at source or to collect
tax at source
13. Grant of registration to non-resident taxable person
14. Grant of registration to a person supplying online information and database
access or retrieval services from a place outside India to a non-taxable online
recipient or to a person supplying online money gaming from a place outside
India to a person in India
15. Extension in period of operation by casual taxable person and non-resident
taxable person
16. Suo moto registration
17. Assignment of Unique Identity Number to certain special entities
18. Display of registration certificate and Goods and Services Tax Identification
Number on the name board
19. Amendment of registration
 20. Application for cancellation of registration
21. Registration to be cancelled in certain cases
21A. Suspension of registration
22. Cancellation of registration
23. Revocation of cancellation of registration
24. Migration of persons registered under the existing law
25. Physical verification of business premises in certain cases.
26. Method of authentication
Chapter IV Determination of Value of Supply
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
31A. Value of supply in case of lottery, betting, gambling and horse racing
31B Value of supply in case of online gaming including online money gaming
31C Value of supply of actionable claims in case of casino
32. Determination of value in respect of certain supplies
32A. Value of supply in cases where Kerala Flood Cess is applicable
33. Value of supply of services in case of pure agent
34. Rate of exchange of currency, other than Indian rupees, for
determination of value
35. Value of supply inclusive of integrated tax, central tax, State tax,
Union territory tax
Chapter V Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit
37. Reversal of input tax credit in the case of non-payment of consideration
37A. Reversal of input tax credit in the case of non-payment of tax by the supplier
and re-availment thereof
38. Claim of credit by a banking company or a financial institution
39. Procedure for distribution of input tax credit by Input Service Distributor
40. Manner of claiming credit in special circumstances
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of
a business
41A. Transfer of credit on obtaining separate registration for multiple places
of business within a State or Union territory
 42. Manner of determination of input tax credit in respect of inputs or input
services and reversal thereof
43. Manner of determination of input tax credit in respect of capital goods and
reversal thereof in certain cases
44. Manner of reversal of credit under special circumstances
44A. Manner of reversal of credit of Additional duty of Customs in respect of
Gold dore bar
45. Conditions and restrictions in respect of inputs and capital goods sent to the
job worker
Chapter VI Tax Invoice, Credit and Debit Notes
46. Tax invoice
46A. Invoice-cum-bill of supply
47. Time limit for issuing tax invoice
48. Manner of issuing invoice
49. Bill of supply
50. Receipt voucher
51. Refund voucher
52. Payment voucher
53. Revised tax invoice and credit or debit notes
54. Tax invoice in special cases
55. Transportation of goods without issue of invoice
55A. Tax Invoice or bill of supply to accompany transport of goods
Chapter VII Accounts and Records
56. Maintenance of accounts by registered persons
57. Generation and maintenance of electronic records
58. Records to be maintained by owner or operator of godown or warehouse and
transporters
Chapter VIII Returns
59. Form and manner of furnishing details of outward supplies
60. Form and manner of ascertaining details of inward supplies
61. Form and manner of furnishing of return
61A. Manner of opting for furnishing quarterly return
62. Form and manner of submission of statement and return
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 data base access or retrieval services and by persons supplying
online money gaming from a place outside India to a person in India.
 65. Form and manner of submission of return by an Input Service
Distributor
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
67A. Manner of furnishing of return or details of outward supplies by
short messaging service facility
68. Notice to non-filers of returns
78. Matching of details furnished by the e-Commerce operator with the
details furnished by the supplier
80. Annual return
81. Final return
82. Details of inward supplies of persons having Unique Identity Number
83. Provisions relating to a goods and services tax practitioner
83A. Examination of Goods and Services Tax Practitioners
83B. Surrender of enrolment of goods and services tax practitioner
84. Conditions for purposes of appearance
Chapter IX Payment of Tax
85. Electronic Liability Register
86. Electronic Credit Ledger
86A. Conditions of use of amount available in electronic credit ledger
86B. Restrictions on use of amount available in electronic credit ledger
87. Electronic Cash Ledger
88. Identification number for each transaction
88A. Order of utilization of input tax credit
88B. Manner of calculating interest on delayed payment of tax
88C. Manner of dealing with difference in liability reported in statement of
outward supplies and that reported in return
Chapter X Refund
89. Application for refund of tax, interest, penalty, fees or any other amount
90. Acknowledgement
91. Grant of provisional refund
92. Order sanctioning refund
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 exported
out of India
 96A. Export of goods or services under bond or Letter of Undertaking
96B. Recovery of refund of unutilised input tax credit or integrated tax paid on
export of goods where export proceeds not realised
97. Consumer Welfare Fund
97A. Manual filing and processing
Chapter XI Assessment and Audit
98. Provisional Assessment
99. Scrutiny of returns
100. Assessment in certain cases
101. Audit
102. Special Audit
Chapter XII Advance Ruling
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
107A. Manual filing and processing
Chapter XIII Appeals and Revision
108. Appeal to the Appellate Authority
109. Application to the Appellate Authority
109A. Appointment of Appellate Authority
109B. Notice to person and order of revisional authority in case of revision
109C. Withdrawal of Appeal
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
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
Chapter XIV Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods
held in stock on the appointed day
 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
120. Details of goods sent on approval basis
120A. Revision of declaration in Form GST TRAN-1
121. Recovery of credit wrongly availed
Chapter XV Anti-Profiteering
123. Constitution of the Standing Committee and Screening Committees
126. Power to determine the methodology and procedure
127. Functions of the Authority
128. Examination of application by the Standing Committee and
Screening Committee
129. Initiation and conduct of proceedings
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
135. Compliance by the registered person
136. Monitoring of the order
Chapter XVI E-Way Rules
138. Information to be furnished prior to commencement of movement of
goods and generation of e-way bill
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
138E. Restriction on furnishing of information in PART A of
Form GST EWB-01
138F. Information to be furnished in case of intra-State movement of gold, precious
stones, etc. and generation of e-way bills thereof
Chapter XVII Inspection, Search and Seizure
139. Inspection, search and seizure
140. Bond and security for release of seized goods
141. Procedure in respect of seized goods
Chapter XVIII Demands and Recovery
142. Notice and order for demand of amounts payable under the Act
142A. Procedure for recovery of dues under existing laws
142B. Intimation of certain amounts liable to be recovered under section 79 of the Act
 143. Recovery by deduction from any money owed
144. Recovery by sale of goods under the control of proper officer
144A. Recovery of penalty by sale of goods or conveyance
detained or seized in transit
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 or conveyance 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
Chapter XIX Offences and Penalties
162. Procedure for compounding of offences
163. Consent based sharing of information
Central Goods and Services Tax
Rules, 2017 as on 01 January 2024
1
Central Goods and Services Tax Rules, 2017

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-

CHAPTER I
PRELIMINARY
2
1. Short title [***] and Commencement.
Sec: Nil Forms: Nil
(1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.
Sec: Nil Forms: Nil
In these rules, unless the context otherwise requires,-
(a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) FORM means a Form appended to these rules;
(c) ―section‖ means a section of the Act;
(d) ―Special Economic Zone‖ shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(e) words and expressions used herein but not defined and defined in the Act shall
have the meanings respectively assigned to them in the Act.

1
Notified w.e.f. 22.06.2017 vide Notification No. 3/2017-CT, dt. 19.06.2017.
2
Omtd. w.e.f. 22.06.2017, ―, Extent‖ vide Notification No. 7/2017-CT, dt. 27.06.2017.

(1)
 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 3

CHAPTER II
1
[COMPOSITION LEVY]
3. Intimation for composition levy.
Sec: 10 Forms: CMP-01 to CMP-03, REG-01, ITC-03, TRAN-1
(1) Any person who has been granted registration on a provisional basis under clause (b) of
sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file
an intimation in FORM GST CMP-01, duly signed or verified through electronic
verification code, on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, prior to the appointed day, but not later than thirty days
after the said day, or such further period as may be extended by the Commissioner in
this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed
day, the registered person shall not collect any tax from the appointed day but shall issue
bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option
to pay tax under section 10 in Part B of FORM GST REG-01, which shall be
considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic
verification code, on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, prior to the commencement of the financial year for
which the option to pay tax under the aforesaid section is exercised 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 sixty days from the commencement of the relevant financial
year.
2
[Provided that any registered person who opts to pay tax under section 10 for the
financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02,
duly signed or verified through electronic verification code, on the common portal,
either directly or through a Facilitation Centre notified by the Commissioner, on or
before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in
accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July,
2020.]

1
Subs. w.e.f. 01.02.2019, for the words ―Composition Rules‖ vide CGST (I Amendment) Rules, 2019; Notification
No. 3/2019-CT, dt. 29.01.2019.
2
Ins. w.e.f. 31.03.2020 vide CGST (IV Amendment) Rules, 2020; Notification No. 30/2020-CT, dt. 03.04.2020.

(2)
R. 4 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[(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 been granted
certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section
10 with effect from the first day of the month immediately succeeding the month in
which he files an intimation in FORM GST CMP-02, on the common portal either
directly or through a Facilitation Centre notified by the Commissioner, on or before the
31st day of March, 2018, 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 2{one
hundred and eighty days} from the day on which such person commences to pay tax
under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM
GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from
unregistered persons, held by him on the day preceding the date from which he opts to
pay tax under the said section, electronically, in FORM GST CMP-03, on the common
portal, either directly or through a Facilitation Centre notified by the Commissioner,
within a period of 3[ninety days] from the date on which the option for composition levy
is exercised or within such further period as may be extended by the Commissioner in
this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) 4[or sub-rule (3A)] in respect of any
place of business in any State or Union territory shall be deemed to be an intimation in
respect of all other places of business registered on the same Permanent Account
Number.
4. Effective date for composition levy.
Sec: 10 Forms: Nil
(1) The option to pay tax under section 10 shall be effective from the beginning of the
financial year, where the intimation is filed under sub-rule (3) of rule 3 and the
appointed day where the intimation is filed under sub-rule (1) of the said rule.

1
Subs. w.e.f. 13.10.2017 vide Notification No. 45/2017-CT, dt. 13.10.2017. Formerly as ins. w.e.f. 15.09.2017 vide
Notification No. 34/2017-CT, dt. 15.09.2017, it read:
―(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:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after
the statement in FORM GST ITC-03 has been furnished.‖.
2
Subs. w.e.f. 23.01.2018, for the words ―ninety days‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
3
Subs. w.e.f. 17.08.2017, for the words ―sixty days‖ vide Notification No. 22/2017-CT, dt. 17.08.2017.
4
Ins. w.e.f. 15.09.2017 vide Notification No. 34/2017-CT, dt. 15.09.2017.

(3)
 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 6

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
registration to the applicant and his option to pay tax under section 10 shall be effective
from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.
Sec: 10 Forms: Nil
(1) The person exercising the option to pay tax under section 10 shall comply with the
following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in
the course of inter-State trade or commerce or imported from a place outside
India or received from his branch situated outside the State or from his agent or
principal outside the State, where the option is exercised under sub-rule (1) of
rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered
supplier and where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words composition taxable person, not eligible to collect tax
on supplies at the top of the bill of supply issued by him; and
(g) he shall mention the words composition taxable person on every notice or
signboard displayed at a prominent place at his principal place of business and at
every additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation every
year and he may continue to pay tax under the said section subject to the provisions of
the Act and these rules.
6. Validity of composition levy.
Sec: 10 Forms: CMP-04 to CMP-07, ITC-01
(1) The option exercised by a registered person to pay tax under section 10 shall remain
valid so long as he satisfies all the conditions mentioned in the said section and under
these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of
section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10
or the provisions of this Chapter and shall issue tax invoice for every taxable supply
made thereafter and he shall also file an intimation for withdrawal from the scheme in
FORM GST CMP-04 within seven days of the occurrence of such event.

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R. 7 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(3) The registered person who intends to withdraw from the composition scheme shall,
before the date of such withdrawal, file an application in FORM GST CMP-04, duly
signed or verified through electronic verification code, electronically on the common
portal.
(4) Where the proper officer has reasons to believe that the registered person was not
eligible to pay tax under section 10 or has contravened the provisions of the Act or
provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-
05 to show cause within fifteen days of the receipt of such notice as to why the option to
pay tax under section 10 shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in
FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either
accepting the reply, or denying the option to pay tax under section 10 from the date of
the option or from the date of the event concerning such contravention, as the case may
be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal
of option has been passed in FORM GST CMP-07 under sub-rule (5), may
electronically furnish at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing
details of the stock of inputs and inputs contained in semi-finished or finished goods
held in stock by him on the date on which the option is withdrawn or denied, within a
period of thirty days from the date from which the option is withdrawn or from the date
of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
option to pay tax under section 10 in accordance with sub-rule (5) in respect of any
place of business in any State or Union territory, shall be deemed to be an intimation in
respect of all other places of business registered on the same Permanent Account
Number.
7. Rate of tax of the composition levy.
Sec: 10 Forms: Nil
The category of registered persons, eligible for composition levy under section 10 and the
provisions of this Chapter, specified in column (2) of the Table below shall pay tax under
section 10 at the rate specified in column (3) of the said Table:-

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 7

1
[Table

Sl. Section under which Category of registered Rate of tax

No. composition levy is persons
opted
(1) (1A) (2) (3)
1. Sub-sections (1) and Manufacturers, other than half per cent. of the
(2) of section 10 manufacturers of such goods as turnover in the State or
may be notified by the Union territory
Government
2. Sub-sections (1) and Suppliers making supplies two and a half per cent. of
(2) of section 10 referred to in clause (b) of the turnover in the State or
paragraph 6 of Schedule II Union territory
3. Sub-sections (1) and Any other supplier eligible for half per cent. of the
(2) of section 10 composition levy under sub- turnover of taxable supplies
sections (1) and (2) of section of goods and services in the
10 State or Union territory
4. Sub-section (2A) of Registered persons not eligible three per cent. of the
2
section 10 under the composition levy {turnover of} supplies of
under subsections (1) and (2), goods and services in the
but eligible to opt to pay tax State or Union territory.]
under sub-section (2A), of
section 10

1
Subs. w.e.f. 01.04.2020, retrospectively, vide Notification No. 50/2020-CT, dt. 24.06.2020. Formerly it read :
S. N. Category of registered persons Rate of tax
(1) (2) (3)
1. Manufacturers, other than manufacturers of such *1[half per cent. of the turnover in the State or Union
goods as may be notified by the Government territory]
2. Suppliers making supplies referred to in clause (b) *2[two and a half per cent. of the turnover in the State
of paragraph 6 of Schedule II or Union territory]
3. Any other supplier eligible for composition levy *3[half per cent. of the turnover of taxable supplies of
under section 10 and the provisions of this Chapter *4{goods and services} in the State or Union territory]
*1 Subs. w.e.f. 01.01.2018, retrospectively, for ―one per cent.‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
*2 Subs. w.e.f. 01.01.2018, retrospectively, for ―two and a half per cent.‖ vide Notification No. 3/2018-CT, dt.
23.01.2018.
*3 Subs. w.e.f. 01.01.2018, retrospectively, for ―half per cent.‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
*4 Subs. w.e.f. 01.02.2019 for ―goods‖ vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt.
29.01.2019.
2
The words ―turnover of taxable‖ are to be read as ―turnover of‖ vide Corrigendum dt. 25.06.2020.

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R. 8 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

CHAPTER III
REGISTRATION
8. Application for registration.
Sec: 25 Forms: REG-01, REG-02
1
[(1) Every person who is liable to be registered under sub-section (1) of section 25 and every
person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter
referred to as ―the applicant‖), except–
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
(iii) a person required to collect tax at source under section 52;
(iv) a person supplying online information and database access or retrieval services
from a place outside India to a non-taxable online recipient referred to in section
14 or a person supplying online money gaming from a place outside India to a
person in India referred to in section 14A under the Integrated Goods and
Services Tax Act, 2017 (13 of 2017),
shall, before applying for registration, declare his Permanent Account Number, State or
Union territory in Part A of FORM GST REG-01 on the common portal, either
directly or through a Facilitation Centre notified by the Commissioner:
Provided that every person being an Input Service Distributor shall make a separate
application for registration as such Input Service Distributor.]

1
Subs. w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023. Earlier it read as :
―(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under
section 51, a person required to collect tax at source under section 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable online
recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is
liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-
section (3) of section 25 (hereafter in this Chapter referred to as the applicant) shall, before applying for
registration, declare his Permanent Account Number, #[***] State or Union territory in Part A of FORM
GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the
Commissioner:
##[***]
###[Provided] that every person being an Input Service Distributor shall make a separate application for
registration as such Input Service Distributor.‖
# Omtd. w.e.f. 26.12.2022 the words and letters ―mobile number, e-mail address,‖ vide Notification No. 26/2022-
CT, dt. 26.12.2022.
## Omtd. proviso w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt.
29.01.2019. Earlier it read as :
―Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone
developer shall make a separate application for registration as a business vertical distinct from his other units
located outside the Special Economic Zone:‖.
### Subs. w.e.f. 01.02.2019 for words ―Provided further‖ vide CGST (I Amendment) Rules, 2019; Notification No.
3/2019-CT, dt. 29.01.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 8

(2) (a) The Permanent Account Number shall be validated online by the common portal
from the database maintained by the Central Board of Direct Taxes 1[and shall
also be verified through separate one-time passwords sent to the mobile number
and e-mail address linked to the Permanent Account Number].
2
[(b) ***
(c) ***]
(3) On successful verification of the Permanent Account Number, mobile number and e-
mail address, a temporary reference number shall be generated and communicated to the
applicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the
said Form at the common portal, either directly or through a Facilitation Centre notified
by the Commissioner.
3
[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25,

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
2
Omtd. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022. Earlier it read as :
―(b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said
mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to
the said e-mail address.‖.
3
Subs. w.e.f. 26.12.2022 vide Notification No. 04/2023-CT, dt. 31.03.2023. Earlier it read as :
―(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D)
of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal,
based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication
and taking photograph of the applicant where the applicant is an individual or of such individuals in relation
to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual,
along with the verification of the original copy of the documents uploaded with the application in FORM
GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-
rule and the application shall be deemed to be complete only after completion of the process laid down
under this sub-rule.‖
Earlier subs. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022. Earlier it read as :
―(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for
authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect
from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the
application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the
submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.‖.
Earlier subs. w.e.f. 01.04.2020 vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT, dt. 20.08.2020,
which formerly read as :
―(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020,
undergo authentication of Aadhaar number for grant of registration.‖.
Earlier ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
Sub-rule (4A) was also subs. vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt.
22.12.2020; however, effective date has not been yet notified, which read as :
―(4A) Every application made under rule (4) shall be followed by—
(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section
(6D) of section 25, if he has opted for authentication of Aadhaar number; or
Cont…

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R. 9 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

opts for authentication of Aadhaar number, he shall, while submitting the application
under sub-rule (4), undergo authentication of Aadhaar number and the date of
submission of the application in such cases shall be the date of authentication of the
Aadhaar number, or fifteen days from the submission of the application in Part B of
FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person
notified under sub-section (6D) of section 25, who has opted for authentication of
Aadhaar number and is identified on the common portal, based on data analysis and risk
parameters, shall be followed by biometric-based Aadhaar authentication and taking
photograph of the applicant where the applicant is an individual or of such individuals in
relation to the applicant as notified under sub-section (6C) of section 25 where the
applicant is not an individual, along with the verification of the original copy of the
documents uploaded with the application in FORM GST REG-01 at one of the
Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and
the application shall be deemed to be complete only after completion of the process laid
down under this proviso.]
1
[(4B) The Central Government may, on the recommendations of the Council, by notification
specify the States or Union territories wherein the 2[proviso to] sub-rule (4A) shall not
apply.]
(5) On receipt of an application under sub-rule (4) 3[or sub-rule (4A)], an acknowledgement
shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary
reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-
rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.
Sec: 25 Forms: REG-01, REG-03 to REG-05
(1) The application shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are found to be in order,

Cont…
(b) taking biometric information, photograph and verification of such other KYC documents, as notified,
unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get
Aadhaar authentication done,
of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified
under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the
original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation
Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be
complete only after completion of the process laid down under this sub-rule.‖.
1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
2
Subs. w.e.f. 26.12.2022 for the words ―provisions of‖ vide Notification No. 04/2023-CT, dt. 31.03.2023.
3
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 9

approve the grant of registration to the applicant within a period of 1[seven] working
days from the date of submission of the application.
2
[Provided that where -
(a) a person, other than a person notified under sub-section (6D) of section 25, fails
to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule
8 or does not opt for authentication of Aadhaar number; or
3
[(aa) a person, who has undergone authentication of Aadhaar number as specified in
sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis
and risk parameters, for carrying out physical verification of places of business;
or]
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it fit to
carry out physical verification of places of business,
the registration shall be granted within thirty days of submission of application, after
physical verification of the place of business 4[***], in the manner provided under rule
25 and verification of such documents as the proper officer may deem fit.]
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of
any information or any document required to be furnished under the said rule, or where
the proper officer requires any clarification with regard to any information provided in
the application or documents furnished therewith, he may issue a notice to the applicant
electronically in FORM GST REG-03 within a period of 5[seven] working days from

1
Subs. w.e.f. 22.12.2020 for the word ―three‖ vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-
CT, dt. 22.12.2020.
2
Subs. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020,
which formerly read as :
―Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo
authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of
Aadhaar number, the registration shall be granted only after physical verification of the place of business in the
presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an
officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry
out the verification of such documents as he may deem fit.‖.
Earlier subs. w.e.f. 21.08.2020 vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT, dt.
20.08.2020, which formerly read as :
―Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo
authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only
after physical verification of the principle place of business in the presence of the said person, not later than sixty
days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not
be applicable in such cases.‖.
Earlier ins. w.e.f. 01.04.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt.
23.03.2020.
3
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
4
Omtd. w.e.f. 04.08.2023 the words ―in the presence of the said person‖ vide CGST (II Amendment) Rules, 2023;
Notification No. 38/2023-CT, dt. 04.08.2023.
5
Subs. w.e.f. 22.12.2020 for the word ―three‖ vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-
CT, dt. 22.12.2020.

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R. 9 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

the date of submission of the application and the applicant shall furnish such
clarification, information or documents electronically, in FORM GST REG-04, within
a period of seven working days from the date of the receipt of such notice.
1
[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails
to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule
8 or does not opt for authentication of Aadhaar number; or
2
[(aa) a person, who has undergone authentication of Aadhaar number as specified in
sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis
and risk parameters, for carrying out physical verification of places of business;
or]
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it fit to
carry out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from the
date of submission of the application.]
Explanation.—For the purposes of this sub-rule, the expression clarification includes
modification or correction of particulars declared in the application for registration,
other than Permanent Account Number, State, mobile number and e-mail address
declared in Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished by the applicant, he may approve the grant of registration to the applicant
within a period of seven working days from the date of the receipt of such clarification
or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-
rule (2) or where the proper officer is not satisfied with the clarification, information or
documents furnished, he 3[may], for reasons to be recorded in writing, reject such
application and inform the applicant electronically in FORM GST REG-05.

1
Subs. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020,
which formerly read as :
―Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo
authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of
Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date
of submission of the application.‖.
Earlier ins. w.e.f. 21.08.2020 vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT, dt. 20.08.2020.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
3
Subs. w.e.f. 21.08.2020 for the word ―shall‖ vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT,
dt. 20.08.2020.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 9

1
[(5) If the proper officer fails to take any action, -
(a) within a period of 2[thirty days] from the date of submission of the application in
cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in
cases where a person is covered under proviso to sub-rule (1); or
(c) within a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under sub-rule
(2),
the application for grant of registration shall be deemed to have been approved.]
10. Issue of registration certificate.
Sec: 25 Forms: REG-06
(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:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.

1
Subs. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020,
which formerly read as : ―(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application in cases where a person
successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a
person notified under sub- section (6D) of section 25, fails to undergo authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does
not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or
documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.‖.
Earlier subs. w.e.f. 21.08.2020 vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT, dt.
20.08.2020, which formerly read as :
―(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or
documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved‖.
2
Corrigendum dt. 28.12.2020 for the words ―seven working days‖.

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R. 10A Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within a period of
thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective
date of registration shall be the date of the grant of registration under sub-rule (1) or
sub-rule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be 1[duly signed or verified through electronic
verification code] by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall
be communicated the registration number, and the certificate of registration under sub-
rule (1), duly signed or verified through electronic verification code, shall be made
available to him on the common portal, within a period of three days after the expiry of
the period specified in sub-rule (5) of rule 9.
2
[10A. Furnishing of Bank Account Details.
Sec: 25 Forms: Nil
After a certificate of registration in FORM GST REG-06 has been made available on the
common portal and a Goods and Services Tax Identification Number has been assigned, the
registered person, except those who have been granted registration under rule 12 or, as the case
may be rule 16, shall 3{within a period of thirty days from the date of grant of registration, or
before furnishing the details of outward supplies of goods or services or both under section 37
in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish
information with respect to details of bank account on the common portal}.]
[4]

1
Subs. w.e.f. 22.06.2017, for the words ―digitally signed‖ vide Notification No. 7/2017-CT, dt. 27.06.2017.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
3
Subs. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as: ―as soon as may be, but not later than forty five days from the date of grant of registration or the
date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information
with respect to details of bank account [#], or any other information, as may be required on the common portal in
order to comply with any other provision.‖
#
The words ―which is in name of the registered person and obtained on Permanent Account Number of the registered
person” were earlier ins. vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021;
however, effective date was never notified.
4
Ins. vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021. However, effective
date has not been yet notified. After notification, it would read as :
“Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be
linked with the Aadhaar number of the proprietor.”.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 10A

1
[10B. Aadhaar authentication for registered person.
Sec: 25 Forms: Nil
The registered person, other than a person notified under sub-section (6D) of section 25, who
has been issued a certificate of registration under rule 10 shall, undergo authentication of the
Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the
case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the
Managing Director or any whole time Director, in the case of a company, or of any of the
Members of the Managing Committee of an Association of persons or body of individuals or a
Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized
signatory, in order to be eligible for the purposes as specified in column (2) of the Table
below:
Table
S. No. Purpose
(1) (2)
1. For filing of application for revocation of cancellation of registration in FORM
GST REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India
Provided that if Aadhaar number has not been assigned to the person required to undergo
authentication of the Aadhaar number, such person shall furnish the following identification
documents, namely: –
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles
Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a
period of thirty days of the allotment of the Aadhaar number.]

1
Ins. w.e.f. 01.01.2022 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021, read
with Notification No. 38/2021-CT, dt. 21.12.2021.

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R. 11 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[11. Separate registration for multiple places of business within a State or a Union
territory
Sec: 25 Forms: REG-01
(1) Any person having multiple places of business within a State or a Union territory,
requiring a separate registration for any such place of business under sub-section (2) of
section 25 shall be granted separate registration in respect of each such place of business
subject to the following conditions, namely:-
(a) such person has more than one place of business as defined in clause (85) of
section 2;
(b) such person shall not pay tax under section 10 for any of his places of business if
he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the
Act on supply of goods or services or both made to another registered place of
business of such person and issue a tax invoice or a bill of supply, as the case
may be, for such supply.
Explanation - For the purposes of clause (b), it is hereby clarified that where any place
of business of a registered person that has been granted a separate registration becomes
ineligible to pay tax under section 10, all other registered places of business of the said
person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall
submit a separate application in FORM GST REG-01 in respect of such place of
business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule]

1
Subs. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019. Earlier
it read as :
“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:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if
any one of the other business verticals of the same person is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the Act on supply of
goods or services or both made to another registered business vertical of such person and issue a tax
invoice for such supply.
Explanation.—For the purposes of clause (b), it is hereby clarified that where any business vertical of a
registered person that has been granted a separate registration becomes ineligible to pay tax under section 10,
all other business verticals of the said person shall become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals may submit a separate
application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis
mutandis, apply to an application submitted under this rule.‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 12

12. Grant of registration to persons required to deduct tax at source or to collect tax at
source.
Sec: 25 Forms: REG-06 to REG-08
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a
person required to collect tax at source in accordance with the provisions of section 52
shall electronically submit an application, duly signed or verified through electronic
verification code, in FORM GST REG-07 for the grant of registration through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
1
[(1A) A person applying for registration to 2{deduct or} collect tax in accordance with the
provisions of 3{section 51, or, as the case may be,} section 52, in a State or Union
territory where he does not have a physical presence, shall mention the name of the
State or Union territory in PART A of the application in FORM GST REG-07 and
mention the name of the State or Union territory in PART B thereof in which the
principal place of business is located which may be different from the State or Union
territory mentioned in PART A.]
(2) The proper officer may grant registration after due verification and issue a certificate of
registration in FORM GST REG-06 within a period of three working days from the
date of submission of the application.
(3) Where, 4[on a request made in writing by a person to whom a registration has been
granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding
under the Act, the proper officer is satisfied that a person to whom a certificate of
registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at
source under section 51 or collect tax at source under section 52, the said officer may
cancel the registration issued under sub-rule (2) and such cancellation shall be
communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the
cancellation of registration.
13. Grant of registration to non-resident taxable person.
Sec: 25, 27 Forms: REG-09
(1) A non-resident taxable person shall electronically submit an application, along with a
self-attested copy of his valid passport, for registration, duly signed or verified through
electronic verification code, in FORM GST REG-09, at least five days prior to the
commencement of business at the common portal either directly or through a
Facilitation Centre notified by the Commissioner:

1
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.
2
Ins. w.e.f. 18.07.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.
3
Ins. w.e.f. 18.07.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.
4
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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R. 14 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its tax identification
number or unique number on the basis of which the entity is identified by the
Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a
temporary reference number by the common portal for making an advance deposit of tax
in accordance with the provisions of section 27 and the acknowledgement under sub-
rule (5) of rule 8 shall be issued electronically only after the said deposit in his
electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be 1[duly
signed or verified through electronic verification code] by his authorised signatory who
shall be a person resident in India having a valid Permanent Account Number.
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
2
[or to a person supplying online money gaming from a place outside India to a
person in India].
Sec: 25; 14 of IGST Act Forms: REG-06, REG-10
(1) Any person supplying online information and database access or retrieval services from
a place outside India to a non-taxable online recipient 3[or any person supplying online
money gaming from a place outside India to a person in India] shall electronically
submit an application for registration, duly signed or verified through electronic
verification code, in FORM GST REG-10, at the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be
notified by the Central Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident taxable
person.
Sec: 25, 27 Forms: REG-11
(1) Where a registered casual taxable person or a non-resident taxable person intends to
extend the period of registration indicated in his application of registration, an
application in FORM GST REG-11 shall be submitted electronically through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner, by such person before the end of the validity of registration granted to
him.
1
Subs. w.e.f. 22.06.2017, for the word ―signed‖ vide Notification No. 7/2017-CT, dt. 27.06.2017.
2
Ins. w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023.
3
Ins. w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 16

(2) The application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub- section (2) of section 27.
16. Suo moto registration.
Sec: 25 Forms: REG-12
(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration under the Act
has failed to apply for such registration, such officer may register the said person on a
temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order
granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such registration,
submit an application for registration in the form and manner provided in rule 8 or
rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a
period of thirty days from the date of the issuance of the order upholding the liability to
registration by the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
certificate of registration shall, mutatis mutandis, apply to an application submitted
under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.
Sec: 26 Forms: REG-06, REG-13
(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.
1
[(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of
sub-section (9) of section 25 shall be applicable to the territory of India.]

1
Ins. w.e.f. 29.12.2017 vide Notification No. 75/2017-CT, dt. 29.12.2017.

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R. 18 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form 1[or after receiving a recommendation from the Ministry of
External Affairs, Government of India], assign a Unique Identity Number to the said
person and issue a certificate in FORM GST REG-06 within a period of three working
days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification
Number on the name board.
Sec: 25 Forms: Nil
(1) Every registered person shall display his certificate of registration in a prominent
location at his principal place of business and at every additional place or places of
business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
19. Amendment of registration.
Sec: 28, 85(2) Forms: REG-14, REG-15
(1) Where there is any change in any of the particulars furnished in the application for
registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-
09 or FORM GST REG- 10 or for Unique Identity Number in FORM GST-REG-13,
either at the time of obtaining registration or Unique Identity Number or as amended
from time to time, the registered person shall, within a period of fifteen days of such
change, submit an application, duly signed or verified through electronic verification
code, electronically in FORM GST REG-14, along with the documents relating to such
change at the common portal, either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that –
(a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of
business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing
Committee, Board of Trustees, Chief Executive Officer or equivalent,
responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of
fifteen working days from the date of the receipt of the application in FORM

1
Ins. w.e.f. 22.06.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 19

GST REG-14 and issue an order in FORM GST REG-15 electronically and
such amendment shall take effect from the date of the occurrence of the event
warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State
or Union territory shall be applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the same Permanent Account
Number;
(c) where the change relates to any particulars other than those specified in
clause (a), the certificate of registration shall stand amended upon submission of
the application in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply
for fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the
authorised signatory submitted under this rule, as amended from time to time, shall be
carried out only after online verification through the common portal in the manner
provided under 1[sub-rule (2) of rule 8].
2
[(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application
for registration shall not stand amended with effect from a date earlier than the date of
submission of the application in FORM GST REG-14 on the common portal except
with the order of the Commissioner for reasons to be recorded in writing and subject to
such conditions as the Commissioner may, in the said order, specify.]
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1)
is either not warranted or the documents furnished therewith are incomplete or incorrect,
he may, within a period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring
the registered person to show cause, within a period of seven working days of the
service of the said notice, as to why the application submitted under sub-rule (1) shall
not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-
rule (2), in FORM GST REG-04, within a period of seven working days from the date
of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (2) within the period
prescribed in sub-rule (3), the proper officer shall reject the application submitted under
sub-rule (1) and pass an order in FORM GST REG-05.

1
Subs. w.e.f. 22.06.2017, for the words ―the said rule‖ vide Notification No. 7/2017-CT, dt. 27.06.2017.
2
Ins. w.e.f. 29.12.2017 vide Notification No. 75/2017-CT, dt. 29.12.2017.

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R. 20 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the
amended certificate shall be made available to the registered person on the common
portal.
20. Application for cancellation of registration.
Sec: 29 Forms: REG-16
A registered person, other than a person to whom a registration has been granted under rule 12
or a person to whom a Unique Identity Number has been granted under rule 17, seeking
cancellation of his registration under sub-section (1) of section 29 shall electronically submit
an application in FORM GST REG-16, including therein the details of inputs held in stock or
inputs contained in semi-finished or finished goods held in stock and of capital goods held in
stock on the date from which the cancellation of registration is sought, liability thereon, the
details of the payment, if any, made against such liability and may furnish, along with the
application, relevant documents in support thereof, at the common portal within a period of
thirty days of the occurrence of the event warranting the cancellation, either directly or through
a Facilitation Centre notified by the Commissioner:
1
[***]
21. Registration to be cancelled in certain cases.
Sec: 29 Forms: Nil
The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
2
[(b) issues invoice or bill without supply of goods or services 3{or both} in violation
of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.]
4
[(d) violates the provision of rule 10A.]

1
Omtd. proviso w.e.f. 23.01.2018 vide Notification No. 3/2018-CT, dt. 23.01.2018. Formerly it read:
―Provided that no application for the cancellation of registration shall be considered in case of a taxable person,
who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.‖.
2
Subs. w.e.f. 22.06.2017 vide Notification No. 7/2017-CT, dt. 27.06.2017. Formerly it read:
―(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules
made thereunder.‖.
3
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
4
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 21

1
[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the
rules made thereunder; or
(f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for
one or more tax periods which is in excess of the outward supplies declared by
him in his valid return under section 39 for the said tax periods; or
(g) violates the provision of rule 86B.]
2
[(h) being a registered person required to file return under subsection (1) of section 39
for each month or part thereof, has not furnished returns for a continuous period
of six months;
(i) being a registered person required to file return under proviso to subsection (1) of
section 39 for each quarter or part thereof, has not furnished returns for a
continuous period of two tax periods.]
3
[21A. Suspension of registration.
Sec: 29 Forms: GST REG-31
(1) Where a registered person has applied for cancellation of registration under rule 20, the
registration shall be deemed to be suspended from the date of submission of the
application or the date from which the cancellation is sought, whichever is later,
pending the completion of proceedings for cancellation of registration under rule 22.
(2) Where the proper officer has reasons to believe that the registration of a person is liable
to be cancelled under section 29 or under rule 21, he may 4[***] suspend the registration
of such person with effect from a date to be determined by him, pending the completion
of the proceedings for cancellation of registration under rule 22.
5
[(2A) Where,-

1
Ins. clauses (e) to (g) w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt.
22.12.2020.
2
Ins. clauses (h) and (i) w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt.
28.09.2022.
3
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
4
Omtd. w.e.f. 22.12.2020 the words ―, after affording the said person a reasonable opportunity of being heard,‖ vide
CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
5
Subs. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as : ―(2A) Where, a comparison of the returns furnished by a registered person under section 39 with
(a) the details of outward supplies furnished in FORM GSTR-1; or
(b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in
their FORM GSTR-1,
or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant
differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to
cancellation of registration of the said person, his registration shall be suspended and the said person shall be
intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-
mail address provided at the time of registration or as amended from time to time, highlighting the said differences
and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be
cancelled.‖ Earlier sub-rule (2A) ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No.
94/2020-CT, dt. 22.12.2020.

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R. 21 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(a) a comparison of the returns furnished by a registered person under section 39

with the details of outward supplies furnished in FORM GSTR-1 or the details of
inward supplies derived based on the details of outward supplies furnished by his
suppliers in their FORM GSTR-1, or such other analysis, as may be carried out
on the recommendations of the Council, show that there are significant
differences or anomalies indicating contravention of the provisions of the Act or
the rules made thereunder, leading to cancellation of registration of the said
person, or
(b) there is a contravention of the provisions of rule 10A by the registered person,
the registration of such person shall be suspended and the said person shall be intimated
in FORM GST REG-31, electronically, on the common portal, or by sending a
communication to his e-mail address provided at the time of registration or as amended
from time to time, highlighting the said differences, anomalies or non-compliances and
asking him to explain, within a period of thirty days, as to why his registration shall not
be cancelled.]
(3) A registered person, whose registration has been suspended under sub-rule (1) or sub-
rule (2), 1[or sub-rule (2A)] shall not make any taxable supply during the period of
suspension and shall not be required to furnish any return under section 39.
2
{Explanation.-For the purposes of this sub-rule, the expression ―shall not make any
taxable supply‖ shall mean that the registered person shall not issue a tax invoice and,
accordingly, not charge tax on supplies made by him during the period of suspension.}
3
{(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-
rule (2A), shall not be granted any refund under section 54, during the period of
suspension of his registration.}
(4) The suspension of registration under sub-rule (1) or sub-rule (2) 4{or sub-rule (2A)}
shall be deemed to be revoked upon completion of the proceedings by the proper officer
under rule 22 and such revocation shall be effective from the date on which the
suspension had come into effect.]
5
[Provided that the suspension of registration under this rule may be revoked by the
proper officer, anytime during the pendency of the proceedings for cancellation, if he
deems fit.]
6
[Provided further that where the registration has been suspended under sub-rule (2A)
for contravention of the provisions contained in clause (b) or clause (c) of sub-section
(2) of section 29 and the registration has not already been cancelled by the proper officer
under rule 22, the suspension of registration shall be deemed to be revoked upon
furnishing of all the pending returns.]

1
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
2
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
3
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
4
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
5
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
6
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 22

1
[Provided also that where the registration has been suspended under sub-rule (2A) for
contravention of provisions of rule 10A and the registration has not already been
cancelled by the proper officer under rule 22, the suspension of registration shall be
deemed to be revoked upon compliance with the provisions of rule 10A.]
2
{(5) Where any order having the effect of revocation of suspension of registration has been
passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in
respect of the supplies made during the period of suspension and the procedure specified
therein shall apply.}
22. Cancellation of registration.
Sec: 29 Forms: REG-17 to REG-20
(1) Where the proper officer has reasons to believe that the registration of a person is liable
to be cancelled under section 29, he shall issue a notice to such person in FORM GST
REG-17, requiring him to show cause, within a period of seven working days from the
date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
FORM REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is
no longer liable to be registered or his registration is liable to be cancelled, the proper
officer shall issue an order in FORM GST REG-19, within a period of thirty days from
the date of application submitted under 3[***] rule 20 or, as the case may be, the date of
the reply to the show cause issued under sub-rule (1) 4[or under sub-rule (2A) of rule
21A], cancel the registration, with effect from a date to be determined by him and notify
the taxable person, directing him to pay arrears of any tax, interest or penalty including
the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) 5[or in response to the notice issued under
sub-rule (2A) of rule 21A] is found to be satisfactory, the proper officer shall drop the
proceedings and pass an order in FORM GST REG-20.
6
[Provided that where the person instead of replying to the notice served under sub-rule
(1) for contravention of the provisions contained in clause (b) or clause (c) of sub-
section (2) of section 29, furnishes all the pending returns and makes full payment of the
tax dues along with applicable interest and late fee, the proper officer shall drop the
proceedings and pass an order in FORM GST REG-20.]

1
Ins. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
2
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
3
Omtd. w.e.f. 22.06.2017 the words, brackets and figure ―sub-rule (1) of‖, vide Notification No. 7/2017-CT, dt.
27.06.2017.
4
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
5
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
6
Ins. w.e.f. 04.09.2018 vide Notification No. 39/2018-CT, dt. 04.09.2018.

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R. 23 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.
Sec: 30 Forms: REG-05, REG-21 to REG-24
(1) A registered person, whose registration is cancelled by the proper officer on his own
motion, may 1[, subject to the provisions of rule 10B,] submit an application for
revocation of cancellation of registration, in FORM GST REG-21, to such proper
officer, 2{within a period of ninety days from the date of the service of the order of
cancellation of registration}, at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner:
3
[Provided that such period may, on sufficient cause being shown, and for reasons to be
recorded in writing, be extended by the Commissioner or an officer authorised by him in
this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as
the case may be, for a further period not exceeding one hundred and eighty days:
Provided further that] no application for revocation shall be filed, if the registration has
been cancelled for the failure of the registered person to furnish returns, unless such
returns are furnished and any amount due as tax, in terms of such returns, has been paid
along with any amount payable towards interest, penalty and late fee in respect of the
said returns.
4 5
[ {Provided also} that all returns due for the period from the date of the order of
cancellation of registration till the date of the order of revocation of cancellation of
registration shall be furnished by the said person within a period of thirty days from the
date of order of revocation of cancellation of registration:
Provided also that where the registration has been cancelled with retrospective effect,
the registered person shall furnish all returns relating to period from the effective date of
cancellation of registration till the date of order of revocation of cancellation of
registration within a period of thirty days from the date of order of revocation of
cancellation of registration.]

1
Ins. w.e.f. 01.01.2022 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021, read
with Notification No. 38/2021-CT, dt. 21.12.2021.
2
Subs. w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as:
―within a period of thirty days from the date of the service of the order of cancellation of registration #[or within such
time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case
may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30‖].
#
Earlier ins. w.e.f. 18.05.2021 vide Notification No. 15/2021-CT, dt. 18.05.2021.
3
Subs. w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023, for
the words ―Provided that‖.
4
Ins. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
5
Subs. w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023, for
the words ―Provided further‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 24

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that
there are sufficient grounds for revocation of cancellation of registration, he shall
revoke the cancellation of registration by an order in FORM GST REG-22
within a period of thirty days from the date of the receipt of the application and
communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under
circumstances other than those specified in clause (a), by an order in FORM
GST REG-05, reject the application for revocation of cancellation of registration
and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-
rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as
to why the application submitted for revocation under sub-rule (1) should not be
rejected and the applicant shall furnish the reply within a period of seven working days
from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
within a period of thirty days from the date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registered under the existing law.
Sec: 22, 25, 29, 139 Forms: REG-06, REG-20, REG-25 to REG-29
(1) (a) Every person, other than a person deducting tax at source or an Input Service
Distributor, registered under an existing law and having a Permanent Account
Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of
1961) shall enrol on the common portal by validating his e-mail address and
mobile number, either directly or through a Facilitation Centre notified by the
Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on
a provisional basis and a certificate of registration in FORM GST REG-25,
incorporating the Goods and Services Tax Identification Number therein, shall be
made available to him on the common portal:
Provided that a taxable person who has been granted multiple registrations under
the existing law on the basis of a single Permanent Account Number shall be
granted only one provisional registration under the Act.
1
[***]

1
Omtd. w.e.f. 22.06.2017, the second proviso, vide Notification No. 7/2017-CT, dt. 27.06.2017. Formerly it read:
―Provided further that a person having centralised registration under the provisions of Chapter V of the Finance
Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he
is registered under the existing law.‖.

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R. 24 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(2) (a) Every person who has been granted a provisional registration under sub-rule (1)
shall submit an application electronically in FORM GST REG-26, duly signed
or verified through electronic verification code, along with the information and
documents specified in the said application, on the common portal either directly
or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three
months or within such further period as may be extended by the Commissioner in
this behalf.
(c) If the information and the particulars furnished in the application are found, by
the proper officer, to be correct and complete, a certificate of registration in
FORM GST REG-06 shall be made available to the registered person
electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned
a reasonable opportunity of being heard, cancel the provisional registration granted
under sub-rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn
by issuing an order in FORM GST REG-20, if it is found, after affording the person an
opportunity of being heard, that no such cause exists for which the notice was issued.
1
[(3A) Where a certificate of registration has not been made available to the applicant on the
common portal within a period of fifteen days from the date of the furnishing of
information and particulars referred to in clause (c) of sub-rule (2) and no notice has
been issued under sub-rule (3) within the said period, the registration shall be deemed to
have been granted and the said certificate of registration, duly signed or verified through
electronic verification code, shall be made available to the registered person on the
common portal.]
(4) Every person registered under any of the existing laws, who is not liable to be registered
under the Act may, 2[on or before 3{31st March, 2018}], at his option, submit an
application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting
such enquiry as deemed fit, cancel the said registration.

1
Ins. w.e.f. 22.06.2017 vide Notification No. 7/2017-CT, dt. 27.06.2017.
2
Subs. w.e.f. 22.07.2017 vide Notification No. 17/2017-CT, dt. 27.07.2017, for the words ―within a period of thirty
days from the appointed day‖.
3
Subs. for the figures, letters and word ―31st December, 2017‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
Earlier subs. for the figures, letters and word ―31st October, 2017‖ vide Notification No. 51/2017-CT, dt. 28.10.2017.
Earlier subs. for the figures, letters and word ―30th September, 2017‖ vide Notification No. 36/2017-CT, dt.
29.09.2017.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 26

1
[25. Physical verification of business premises in certain cases.
Sec: All Forms: REG-30
(1) Where the proper officer is satisfied that the physical verification of the place of
business of a person is required after the grant of registration, he may get such
verification of the place of business done and the verification report along with the other
documents, including photographs, shall be uploaded in FORM GST REG-30 on the
common portal within a period of fifteen working days following the date of such
verification.
(2) Where the physical verification of the place of business of a person is required before
the grant of registration in the circumstances specified in the proviso to sub-rule (1) of
rule 9, the proper officer shall get such verification of the place of business done and the
verification report along with the other documents, including photographs, shall be
uploaded in FORM GST REG-30 on the common portal at least five working days
prior to the completion of the time period specified in the said proviso.]
26. Method of authentication.
Sec: All Forms: Nil
(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:

1
Subs. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Formerly it read:
“25. #[Physical verification of business premises in certain cases.
Where the proper officer is satisfied that the physical verification of the place of business of a person is
required due to failure of Aadhaar authentication *{or due to not opting for Aadhaar authentication} before
the grant of registration, or due to any other reason after the grant of registration, he may get such
verification of the place of business, in the presence of the said person, done and the verification report along
with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the
common portal within a period of fifteen working days following the date of such verification.]
* Earlier ins. w.e.f. 21.08.2020 vide CGST (X Amendment) Rules, 2020; Notification No. 62/2020-CT, dt.
20.08.2020.
Earlier subs. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt.
23.03.2020. Formerly it read:
# ―Physical verification of business premises in certain cases.
Where the proper officer is satisfied that the physical verification of the place of business of a registered
person is required after the grant of registration, he may get such verification done and the verification report
along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the
common portal within a period of fifteen working days following the date of such verification.‖.

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R. 26 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[***]
(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from
India, by some other person duly authorised by him in this behalf, and where the
individual is mentally incapacitated from attending to his affairs, by his guardian
or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
absent from India or is mentally incapacitated from attending to his affairs, by
any other adult member of such family or by the authorised signatory of such
Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory
thereof;
(d) in the case of a Government or any Governmental agency or local authority, by
an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised
signatory thereof;
(f) in the case of any other association, by any member of the association or persons
or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof;
or

1
Omtd. w.e.f. 01.11.2021 all the provisos of this sub-section (1) vide Notification No. 32/2021-CT, dt. 29.08.2021.
Formerly it read :
―Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall
furnish the documents or application verified through digital signature certificate.
*1[Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of
2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed
to furnish the return under section 39 in Form GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013)
shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to
furnish the details of outward supplies under section 37 in Form GSTR-1 verified through electronic verification
code (EVC).]
*2[Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013)
shall, during the period from the 27th day of April, 2021 to the *3{31st day of October, 2021}, also be allowed to
furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in
FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).]‖
*1 Subs. w.e.f. 27.05.2020 vide CGST (VI Amendment) Rules, 2020; Notification No. 48/2020-CT, dt. 19.06.2020.
Formerly it read :
―Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013)
shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish
the return under section 39 in Form GSTR-3B verified through electronic verification code (EVC).‖ Earlier ins.
w.e.f. 21.04.2020 vide CGST (V Amendment) Rules, 2020; Notification No. 38/2020-CT, dt. 05.05.2020.
*2 Ins. w.e.f. 27.04.2021 vide Notification No. 07/2021-CT, dt. 27.04.2021.
*3 Subs. w.e.f. 29.08.2021, for the figures, letters and words ―31st day of August, 2021‖ vide Notification No. 32/2021-
CT, dt. 29.08.2021. Earlier subs. w.e.f. 31.05.2021, for the figures, letters and words ―31st day of May, 2021‖ vide
Notification No. 27/2021-CT, dt. 01.06.2021.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 26

(h) in the case of any other person, by some person competent to act on his behalf, or
by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
electronically by the proper officer or any other officer authorised to issue such notices
or certificates or orders, through digital signature certificate 1[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].

1
Subs. w.e.f. 22.06.2017, for the words ―specified under the provisions of the Information Technology Act, 2000 (21
of 2000)‖ vide Notification No. 7/2017-CT, dt. 27.06.2017.

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R. 27 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[CHAPTER IV
DETERMINATION OF VALUE OF SUPPLY
27. Value of supply of goods or services where the consideration is not wholly in
money.
Sec: 15 Forms: Nil
Where the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to
the consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the
value of supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the
sum total of consideration in money and such further amount in money that is
equivalent to consideration not in money as determined by the application of
rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the
exchange of an old phone and if the price of the new phone without exchange is
twenty four thousand rupees, the open market value of the new phone is twenty
four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
printer that is manufactured by the recipient and the value of the printer known at
the time of supply is four thousand rupees but the open market value of the laptop
is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons,
other than through an agent.
Sec: 15 Forms: Nil
2
[(1)] 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-
(a) be the open market value of such supply;

1
Ins. w.e.f. 01.07.2017 vide Notification No. 10/2017-CT, dt. 28.06.2017, Chapters IV to XVI comprising rules 27 to
138.
2
Re-numbered w.e.f. 26.10.2023 vide Notification No. 52/2023-CT, dt. 26.10.2023.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 29

(b) if the open market value is not available, be the value of supply of goods or
services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined
by the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient,
the value shall, at the option of the supplier, be an amount equivalent to ninety percent
of the price charged for the supply of goods of like kind and quality by the recipient to
his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or
services.
1
[(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a
supplier to a recipient who is a related person, by way of providing corporate guarantee
to any banking company or financial institution on behalf of the said recipient, shall be
deemed to be one per cent of the amount of such guarantee offered, or the actual
consideration, whichever is higher.]
29. Value of supply of goods made or received through an agent.
Sec: 15 Forms: Nil
The value of supply of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the
supplier, be ninety per cent. of the price charged for the supply of goods of like
kind and quality by the recipient to his customer not being a related person,
where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is
supplying groundnuts of like kind and quality in subsequent supplies at a price of
five thousand rupees per quintal on the day of the supply. Another independent
supplier is supplying groundnuts of like kind and quality to the said agent at the
price of four thousand five hundred and fifty rupees per quintal. The value of the
supply made by the principal shall be four thousand five hundred and fifty rupees
per quintal or where he exercises the option, the value shall be 90 per cent. of five
thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall
be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.
Sec: 15 Forms: Nil
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.

1
Ins. w.e.f. 26.10.2023 vide Notification No. 52/2023-CT, dt. 26.10.2023.

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R. 31 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

31. Residual method for determination of value of supply of goods or services or both.
Sec: 15 Forms: Nil
Where the value of supply of goods or services or both cannot be determined under rules 27 to
30, the same shall be determined using reasonable means consistent with the principles and the
general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule, ignoring
rule 30.
1
[31A. Value of supply in case of lottery, betting, gambling and horse racing.
Sec: 15 Forms: Nil
(1) Notwithstanding anything contained in the provisions of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
2
{(2) The value of supply of lottery 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 expression ―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.}
(3) The value of supply of actionable claim in the form of chance to win in betting,
gambling or horse racing in a race club shall be 100% of the face value of the bet or the
amount paid into the totalisator.]

1
Ins. w.e.f. 23.01.2018 vide Notification No. 3/2018-CT, dt. 23.01.2018.
2
Subs. w.e.f. 01.03.2020 vide Notification No. 08/2020-CT, dt. 02.03.2020. Formerly it read:
―(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.‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 32

1
[31B. Value of supply in case of online gaming including online money gaming.
Sec: 15 Forms: Nil
Notwithstanding anything contained in this chapter, the value of supply of online gaming,
including supply of actionable claims involved in online money gaming, shall be the total
amount paid or payable to or deposited with the supplier by way of money or money‘s worth,
including virtual digital assets, by or on behalf of the player:
Provided that any amount returned or refunded by the supplier to the player for any reasons
whatsoever, including player not using the amount paid or deposited with the supplier for
participating in any event, shall not be deductible from the value of supply of online money
gaming.
31C. Value of supply of actionable claims in case of casino.
Sec: 15 Forms: Nil
Notwithstanding anything contained in this chapter, the value of supply of actionable claims in
casino shall be the total amount paid or payable by or on behalf of the player for –
(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in
casino; or
(ii) participating in any event, including game, scheme, competition or any other activity or
process, in the casino, in cases where the token, chips, coins or tickets, by whatever
name called, are not required:
Provided that any amount returned or refunded by the casino to the player on return of token,
coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value
of the supply of actionable claims in casino.
Explanation.- For the purpose of rule 31B and rule 31C, any amount received by the player by
winning any event, including game, scheme, competition or any other activity or process,
which is used for playing by the said player in a further event without withdrawing, shall not
be considered as the amount paid to or deposited with the supplier by or on behalf of the said
player.]
32. Determination of value in respect of certain supplies.
Sec: 15 Forms: Nil
(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:-

1
Ins. Rules 31B and 31C w.e.f. 01.10.2023 vide CGST (III Amendment) Rules, 2023; Notification No. 51/2023-CT,
dt. 29.09.2023 (in supersession of Notification No. 45/2023 dt. 06.09.2023).

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R. 32 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(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-
(i) one per cent. of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of
currency exchanged for an amount exceeding one lakh rupees and up to
ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an air travel agent shall be deemed to be an amount calculated at the rate of
five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per
cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression ―basic fare‖ means that
part of the air fare on which commission is normally paid to the air travel agent by the
airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated
for investment, or savings on behalf of the policy holder, if such an amount is
intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 32A

(c) in all other cases, twenty five per cent. of the premium charged from the policy
holder in the first year and twelve and a half per cent. of the premium charged
from the policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire
premium paid by the policy holder is only towards the risk cover in life
insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second
hand goods i.e., used goods as such or after such minor processing which does not
change the nature of the goods and where no input tax credit has been availed on the
purchase of such goods, the value of supply shall be the difference between the selling
price and the purchase price and where the value of such supply is negative, it shall be
ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who
is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
purchase price of such goods by the defaulting borrower reduced by five percentage
points for every quarter or part thereof, between the date of purchase and the date of
disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the
money value of the goods or services or both redeemable against such token, voucher,
coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in
paragraph 2 of Schedule I of the said Act between distinct persons as referred to in
section 25, where input tax credit is available, shall be deemed to be NIL.
1
[32A. Value of supply in cases where Kerala Flood Cess is applicable.
Sec: 15 Forms: Nil
The value of supply of goods or services or both on which Kerala Flood Cess is levied under
clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms
of section 15 of the Act, but shall not include the said cess.]
33. Value of supply of services in case of pure agent.
Sec: 15 Forms: Nil
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,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;

1
Ins. w.e.f. 01.07.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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R. 34 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately indicated in the invoice issued by the pure agent to the recipient of
service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.
Explanation.-For the purposes of this rule, the expression ―pure agent‖ means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure
agent to incur expenditure or costs in the course of supply of goods or services or
both;
(b) neither intends to hold nor holds any title to the goods or services or both so
procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in
addition to the amount received for supply he provides on his own account.
Illustration.-Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration
fee and approval fee for the name of the company paid to the Registrar of Companies. The fees
charged by the Registrar of Companies for the registration and approval of the name are
compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees.
Therefore, A‘s recovery of such expenses is a disbursement and not part of the value of supply
made by A to B.
1
[34. Rate of exchange of currency, other than Indian rupees, for determination of value
Sec: 15 Forms: Nil
(1) The rate of exchange for determination of value of taxable goods shall be the applicable
rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for
the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the
applicable rate of exchange determined as per the generally accepted accounting
principles for the date of time of supply of such services in terms of section 13 of
the Act.]

1
Subs. w.e.f. 27.07.2017 vide Notification No. 17/2017-CT, dt. 27.07.2017. Formerly it read:
“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.‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 35

35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory
tax.
Sec: 15 Forms: Nil
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,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST,
SGST or UTGST) ÷ (100 + sum of tax rates, as applicable, in %)
Explanation.-For the purposes of the provisions of this Chapter, the expressions-
(a) ―open market value‖ of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the
cess payable by a person in a transaction, where the supplier and the recipient of the
supply are not related and the price is the sole consideration, to obtain such supply at the
same time when the supply being valued is made;
(b) ―supply of goods or services or both of like kind and quality‖ means any other supply of
goods or services or both made under similar circumstances that, in respect of the
characteristics, quality, quantity, functional components, materials, and the reputation of
the goods or services or both first mentioned, is the same as, or closely or substantially
resembles, that supply of goods or services or both.

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R. 36 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

CHAPTER V
INPUT TAX CREDIT
36. Documentary requirements and conditions for claiming input tax credit.
Sec: 16 Forms: GSTR-3B
(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,-
(a) an invoice issued by the supplier of goods or services or both in accordance with
the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-
section (3) of section 31, subject to the payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962
or rules made thereunder for the assessment of integrated tax on imports;
(e) an Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with the
provisions of sub-rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said
document 1[***].
2
[Provided that if the said document does not contain all the specified particulars but
contains the details of the amount of tax charged, description of goods or services, total
value of supply of goods or services or both, GSTIN of the supplier and recipient and
place of supply in case of inter-State supply, input tax credit may be availed by such
registered person.]
(3) No input tax credit shall be availed by a registered person in respect of any tax that has
been paid in pursuance of any order where any demand has been confirmed on account
of any fraud, willful misstatement or suppression of facts.

1
Omtd. the words, letters and figure, ―, and the relevant information, as contained in the said document, is furnished in
FORM GSTR-2 by such person‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No.
19/2022-CT, dt. 28.09.2022.
2
Ins. w.e.f. 04.09.2018 vide Notification No. 39/2018-CT, dt. 04.09.2018.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R.

1
[(4) No input tax credit shall be availed by a registered person in respect of invoices or debit
notes the details of which are required to be furnished under subsection (1) of section 37
unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier in
the statement of outward supplies in FORM GSTR-1 or using the invoice
furnishing facility; and
(b) the details of 2[input tax credit in respect of] such invoices or debit notes have
been communicated to the registered person in FORM GSTR-2B under sub-rule
(7) of rule 60.]

1
Subs. w.e.f. 01.01.2022 vide Notification No. 40/2021-CT, dt. 29.12.2021. Earlier read as,
―*1[(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which
have not been *2{furnished} by the suppliers under sub-section (1) of section 37 *3{in FORM GSTR-1 or
using the invoice furnishing facility}, shall not exceed *4{5 per cent.} of the eligible credit available in
respect of invoices or debit notes the details of which have been *5{furnished} by the suppliers under sub-
section (1) of section 37 *6{in FORM GSTR-1 or using the invoice furnishing facility}].
*7[Provided that the said condition shall apply cumulatively for the period February, March, April, May,
June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be
furnished with the cumulative adjustment of input tax credit for the said months in accordance with the
condition above.]
*8[Provided further that such condition shall apply cumulatively for the period April, May and June, 2021
and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case
may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in
accordance with the condition above.]‖
*1
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt.
09.10.2019.
*2
Subs. w.e.f. 01.01.2021, for the word ―uploaded‖ vide CGST (XIV Amendment) Rules, 2020;
Notification No. 94/2020-CT, dt. 22.12.2020.
*3
Ins. w.e.f. 01.01.2021 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt.
22.12.2020.
*4
Subs. w.e.f. 01.01.2021, for the figures and words ―10 per cent.‖ vide CGST (XIV Amendment) Rules,
2020; Notification No. 94/2020-CT, dt. 22.12.2020. Earlier subs. w.e.f. 01.01.2020, for the figures and
words ―20 per cent.‖ vide Notification No. 75/2019-CT, dt. 26.12.2019.
*5
Subs. w.e.f. 01.01.2021, for the word ―uploaded‖ vide CGST (XIV Amendment) Rules, 2020;
Notification No. 94/2020-CT, dt. 22.12.2020.
*6
Ins. w.e.f. 01.01.2021 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt.
22.12.2020.
*7
Ins. w.e.f. 03.04.2020 vide CGST (IV Amendment) Rules, 2020; Notification No. 30/2020-CT, dt.
03.04.2020.
*8
Subs. w.e.f. 01.06.2021 vide Notification No. 27/2021-CT, dt. 01.06.2021. Earlier read as, ―Provided
further that such condition shall apply cumulatively for the period April and May, 2021 and the return
in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of
input tax credit for the said months in accordance with the condition above.‖. Earlier ins. w.e.f.
01.05.2021 vide Notification No. 13/2021-CT, dt. 01.05.2021.
2
Ins. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.

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R. 37 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

37. Reversal of input tax credit in the case of non-payment of consideration.

Sec: 16 Forms: GSTR-3B
1
[(1) A registered person, who has availed of input tax credit on any inward supply of goods
or services or both, other than the supplies on which tax is payable on reverse charge
basis, but fails to pay to the supplier thereof, the amount towards the value of such
supply 2[, whether wholly or partly,] along with the tax payable thereon, within the time
limit specified in the second proviso to sub-section (2) of section 16, shall pay 3[or
reverse] an amount equal to the input tax credit availed in respect of such supply 4[,
proportionate to the amount not paid to the supplier,] along with interest payable
thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax
period immediately following the period of one hundred and eighty days from the date
of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule
I of the said Act shall be deemed to have been paid for the purposes of the second
proviso to sub-section (2) of section 16:
Provided further that the value of supplies on account of any amount added in
accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be
deemed to have been paid for the purposes of the second proviso to sub-section (2) of
section 16.;
(2) Where the said registered person subsequently makes the payment of the amount
towards the value of such supply along with tax payable thereon to the supplier thereof,
he shall be entitled to re-avail the input tax credit referred to in sub-rule (1).]

1
Subs. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly rule 37(1) and (2) read:
―(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but
fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time
limit specified in the second proviso to sub- section (2) of section 16, shall furnish the details of such supply,
the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not
paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and
eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall
be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
*1[Provided further that the value of supplies on account of any amount added in accordance with the
provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of
the second proviso to sub-section (2) of section 16.]
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the
registered person for the month in which the details are furnished.‖.
*1 Ins. w.e.f. 13.06.2018 vide Notification No. 26/2018-CT, dt. 13.06.2018.
2
Ins. w.e.f. 01.10.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
3
Ins. w.e.f. 01.10.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
4
Ins. w.e.f. 01.10.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 38

1
[(3) ***]
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with the provisions of the Act or the provisions of
this Chapter that had been reversed earlier.
2
[37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and
re-availment thereof.
Sec: 16 Forms: GSTR-1, GSTR-3B
Where input tax credit has been availed by a registered person in the return in FORM
GSTR-3B for a tax period in respect of such invoice or debit note, the details of which
have been furnished by the supplier in the statement of outward supplies in FORM
GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for
the tax period corresponding to the said statement of outward supplies has not been
furnished by such supplier till the 30th day of September following the end of financial
year in which the input tax credit in respect of such invoice or debit note has been
availed, the said amount of input tax credit shall be reversed by the said registered
person, while furnishing a return in FORM GSTR-3B on or before the 30th day of
November following the end of such financial year:
Provided that where the said amount of input tax credit is not reversed by the registered
person in a return in FORM GSTR-3B on or before the 30th day of November following
the end of such financial year during which such input tax credit has been availed, such
amount shall be payable by the said person along with interest thereon under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM
GSTR-3B for the said tax period, the said registered person may re-avail the amount of
such credit in the return in FORM GSTR-3B for a tax period thereafter.]
38. Claim of credit by a banking company or a financial institution
Sec: 17(4) Forms: GSTR-3B
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,-

1
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
―(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for
the period starting from the date of availing credit on such supplies till the date when the amount added to the
output tax liability, as mentioned in sub-rule (2), is paid.‖.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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R. 39 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business
purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of
section 17, 1[***];
(b) the said company or institution shall avail the credit of tax paid on inputs and
input services referred to in the second proviso to sub-section (4) of section 17
and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution 2[and the balance amount of input tax
credit shall be reversed in FORM GSTR-3B];
3
[(d) ***]
39. Procedure for distribution of input tax credit by Input Service Distributor.
Sec: 20 Forms: GSTR-6
(1) An Input Service Distributor shall distribute input tax credit in the manner and subject
to the following conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the
same month and the details thereof shall be furnished in FORM GSTR-6 in
accordance with the provisions of Chapter VIII of these rules;
(b) the Input Service Distributor shall, in accordance with the provisions of
clause (d), separately distribute the amount of ineligible input tax credit
(ineligible under the provisions of sub-section (5) of section 17 or otherwise) and
the amount of eligible input tax credit;
(c) the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
(d) the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ‗R1‘, whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s) who
are engaged in making exempt supply, or are otherwise not registered for any
reason, shall be the amount, ―C1‖, to be calculated by applying the following
formula -

1
Omtd. the word, letters and figure, ―in FORM GSTR-2‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022;
Notification No. 19/2022-CT, dt. 28.09.2022.
2
Subs. for the words, letters and figure, ―and shall be furnished in FORM GSTR-2‖ w.e.f. 01.10.2022 vide CGST (II
Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
3
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read: ―(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42
and 43, be credited to the electronic credit ledger of the said company or the institution.‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 39

C1 = (t1 ÷ T) × C
where,
―C‖ is the amount of credit to be distributed.
―t1‖ is the turnover, as referred to in section 20, of person R1 during the relevant
period, and
―T‖ is the aggregate of the turnover, during the relevant period, of all recipients
to whom the input service is attributable in accordance with the provisions of
section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax
credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipient located in the same State or Union territory in
which the Input Service Distributor is located, be distributed as input tax
credit of central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that
of the Input Service Distributor, be distributed as integrated tax and the
amount to be so distributed shall be equal to the aggregate of the amount
of input tax credit of central tax and State tax or Union territory tax that
qualifies for distribution to such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is
issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note,
as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input
tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to
an Input Service Distributor by the supplier shall be distributed in the manner and
subject to the conditions specified in clauses (a) to (f) and the amount attributable
to any recipient shall be calculated in the manner provided in clause (d) and such
credit shall be distributed in the month in which the debit note is included in the
return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note
to the Input Service Distributor by the supplier shall be apportioned to each
recipient in the same ratio in which the input tax credit contained in the original
invoice was distributed in terms of clause (d), and the amount so apportioned
shall be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or

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R. 40 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(ii) added to the output tax liability of the recipient where the amount so
apportioned is in the negative by virtue of the amount of credit under
distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to
a wrong recipient by the Input Service Distributor, the process specified in clause (j) of
sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input
Service Distributor invoice to the recipient entitled to such credit and include the Input
Service Distributor credit note and the Input Service Distributor invoice in the return in
FORM GSTR-6 for the month in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.
Sec: 18 Forms: ITC-01, GSTR-1, GSTR-4
(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,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-
section (1) of section 18, shall be claimed after reducing the tax paid on such
capital goods by five percentage points per quarter of a year or part thereof from
the date of the invoice or such other documents on which the capital goods were
received by the taxable person.
1
[(b) the registered person shall within a period of thirty days from the date of
becoming eligible to avail the input tax credit under sub-section (1) of section 18,
or within such further period as may be extended by the Commissioner by a
notification in this behalf, shall make a declaration, electronically, on the
common portal in FORM GST ITC-01 to the effect that he is eligible to avail
the input tax credit as aforesaid:
Provided that any extension of the time limit notified by the Commissioner of
State tax or the Commissioner of Union territory tax shall be deemed to be
notified by the Commissioner];
(c) the declaration under clause (b) shall clearly specify the details relating to the
inputs held in stock or inputs contained in semi-finished or finished goods held in
stock, or as the case may be, capital goods–

1
Subs. w.e.f. 01.07.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017. Formerly rule 40(1)(b) read:
―the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax
credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in
FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid‖.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 41

(i) on the day immediately preceding the date from which he becomes liable
to pay tax under the provisions of the Act, in the case of a claim under
clause (a) of sub-section (1) of section 18;
(ii) on the day immediately preceding the date of the grant of registration, in
the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes liable
to pay tax under section 9, in the case of a claim under clause (c) of sub-
section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies made
by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by
a practicing chartered accountant or a cost accountant if the aggregate value of
the claim on account of central tax, State tax, Union territory tax and integrated
tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding
details furnished by the corresponding supplier in FORM GSTR-1 or as the case
may be, in FORM GSTR-4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for
the purposes of sub-section (6) of section 18, shall be calculated by reducing the input
tax on the said goods at the rate of five percentage points for every quarter or part
thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
Sec: 18 Forms: ITC-02
(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:
Provided that in the case of demerger, the input tax credit shall be apportioned in the
ratio of the value of assets of the new units as specified in the demerger scheme.
1
[Explanation: - For the purpose of this sub-rule, it is hereby clarified that the ―value of
assets‖ means the value of the entire assets of the business, whether or not input tax
credit has been availed thereon.]
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,
lease or transfer of business has been done with a specific provision for the transfer of
liabilities.

1
Ins. w.e.f. 29.03.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019, dt. 29.03.2019.

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R. 42 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM GST
ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
in his books of account.
1
[41A. Transfer of credit on obtaining separate registration for multiple places of
business within a State or Union territory
Sec: 18 Forms: GST ITC-02A
(1) A registered person who has obtained separate registration for multiple places of
business in accordance with the provisions of rule 11 and who intends to transfer, either
wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to
any or all of the newly registered place of business, shall furnish within a period of
thirty days from obtaining such separate registrations, the details in FORM GST ITC-
02A electronically on the common portal, either directly or through a Facilitation Centre
notified in this behalf by the Commissioner:
Provided that the input tax credit shall be transferred to the newly registered entities in
the ratio of the value of assets held by them at the time of registration.
Explanation.- For the purposes of this sub-rule, it is hereby clarified that the ‗value of
assets‘ means the value of the entire assets of the business whether or not input tax
credit has been availed thereon.
(2) The newly registered person (transferee) shall, on the common portal, accept the details
so furnished by the registered person (transferor) and, upon such acceptance, the
unutilised input tax credit specified in FORM GST ITC-02A shall be credited to his
electronic credit ledger.]
42. Manner of determination of input tax credit in respect of inputs or input services
and reversal thereof.
Sec: 17(1) to 17(3) Forms: GSTR-3B
(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,-
(a) the total input tax involved on inputs and input services in a tax period, be
denoted as ‗T‘;

1
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 42

(b) the amount of input tax, out of ‗T‘, attributable to inputs and input services
intended to be used exclusively for the purposes other than business, be denoted
as ‗T1‘;
(c) the amount of input tax, out of ‗T‘, attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as ‗T2‘;
(d) the amount of input tax, out of ‗T‘, in respect of inputs and input services
on which credit is not available under sub-section (5) of section 17, be denoted
as ‗T3‘;
(e) the amount of input tax credit credited to the electronic credit ledger of registered
person, be denoted as ‗C1‘ and calculated as-
C1 = T- (T1 + T2 + T3);
(f) the amount of input tax credit attributable to inputs and input services intended to
be used exclusively for effecting supplies other than exempted but including zero
rated supplies, be denoted as ‗T4‘;
1
[Explanation: For the purpose of this clause, it is hereby clarified that in case of
supply of services covered by clause (b) of paragraph 5 of Schedule II of the said
Act, value of T4 shall be zero during the construction phase because inputs and
input services will be commonly used for construction of apartments booked on
or before the date of issuance of completion certificate or first occupation of the
project, whichever is earlier, and those which are not booked by the said date.]
(g) ‗T1‘, ‗T2‘, ‗T3‘ and ‗T4‘ shall be determined and declared by the registered person
2
[***] 3[at summary level in FORM GSTR-3B];
(h) input tax credit left after attribution of input tax credit under clause 4[(f)] shall be
called common credit, be denoted as ‗C2‘ and calculated as-
C2 = C1 - T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as
‗D1‘ and calculated as-
D1 = (E ÷ F) × C2
where,
‗E‘ is the aggregate value of exempt supplies during the tax period, and
‗F‘ is the total turnover in the State of the registered person during the tax period:

1
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
2
Omtd. the words, letters and figure, ―at the invoice level in FORM GSTR-2 and‖ w.e.f. 01.10.2022 vide CGST (II
Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
3
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
4
Subs w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
Formerly the brackets and letter ―(f)‖, read as ―(g)‖.

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R. 42 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[Provided that in case of supply of services covered by clause (b) of paragraph 5
of Schedule II of the Act, the value of ‗E/F‘ for a tax period shall be calculated
for each project separately, taking value of E and F as under:-
E= aggregate carpet area of the apartments, construction of which is exempt from
tax plus aggregate carpet area of the apartments, construction of which is not
exempt from tax, but are identified by the promoter to be sold after issue of
completion certificate or first occupation, whichever is earlier;
F= aggregate carpet area of the apartments in the project;
Explanation 1: In the tax period in which the issuance of completion certificate or
first occupation of the project takes place, value of E shall also include aggregate
carpet area of the apartments, which have not been booked till the date of
issuance of completion certificate or first occupation of the project, whichever is
earlier;
Explanation 2: Carpet area of apartments, tax on construction of which is paid or
payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial
number 3 of the Table in the notification No. 11/2017-Central Tax (Rate),
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017, as
amended, shall be taken into account for calculation of value of ‗E‘ in view of
Explanation (iv) in paragraph 4 of the notification No. 11/2017-Central Tax
(Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June,
2017, as amended.]
2
[Provided further] that where the registered person does not have any turnover
during the said tax period or the aforesaid information is not available, the value
of ‗E/F‘ shall be calculated by taking values of ‗E‘ and ‗F‘ of the last tax period
for which the details of such turnover are available, previous to the month during
which the said value of ‗E/F‘ is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the
aggregate value of exempt supplies and the total turnover shall exclude the
amount of any duty or tax levied under entry 84 3[and entry 92A] of List I of the
Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said
Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and
input services are used partly for business and partly for non-business purposes,
be denoted as ‗D2‘, and shall be equal to five per cent. of C2; and

1
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
2
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
Formerly read as ―Provided‖.
3
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 42

(k) the remainder of the common credit shall be the eligible input tax credit
attributed to the purposes of business and for effecting supplies other than
exempted supplies but including zero rated supplies and shall be denoted as ‗C3‘,
where,-
C3 = C2 - (D1 + D2);
1
[(l) the amount ‗C3‗, ‗D1‘ and ‗D2‘ shall be computed separately for input tax credit
of central tax, State tax, Union territory tax and integrated tax and declared in
FORM GSTR-3B or through FORM GST DRC-03;]
(m) the amount equal to aggregate of ‗D 1‘ and ‗D2‘ shall be 2[reversed by the
registered person in FORM GSTR-3B or through FORM GST DRC-03] :
Provided that where the amount of input tax relating to inputs or input services
used partly for the purposes other than business and partly for effecting exempt
supplies has been identified and segregated at the invoice level by the
registered person, the same shall be included in ‗T 1‘ and ‗T2‘ respectively, and
the remaining amount of credit on such inputs or input services shall be
included in ‗T4‘.
3
(2) [Except in case of supply of services covered by clause (b) of paragraph 5 of the
Schedule II of the Act, the input tax credit] determined under sub-rule (1) shall be
calculated finally for the financial year before the due date for furnishing of the return
for the month of September following the end of the financial year to which such credit
relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of ‗D1‘ and
‗D2‘ exceeds the aggregate of the amounts determined under sub-rule (1) in
respect of ‗D1‘ and ‗D2‘, such excess shall be 4[reversed by the registered person
in FORM GSTR-3B or through FORM GST DRC-03] in the month not later
than the month of September following the end of the financial year to which
such credit relates and the said person shall be liable to pay interest on the said
excess amount at the rate specified in sub-section (1) of section 50 for the period
starting from the first day of April of the succeeding financial year till the date of
payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of
‗D1‘ and ‗D2‘ exceeds the aggregate of the amounts calculated finally in respect
of ‗D1‘ and ‗D2‘, such excess amount shall be claimed as credit by the registered

1
Subs w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
Formerly read as : ―(l) the amount ‗C3‘ shall be computed separately for input tax credit of central tax, State tax,
Union territory tax and integrated tax;‖.
2
Subs w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the text, ―added to the output tax liability of the registered person‖.
3
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt.29.03.2019, for
the text, ―The input tax credit‖.
4
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the text, ―added to the output tax liability of the registered person‖.

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R. 42 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

person in his return for a month not later than the month of September following
the end of the financial year to which such credit relates.
1
[(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of
the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each
ongoing project or project which commences on or after 1st April, 2019, which did not
undergo or did not require transition of input tax credit consequent to change of rates of
tax on 1st April, 2019 in accordance with notification No. 11/2017- Central Tax (Rate),
dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as
amended for the entire period from the commencement of the project or 1st July, 2017,
whichever is later, to the completion or first occupation of the project, whichever is
earlier, before the due date for furnishing of the return for the month of September
following the end of financial year in which the completion certificate is issued or first
occupation takes place of the project, in the manner prescribed in the said sub-rule, with
the modification that value of E/F shall be calculated taking value of E and F as under:
E= aggregate carpet area of the apartments, construction of which is exempt from tax
plus aggregate carpet area of the apartments, construction of which is not exempt from
tax, but which have not been booked till the date of issuance of completion certificate or
first occupation of the project, whichever is earlier:
F= aggregate carpet area of the apartments in the project;
and,-
(a) where the aggregate of the amounts calculated finally in respect of ‗D1‘ and ‗D2‘
exceeds the aggregate of the amounts determined under sub-rule (1) in respect of
‗D1‘ and ‗D2‘, such excess shall be reversed by the registered person in FORM
GSTR-3B or through FORM GST DRC-03 in the month not later than the
month of September following the end of the financial year in which the
completion certificate is issued or first occupation of the project takes place and
the said person shall be liable to pay interest on the said excess amount at the rate
specified in sub-section (1) of section 50 for the period starting from the first day
of April of the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of
‗D1‘ and ‗D2‘ exceeds the aggregate of the amounts calculated finally in respect
of ‗D1‘ and ‗D2‘, such excess amount shall be claimed as credit by the registered
person in his return for a month not later than the month of September following
the end of the financial year in which the completion certificate is issued or first
occupation takes place of the project.
(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the
Act, the input tax determined under sub-rule (1) shall be calculated finally, for
commercial portion in each project, other than residential real estate project (RREP),
which underwent transition of input tax credit consequent to change of rates of tax on

1
Ins. Sl. No. (3) to (6) w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt.
29.03.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 42

the 1st April, 2019 in accordance with notification No. 11/2017- Central Tax (Rate),
dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as
amended for the entire period from the commencement of the project or 1st July, 2017,
whichever is later, to the completion or first occupation of the project, whichever is
earlier, before the due date for furnishing of the return for the month of September
following the end of financial year in which the completion certificate is issued or first
occupation takes place of the project, in the following manner.
(a) The aggregate amount of common credit on commercial portion in the project
(C3aggregate_comm) shall be calculated as under,
C3aggregate_comm = [aggregate of amounts of C3 determined under sub- rule (1) for
the tax periods starting from 1st July, 2017 to 31st March, 2019,
× (AC / AT)] + [ aggregate of amounts of C3 determined under
sub- rule (1)for the tax periods starting from 1st April, 2019 to
the date of completion or first occupation of the project,
whichever is earlier]
Where, -
AC = total carpet area of the commercial apartments in the project
AT= total carpet area of all apartments in the project
(b) The amount of final eligible common credit on commercial portion in the project
(C3final_comm) shall be calculated as under
C3final_comm= C3aggregate_comm × (E/ F)
Where, -
E = total carpet area of commercial apartments which have not been booked till
the date of issuance of completion certificate or first occupation of the project,
whichever is earlier.
F = AC = total carpet area of the commercial apartments in the project
(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the
registered person in FORM GSTR-3B or through FORM GST DRC-03 in the
month not later than the month of September following the end of the financial
year in which the completion certificate is issued or first occupation takes place
of the project and the said person shall be liable to pay interest on the said excess
amount at the rate specified in sub-section (1) of section 50 for the period starting
from the first day of April of the succeeding financial year till the date of
payment;
(d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed as
credit by the registered person in his return for a month not later than the month
of September following the end of the financial year in which the completion
certificate is issued or first occupation takes place of the project.
(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on
completion or first occupation of an RREP which underwent transition of input tax
credit consequent to change of rates of tax on 1st April, 2019 in accordance with

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R. 43 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published vide
GSR No. 690(E) dated the 28th June, 2017, as amended.
(6) Where any input or input service are used for more than one project, input tax credit
with respect to such input or input service shall be assigned to each project on a
reasonable basis and credit reversal pertaining to each project shall be carried out as per
sub-rule (3).]
43. Manner of determination of input tax credit in respect of capital goods and
reversal thereof in certain cases.
Sec: 17(1) to 17(3) Forms: GSTR-3B
(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,-
(a) the amount of input tax in respect of capital goods used or intended to be used
exclusively for non-business purposes or used or intended to be used exclusively
for effecting exempt supplies shall be indicated in 1[***] 2[FORM GSTR-3B]
and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including
zero-rated supplies shall be indicated in 3[***] 4[FORM GSTR-3B] and shall be
credited to the electronic credit ledger;
5
[Explanation: For the purpose of this clause, it is hereby clarified that in case of
supply of services covered by clause (b) of paragraph 5 of the Schedule II of the
said Act, the amount of input tax in respect of capital goods used or intended to
be used exclusively for effecting supplies other than exempted supplies but
including zero rated supplies, shall be zero during the construction phase because
capital goods will be commonly used for construction of apartments booked on or
before the date of issuance of completion certificate or first occupation of the
project, whichever is earlier, and those which are not booked by the said date.]

1
Omtd. the words, letters and figure, ―Form GSTR-2 and‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022;
Notification No. 19/2022-CT, dt. 28.09.2022.
2
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
3
Omtd. the words, letters and figure, ―Form GSTR-2 and‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022;
Notification No. 19/2022-CT, dt. 28.09.2022.
4
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
5
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 43

1
[(c) the amount of input tax in respect of capital goods not covered under clauses (a)
and (b), denoted as ‗A, being the amount of tax as reflected on the invoice, shall
credit directly to the electronic credit ledger and the validity of the useful life of
such goods shall extend upto five years from the date of the invoice for such
goods:
Provided that where any capital goods earlier covered under clause (a) is
subsequently covered under this clause, input tax in respect of such capital goods
denoted as ‗A‘ shall be credited to the electronic credit ledger subject to the
condition that the ineligible credit attributable to the period during which such
capital goods were covered by clause (a), denoted as ‗Tie‘, shall be calculated at
the rate of five percentage points for every quarter or part thereof and added to
the output tax liability of the tax period in which such credit is claimed:
Provided further that the amount ‗Tie‘ shall be computed separately for input tax
credit of central tax, State tax, Union territory tax and integrated tax and declared
in FORM GSTR-3B.
Explanation.- An item of capital goods declared under clause (a) on its receipt
shall not attract the provisions of sub-section (4) of section 18, if it is
subsequently covered under this clause.]
2
(d) [the aggregate of the amounts of ‗A‘ credited to the electronic credit ledger
under clause (c) in respect of common capital goods whose useful life remains
during the tax period, to be denoted as ‗Tc‘, shall be the common credit in respect
of such capital goods:
Provided that where any capital goods earlier covered under clause (b) are
subsequently covered under clause (c), the input tax credit claimed in respect of
such capital good(s) shall be added to arrive at the aggregate value ‗Tc‘;]

1
Subs. w.e.f. 01.04.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
Formerly it read:
―(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 credit ledger and the useful life of such goods shall be taken as five years from the date
of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause,
the value of ‗A‘ shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter
or part thereof and the amount ‗A‘ shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of
sub-section (4) of section 18, if it is subsequently covered under this clause.‖.
2
Subs. w.e.f. 01.04.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
Formerly it read:
―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:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the
value of ‗A‘ arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof
shall be added to the aggregate value ‗Tc‘;‖.

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R. 43 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(e) the amount of input tax credit attributable to a tax period on common capital
goods during their useful life, be denoted as ‗Tm‘ and calculated as-
Tm = Tc ÷ 60
1
[Explanation.- For the removal of doubt, it is clarified that useful life of any
capital goods shall be considered as five years from the date of invoice and the
said formula shall be applicable during the useful life of the said capital goods.]
2
[***]
(g) the amount of common credit attributable towards exempted supplies, be denoted
as ‗Te‘, and calculated as-
Te= (E÷ F) x Tr
where,
‗E‘ is the aggregate value of exempt supplies, made, during the tax period, and
‗F‘ is the total turnover 3[in the State] of the registered person during the tax
period:
4
[Provided that in case of supply of services covered by clause (b) of paragraph 5
of the Schedule II of the Act, the value of ‗E/F‘ for a tax period shall be
calculated for each project separately, taking value of E and F as under:
E= aggregate carpet area of the apartments, construction of which is exempt from
tax plus aggregate carpet area of the apartments, construction of which is not
exempt from tax, but are identified by the promoter to be sold after issue of
completion certificate or first occupation, whichever is earlier;
F= aggregate carpet area of the apartments in the project;
Explanation 1: In the tax period in which the issuance of completion certificate
or first occupation of the project takes place, value of E shall also include
aggregate carpet area of the apartments, which have not been booked till the date
of issuance of completion certificate or first occupation of the project, whichever
is earlier.
Explanation 2: Carpet area of apartments, tax on construction of which is paid or
payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial
number 3 of the Table in notification No. 11/2017-Central Tax (Rate) published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) dated
28th June, 2017 vide GSR No. 690 (E) dated 28th June, 2017, as amended, shall
be taken into account for calculation of value of ‗E‘ in view of Explanation (iv)

1
Ins. w.e.f. 01.04.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
2
Omtd. w.e.f. 01.04.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
Formerly it read:
―(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life
remains during the tax period, be denoted as ‗Tr‘ and shall be the aggregate of ‗Tm‘ for all such capital goods;‖.
3
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
4
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 43

in paragraph 4 of the notification No. 11/2017-Central Tax (Rate) published in

the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the
28th June, 2017 vide GSR No. 690 (E) dated 28th June, 2017, as amended.]
1
[Provided further] that where the registered person does not have any turnover
during the said tax period or the aforesaid information is not available, the value
of ‗E/F‘ shall be calculated by taking values of ‗E‘ and ‗F‘ of the last tax period
for which the details of such turnover are available, previous to the month during
which the said value of ‗E/F‘ is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the
aggregate value of exempt supplies and the total turnover shall exclude the
amount of any duty or tax levied under entry 84 2[and entry 92A] of List I of the
Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said
Schedule;
(h) the amount Te along with the applicable interest shall, during every tax period of
the useful life of the concerned capital goods, be added to the output tax liability
of the person making such claim of credit.
3
[(i) The amount Te shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax and declared in FORM
GSTR-3B.]
4
[(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the
Act, the amount of common credit attributable towards exempted supplies (Tefinal) shall
be calculated finally for the entire period from the commencement of the project or 1st
July, 2017, whichever is later, to the completion or first occupation of the project,
whichever is earlier, for each project separately, before the due date for furnishing of the
return for the month of September following the end of financial year in which the
completion certificate is issued or first occupation takes place of the project, as under:
Tefinal = [(E1 + E2 + E3) /F] x Tcfinal,
Where,-
E1 = aggregate carpet area of the apartments, construction of which is exempt from tax
E2 = aggregate carpet area of the apartments, supply of which is partly exempt and
partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be
calculated as under, -
E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-

1
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the word, ―Provided‖.
2
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
3
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
4
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the word, ―The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated
tax.‖

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R. 43 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

Where,-
V1 is the total value of supply of such apartments which was exempt from tax; and
V2 is the total value of supply of such apartments which was taxable
E3 = aggregate carpet area of the apartments, construction of which is not exempt from
tax, but have not been booked till the date of issuance of completion certificate or first
occupation of the project, whichever is earlier:
F= aggregate carpet area of the apartments in the project;
Tcfinal = aggregate of Afinal in respect of all capital goods used in the project and Afinal for
each capital goods shall be calculated as under,
Afinal = A x (number of months for which capital goods is used for the project/ 60)
and,-
(a) where value of Tefinal exceeds the aggregate of amounts of Te determined for
each tax period under sub-rule (1), such excess shall be reversed by the registered
person in FORM GSTR-3B or through FORM GSTDRC-03 in the month not
later than the month of September following the end of the financial year in
which the completion certificate is issued or first occupation takes place of the
project and the said person shall be liable to pay interest on the said excess
amount at the rate specified in sub-section (1) of section 50 for the period starting
from the first day of April of the succeeding financial year till the date of
payment; or
(b) where aggregate of amounts of Te determined for each tax period under sub-rule
(1) exceeds Tefinal, such excess amount shall be claimed as credit by the
registered person in his return for a month not later than the month of September
following the end of the financial year in which the completion certificate is
issued or first occupation takes place of the project.
Explanation- For the purpose of calculation of Tcfinal, part of the month shall be treated
as one complete month.
(3) The amount Tefinal and Tcfinal shall be computed separately for input tax credit of central
tax, State tax, Union territory tax and integrated tax.
(4) Where any capital goods are used for more than one project, input tax credit with
respect to such capital goods shall be assigned to each project on a reasonable basis and
credit reversal pertaining to each project shall be carried out as per sub-rule (2).
(5) Where any capital goods used for the project have their useful life remaining on the
completion of the project, input tax credit attributable to the remaining life shall be
availed in the project in which the capital goods is further used;]

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1 2
[ {Explanation 1}:-For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of exempt supplies shall exclude:-
3
{(a) ***}
(b) the value of services by way of accepting deposits, extending loans or advances
in so far as the consideration is represented by way of interest or discount, except
in case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances; and
4
{***}]
5
[(d) the value of supply of Duty Credit Scrips specified in the notification of the
Government of India, Ministry of Finance, Department of Revenue No. 35/2017-
Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR
1284(E), dated the 13th October, 2017.]
6
[Explanation 2: For the purposes of rule 42 and this rule,-
(i) the term ―apartment‖ shall have the same meaning as assigned to it in clause (e)
of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of
2016);
(ii) the term ―project‖ shall mean a real estate project or a residential real estate
project;
(iii) the term ―Real Estate Project (REP)‖ shall have the same meaning as assigned to
it in in clause (zn) of section 2 of the Real Estate (Regulation and Development)
Act, 2016 (16 of 2016);

1
Subs. w.e.f. 23.01.2018 vide Notification No. 3/2018-CT, dt. 23.01.2018. Earlier ins. w.e.f. 15.11.2017 vide
Notification No. 55/2017-CT, dt. 15.11.2017, it read:
―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-IT(R), 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 27 th October,
2017.‖.
2
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the word, ―Explanation‖.
3
Omtd. (a) w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
Formerly it read:
―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-IT(R), 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;‖.
4
Omtd. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as : ―(c) the value of supply of services by way of transportation of goods by a vessel from the customs
station of clearance in India to a place outside India.‖
5
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.
6
Ins. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.

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R. 43 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(iv) the term ―Residential Real Estate Project (RREP)‖ shall mean a REP in which the
carpet area of the commercial apartments is not more than 15 per cent. of the total
carpet area of all the apartments in the REP;
(v) the term ―promoter‖ shall have the same meaning as assigned to it in in clause
(zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16
of 2016);
(vi) ―Residential apartment‖ shall mean an apartment intended for residential use as
declared to the Real Estate Regulatory Authority or to competent authority;
(vii) ―Commercial apartment‖ shall mean an apartment other than a residential
apartment;
(viii) the term ―competent authority‖ as mentioned in definition of ―residential
apartment‖, means the local authority or any authority created or established
under any law for the time being in force by the Central Government or State
Government or Union Territory Government, which exercises authority over land
under its jurisdiction, and has powers to give permission for development of such
immovable property;
(ix) the term ―Real Estate Regulatory Authority‖ shall mean the Authority established
under sub- section (1) of section 20 (1) of the Real Estate (Regulation and
Development) Act, 2016 (No. 16 of 2016) by the Central Government or State
Government;
(x) the term ―carpet area‖ shall have the same meaning assigned to it in in clause (k)
of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of
2016);
(xi) ―an apartment booked on or before the date of issuance of completion certificate
or first occupation of the project‖ shall mean an apartment which meets all the
following three conditions, namely-
(a) part of supply of construction of the apartment service has time of supply
on or before the said date; and
(b) consideration equal to at least one installment has been credited to the
bank account of the registered person on or before the said date; and
(c) an allotment letter or sale agreement or any other similar document
evidencing booking of the apartment has been issued on or before the said
date.
(xii) The term ―ongoing project‖ shall have the same meaning as assigned to it in
notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published
vide GSR No. 690(E) dated the 28th June, 2017, as amended;
(xiii) The term ―project which commences on or after 1st April, 2019‖ shall have the
same meaning as assigned to it in notification No. 11/2017-Central Tax (Rate),
dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June,
2017, as amended;]

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1
[Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions
mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to
be included in the value of exempt supplies under clause (b) of the Explanation to sub-section
(3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at
arrival terminal in international airports to the incoming passengers.]

1
Ins. w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.

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R. 44 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

44. Manner of reversal of credit under special circumstances.

Sec: 18(4), 29(5) Forms: ITC-03, GSTR-1, GSTR-10
(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,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods
held in stock, the input tax credit shall be calculated proportionately on the basis
of the corresponding invoices on which credit had been availed by the registered
taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining
useful life in months shall be computed on pro-rata basis, taking the useful life as
five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months = 5 months ignoring a part of the month
Input tax credit taken on such capital goods = C
Input tax credit attributable to remaining useful life = C multiplied by 5/60
1
[(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax
credit of central tax, State tax, Union territory tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market price
of the goods on the effective date of the occurrence of any of the events specified in
sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.]
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of
the registered person and the details of the amount shall be furnished in FORM GST
ITC-03, where such amount relates to any event specified in sub-section (4) of
section 18 and in FORM GSTR-10, where such amount relates to the cancellation of
registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.

1
Subs. w.e.f. 01.07.2017 vide Notification No. 17/2017-CT, dt. 27.07.2017. Formerly rule 44 (2), (3) read:
―(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of [central tax, State
tax, Union territory tax and integrated tax].
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate
the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the
occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-
section (5) of section 29.‖.
Prior to this, the bracketed portion of rule 44(2) was subs. w.e.f. 01.07.2017, for the words ―integrated tax and central
tax‖ vide Notification No. 15/2017-CT, dt. 01.07.2017.

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(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating
to capital goods shall be determined in the same manner as specified in clause (b) of
sub-rule (1) and the amount shall be determined separately for input tax credit of
1
[central tax, State tax, Union territory tax and integrated tax]:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the
output tax liability and the same shall be furnished in FORM GSTR-1.
2
[44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold
dore bar.
Sec: 18, 140 Forms: Nil
The credit of Central tax in the electronic credit ledger taken in terms of the provisions of
section 140 relating to the CENVAT Credit carried forward which had accrued on account of
payment of the additional duty of customs levied under sub-section (1) of section 3 of the
Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the
stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery
held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be
restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the
electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold
jewellery made therefrom and where such supply has already been made, such debit shall be
within one week from the date of commencement of these Rules.]
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker.
Sec: 19, 143 Forms: ITC-04, GSTR-1
(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 3[, 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:
Provided that the challan issued by the principal may be endorsed by the job worker,
indicating therein the quantity and description of goods where the goods are sent by one
job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by
another job worker, indicating therein the quantity and description of goods where the
goods are sent by one job worker to another or are returned to the principal.]

1
Subs. w.e.f. 01.07.2017, for the words and letters ―IGST and CGST‖ vide Notification No. 15/2017-CT,
dt. 01.07.2017.
2
Ins. w.e.f. 17.08.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017.
3
Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.

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(2) The challan issued by the principal to the job worker shall contain the details specified
in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a
job worker 1[***] 2[during a specified period] shall be included in FORM GST ITC-04
furnished for that period on or before the twenty-fifth day of the month succeeding 3[the
said period] 4[or within such further period as may be extended by the Commissioner by
a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax
or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]
5
[Explanation. - For the purposes of this sub-rule, the expression ―specified period‖
shall mean.-
(a) the period of six consecutive months commencing on the 1st day of April and the
1st day of October in respect of a principal whose aggregate turnover during the
immediately preceding financial year exceeds five crore rupees; and
(b) a financial year in any other case.]
(4) Where the inputs or capital goods are not returned to the principal within the time
stipulated in section 143, it shall be deemed that such inputs or capital goods had been
supplied by the principal to the job worker on the day when the said inputs or capital
goods were sent out and the said supply shall be declared in FORM GSTR-1 and the
principal shall be liable to pay the tax along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions ―capital goods‖ shall include ―plant and machinery‖ as defined in
the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of
such security.

1
Omtd. the words ―or sent from one job worker to another‖ w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt.
31.12.2018./2019-CT.
2
Subs. w.e.f. 01.10.2021, for the words, ―during a quarter‖ vide CGST (VIII Amendment) Rules, 2021; Notification
No. 35/2021-CT, dt. 24.09.2021.
3
Subs. w.e.f. 01.10.2021, for the words, ―the said quarter‖ vide CGST (VIII Amendment) Rules, 2021; Notification
No. 35/2021-CT, dt. 24.09.2021.
4
Ins. w.e.f. 28.10.2017 vide Notification No. 51/2017-CT, dt. 28.10.2017.
5
Ins. w.e.f. 01.10.2021 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021.

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CHAPTER VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.
Sec: 31 Forms: Nil
Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered
person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique
for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details be recorded in the tax invoice;
1
[Provided that 2{in cases involving supply of online money gaming or in cases}
where any taxable service is supplied by or through an electronic commerce
operator or by a supplier of online information and database access or retrieval
services to a recipient who is un-registered, irrespective of the value of such
supply, a tax invoice issued by the registered person shall contain the 3{name of
the state of the recipient and the same shall be deemed to be the address on record
of the recipient}.]
(g) Harmonised System of Nomenclature code for goods or services;
(h) description of goods or services;
(i) quantity in case of goods and unit or Unique Quantity Code thereof;
(j) total value of supply of goods or services or both;

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
2
Ins. w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023.
3
Subs. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as : ―name and address of the recipient along with its PIN code and the name of the State and the said
address shall be deemed to be the address on record of the recipient‖.

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(k) taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
(l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m) amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a supply in the
course of inter-State trade or commerce;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
1 2
[(r) {Quick Response} code, having embedded Invoice Reference Number (IRN) in
it, in case invoice has been issued in the manner prescribed under sub-rule (4) of
rule 48.]
3
[(s) a declaration as below, that invoice is not required to be issued in the manner
specified under sub-rule (4) of rule 48, in all cases where an invoice is issued,
other than in the manner so specified under the said sub-rule (4) of rule 48, by the
taxpayer having aggregate turnover in any preceding financial year from 2017-18
onwards more than the aggregate turnover as notified under the said sub-rule (4)
of rule 48-
―I/We hereby declare that though our aggregate turnover in any preceding
financial year from 2017-18 onwards is more than the aggregate turnover notified
under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms
of the provisions of the said sub-rule.‖]
4
[Provided that the Board may, on the recommendations of the Council, by notification,
specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specified number of digits of
Harmonised System of Nomenclature code shall be required to be mentioned by
all registered taxpayers; and

1
Ins. w.e.f. 30.09.2020 vide CGST (XI Amendment) Rules, 2020; Notification No. 72/2020-CT, dt. 30.09.2020.
2
Corrigendum dt. 01.10.2020 for the words ―Quick Reference‖.
3
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.
4
Subs. w.e.f. 15.10.2020 vide CGST (XII Amendment) Rules, 2020; Notification No. 79/2020-CT, dt. 15.10.2020.
Formerly it read: ―Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of
registered persons shall be required to mention, for such period as may be specified in the said notification;
and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature
code for goods or services, for such period as may be specified in the said notification:‖.

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(iii) the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services:]
Provided further that where an invoice is required to be issued under clause (f) of sub-
section (3) of section 31, a registered person may issue a consolidated invoice at the end
of a month for supplies covered under sub-section (4) of section 9, the aggregate value
of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
1
[Provided also that in the case of the export of goods or services, the invoice shall carry
an endorsement ―SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF
INTEGRATED TAX‖ or ―SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT
OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR
LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX‖, as
the case may be, and shall, in lieu of the details specified in clause (e), contain the
following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:]
Provided also that a registered person 2[, other than the supplier engaged in making
supply of services by way of admission to exhibition of cinematograph films in
multiplex screens,] may not issue a tax invoice in accordance with the provisions of
clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in
respect of all such supplies.
3
[Provided also that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of an electronic invoice in
accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).]
4
[Provided also that the Government may, by notification, on the recommendations of
the Council, and subject to such conditions and restrictions as mentioned therein,
specify that the tax invoice shall have Quick Response (QR) code.]
1
Subs. w.e.f. 27.07.2017 vide Notification No. 17/2017-CT, dt. 27.07.2017. Formerly it read:
―Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement ―SUPPLY
MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX‖ or ―SUPPLY MEANT FOR EXPORT UNDER
BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX‖, as the case may be,
and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:‖.
2
Ins. w.e.f. 01.09.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.
3
Ins. w.e.f. 31.12.2018 vide Notification No.74/2018-CT, dt. 31.12.2018.
4
Ins. w.e.f. 01.04.2020 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019 read
with Notification No.71/2019-CT, dt. 13.12.2019.

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1
[46A. Invoice-cum-bill of supply.
Sec: 31 Forms: Nil
Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person
is supplying taxable as well as exempted goods or services or both to an unregistered person, a
single ―invoice-cum-bill of supply‖ may be issued for all such supplies.]
2
[Provided that the said single ―invoice-cum-bill of supply‖ shall contain the particulars as
specified under rule 46 or rule 54, as the case may be, and rule 49.]
47. Time limit for issuing tax invoice.
Sec: 31 Forms: Nil
The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued
within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial
institution, including a non-banking financial company, the period within which the invoice or
any document in lieu thereof is to be issued shall be forty five days from the date of the supply
of service:
Provided further that an insurer or a banking company or a financial institution, including a
non-banking financial company, or a telecom operator, or any other class of supplier of
services as may be notified by the Government on the recommendations of the Council,
making taxable supplies of services between distinct persons as specified in section 25, may
issue the invoice before or at the time such supplier records the same in his books of account or
before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.
Sec: 31 Forms: GST INV-01
(1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the
following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the
following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
1
Rule 46A ins. w.e.f. 13.10.2017 vide Notification No. 45/2017-CT, dt. 13.10.2017.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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1
{(4) The invoice shall be prepared by such class of registered persons as may be notified by
the Government, on the recommendations of the Council, by including such particulars
contained in FORM GST INV-01 after obtaining an Invoice Reference Number by
uploading information contained therein on the Common Goods and Services Tax
Electronic Portal in such manner and subject to such conditions and restrictions as may
be specified in the notification.
2
[Provided that the Commissioner may, on the recommendations of the Council, by
notification, exempt a person or a class of registered persons from issuance of invoice
under this sub-rule for a specified period, subject to such conditions and restrictions as
may be specified in the said notification.]
(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than
the manner specified in the said sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the
manner specified in sub-rule (4).}
49. Bill of supply.
Sec: 31 Forms: Nil
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the
supplier containing the following details, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters -hyphen or dash
and slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof,
unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued
under this rule:

1
Ins. sub-rules (4) to (6) w.e.f. 13.12.2019 vide Notification No. 68/2019-CT, dt. 13.12.2019.
2
Ins. w.e.f. 30.09.2020 vide CGST (XI Amendment) Rules, 2020; Notification No. 72/2020-CT, dt. 30.09.2020.

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Provided further that any tax invoice or any other similar document issued under any other Act
for the time being in force in respect of any non-taxable supply shall be treated as a bill of
supply for the purposes of the Act.
1
[Provided also that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of an electronic bill of supply in
accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).]
[2]
50. Receipt voucher.
Sec: 31 Forms: Nil
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the
following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique
for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter- State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.

1
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.
2
Ins. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019. However, effective date
has not been yet notified. After notification, it would read as :
“Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such
conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR)
code.”.

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51. Refund voucher.

Sec: 31 Forms: Nil
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the
following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters-hyphen
or dash and slash symbolised as ―-‖ and ―/‖ respectively, and any combination
thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisions
of rule 50;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.
Sec: 20, 31 Forms: Nil
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the
following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier
if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique
for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the
recipient;
(e) description of goods or services;
(f) amount paid;

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(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.
Sec: 31, 34 Forms: Nil
(1) A revised tax invoice referred to in section 31 1[***] shall contain the following
particulars, namely:-
(a) the word ―Revised Invoice‖, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the
supplier;
2
[(c) ***]
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique
for a financial year;
(e) date of issue of the document;
(f) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be,
bill of supply;
3
[(i) ***]
(j) signature or digital signature of the supplier or his authorised representative.
4
[(1A) A credit or debit note referred to in section 34 shall contain the following particulars,
namely:–

1
Omtd. the words “and credit or debit notes referred to in section 34‖ w.e.f. 01.02.2019 vide Notification No. 3/2019-
CT, dt. 29.01.2019.
2
Omtd. ―(c) nature of the document;‖ w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No.
3/2019-CT, dt. 29.01.2019.
3
Omtd. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
Earlier, clause (i) read as :
―(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may
be, debited to the recipient; and‖.
4
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.

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(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) nature of the document;
(c) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique
for a financial year;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case
may be, bill(s) of supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorised representative.]
(2) Every registered person who has been granted registration with effect from a date earlier
than the date of issuance of certificate of registration to him, may issue revised tax
invoices in respect of taxable supplies effected during the period starting from the
effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in
respect of all taxable supplies made to a recipient who is not registered under the Act
during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does
not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be
issued separately in respect of all the recipients located in a State, who are not registered
under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the
words ―INPUT TAX CREDIT NOT ADMISSIBLE‖.
54. Tax invoice in special cases.
Sec: 20, 31 Forms: Nil
(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:-
(a) name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;

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(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash
and slash symbolised as- ―-‖, ―/‖ respectively, and any combination thereof,
unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the
recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised
representative:
Provided that where the Input Service Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall
include any document in lieu thereof, by whatever name called, whether or not serially
numbered but containing the information as mentioned above.
1
[(1A) (a) A registered person, having the same PAN and State code as an Input Service
Distributor, may issue an invoice or, as the case may be, a credit or debit note to
transfer the credit of common input services to the Input Service Distributor,
which shall contain the following details:-
(i) name, address and Goods and Services Tax Identification Number of the
registered person having the same PAN and same State code as the Input
Service Distributor;
(ii) a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters -
hyphen or dash and slash symbolised as ―-‖ and ―/‖ respectively, and any
combination thereof, unique for a financial year;
(iii) date of its issue;
(iv) Goods and Services Tax Identification Number of supplier of common
service and original invoice number whose credit is sought to be
transferred to the Input Service Distributor;
(v) name, address and Goods and Services Tax Identification Number of the
Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be transferred; and
(vii) signature or digital signature of the registered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.]

1
Ins. w.e.f. 23.01.2018 vide Notification No. 3/2018-CT, dt. 23.01.2018.

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(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said 1[supplier may issue] a
2
[consolidated tax invoice] or any other document in lieu thereof, by whatever name
called 3[for the supply of services made during a month at the end of the month],
whether issued or made available, physically or electronically whether or not serially
numbered, and whether or not containing the address of the recipient of taxable service
but containing other information as mentioned under rule 46.
4
[Provided that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of a consolidated tax invoice
or any other document in lieu thereof in accordance with the provisions of the
Information Technology Act, 2000 (21 of 2000).]
(3) Where the supplier of taxable service is a goods transport agency supplying services in
relation to transportation of goods by road in a goods carriage, the said supplier shall
issue a tax invoice or any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the consigner and the
consignee, registration number of goods carriage in which the goods are transported,
details of goods transported, details of place of origin and destination, Goods and
Services Tax Identification Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also containing other information
as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, whether or not
serially numbered, and whether or not containing the address of the recipient of service
but containing other information as mentioned under rule 46.
5
[Provided that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of ticket in accordance with
the provisions of the Information Technology Act, 2000 (21 of 2000).]
6
[(4A) A registered person supplying services by way of admission to exhibition of
cinematograph films in multiplex screens shall be required to issue an electronic ticket
and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the
Act, even if such ticket does not contain the details of the recipient of service but
contains the other information as mentioned under rule 46:
Provided that the supplier of such service in a screen other than multiplex screens may,
at his option, follow the above procedure.]
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.

1
Subs. w.e.f. 15.11.2017 for ―supplier shall issue‖ vide Notification No. 55/2017-CT, dt. 15.11.2017.
2
Subs. w.e.f. 13.10.2017 for ―tax invoice‖ vide Notification No. 45/2017-CT, dt. 13.10.2017.
3
Ins. w.e.f. 13.10.2017 vide Notification No. 45/2017-CT, dt. 13.10.2017.
4
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.
5
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.
6
Ins. w.e.f. 01.09.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.

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55. Transportation of goods without issue of invoice.

Sec: 31, 68 Forms: Nil
(1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods
for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or
Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not
known);
(vi) taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union
territory tax or cess, where the transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the
tax invoice could not be issued at the time of removal of goods for the purpose of
supply, the supplier shall issue a tax invoice after delivery of goods.

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(5) Where the goods are being transported in a semi knocked down or completely knocked
down condition 1[or in batches or lots] -
(a) the supplier shall issue the complete invoice before dispatch of the first
consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
2
[55A. Tax Invoice or bill of supply to accompany transport of goods.
Sec: 31, 68 Forms: Nil
The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of
supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such
person is not required to carry an e-way bill under these rules.]

1
Ins. w.e.f. 04.09.2018 vide Notification No. 39/2018-CT, dt. 04.09.2018.
2
Ins. w.e.f. 23.01.2018 vide Notification No. 3/2018-CT, dt. 23.01.2018.

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CHAPTER VII
ACCOUNTS AND RECORDS
56. Maintenance of accounts by registered persons.
Sec: 35 Forms: Nil
(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.
(2) Every registered person, other than a person paying tax under section 10, shall maintain
the accounts of stock in respect of goods received and supplied by him, and such
accounts shall contain particulars of the opening balance, receipt, supply, goods lost,
stolen, destroyed, written off or disposed of by way of gift or free sample and the
balance of stock including raw materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances
received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and
maintain an account, containing the details of tax payable (including tax payable in
accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax
collected and paid, input tax, input tax credit claimed, together with a register of tax
invoice, credit notes, debit notes, delivery challan issued or received during any tax
period.
(5) Every registered person shall keep the particulars of -
(a) names and complete addresses of suppliers from whom he has received the goods
or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including
goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared
under sub-rule (5) without the cover of any valid documents, the proper officer shall
determine the amount of tax payable on such goods as if such goods have been supplied
by the registered person.
(7) Every registered person shall keep the books of account at the principal place of
business and books of account relating to additional place of business mentioned in his
certificate of registration and such books of account shall include any electronic form of
data stored on any electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be

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scored out under attestation and thereafter, the correct entry shall be recorded and where
the registers and other documents are maintained electronically, a log of every entry
edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the registered person shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those mentioned in
the certificate of registration, they shall be presumed to be maintained by the said
registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of
goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of
goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
(12) Every registered person manufacturing goods shall maintain monthly production
accounts showing quantitative details of raw materials or services used in the
manufacture and quantitative details of the goods so manufactured including the waste
and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of input services
utilised and the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for works
contract showing -
(a) the names and addresses of the persons on whose behalf the works contract is
executed;
(b) description, value and quantity (wherever applicable) of goods or services
received for the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services
utilized in the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.

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(16) Accounts maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward
supply and outward supply shall be preserved for the period as provided in section 36
and shall, where such accounts and documents are maintained manually, be kept at
every related place of business mentioned in the certificate of registration and shall be
accessible at every related place of business where such accounts and documents are
maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any
registered person shall maintain true and correct records in respect of such goods
handled by him on behalf of such registered person and shall produce the details thereof
as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.
Sec: 35 Forms: Nil
(1) Proper electronic back-up of records shall be maintained and preserved in such manner
that, in the event of destruction of such records due to accidents or natural causes, the
information can be restored within a reasonable period of time.
(2) The registered person maintaining electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in any
electronically readable format.
(3) Where the accounts and records are stored electronically by any registered person, he
shall, on demand, provide the details of such files, passwords of such files and
explanation for codes used, where necessary, for access and any other information
which is required for such access along with a sample copy in print form of the
information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and
transporters.
Sec: 35 Forms: GST ENR-01, GST ENR-02
(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.

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1
[(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more
than one State or Union Territory having the same Permanent Account Number, he may
apply for a unique common enrolment number by submitting the details in FORM GST
ENR-02 using any one of his Goods and Services Tax Identification Numbers, and
upon validation of the details furnished, a unique common enrolment number shall be
generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment
number, he shall not be eligible to use any of the Goods and Services Tax Identification
Numbers for the purposes of the said Chapter XVI.]
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished in FORM GST ENR-01 electronically on the common portal either directly
or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records
of goods transported, delivered and goods stored in transit by him alongwith the
Goods and Services Tax Identification Number of the registered consigner and
consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of
accounts with respect to the period for which particular goods remain in the
warehouse, including the particulars relating to dispatch, movement, receipt and
disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they
can be identified item-wise and owner-wise and shall facilitate any physical verification
or inspection by the proper officer on demand.

1
Ins. w.e.f. 19.06.2018 vide Notification No. 28/2018-CT, dt. 19.06.2018.

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CHAPTER VIII
RETURNS
1
[59. Form and manner of furnishing details of outward supplies.
Sec: 37, 39 Forms: GSTR-1, GSTR-3B
(1) Every registered person, other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 (13 of 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 for the month or the quarter, as the case may be, electronically
through the common portal, either directly or through a Facilitation Centre as may be
notified by the Commissioner.
(2) The registered persons required to furnish return for every quarter under proviso to sub-
section (1) of section 39 may furnish the details of such outward supplies of goods or
services or both to a registered person, as he may consider necessary, for the first and
second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the
months, using invoice furnishing facility (hereafter in this notification referred to as the
―IFF‖) electronically on the common portal, duly authenticated in the manner prescribed
under rule 26, from the 1st day of the month succeeding such month till the 13th day of
the said month.
2
[Provided that a registered person may furnish such details, for the month of April,
2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.]
1
Subs. w.e.f. 01.01.2021 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020.
Formerly it read:
―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.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the
unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available electronically to the
concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM
GSTR- 6A through the common portal after the due date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under
section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier
electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject
the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand
amended to the extent of modifications accepted by him.‖.
2
Ins. w.e.f. 01.05.2021 vide Notification No. 13/2021-CT, dt. 01.05.2021.

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1
[Provided further that a registered person may furnish such details, for the month of
May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.]
(3) The details of outward supplies furnished using the IFF, for the first and second months
of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the–
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(5) The details of outward supplies of goods or services or both furnished using the IFF
shall include the –
(a) invoice wise details of inter-State and intra-State supplies made to the registered
persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued
previously.]
2
[(6) Notwithstanding anything contained in this rule, -
(a) a registered person shall not be allowed to furnish the details of outward supplies
of goods or services or both under section 37 in FORM GSTR-1, if he has not
furnished the return in FORM GSTR-3B 3[for the preceding month];
(b) a registered person, required to furnish return for every quarter under the proviso
to sub-section (1) of section 39, shall not be allowed to furnish the details of
outward supplies of goods or services or both under section 37 in FORM GSTR-
1 or using the invoice furnishing facility, if he has not furnished the return in
FORM GSTR-3B for preceding tax period;

1
Ins. w.e.f. 01.06.2021 vide Notification No. 27/2021-CT, dt. 01.06.2021.
2
Ins. vide Notification No. 01/2021-CT, dt. 01.01.2021.
3
Subs. w.e.f. 01.01.2022, for the words, ―for preceding two months‖ vide CGST (VIII Amendment) Rules, 2021;
Notification No. 35/2021-CT, dt. 24.09.2021.

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1
{(c) ***}]
2
[(d) a registered person, to whom an intimation has been issued on the common portal
under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall
not be allowed to furnish the details of outward supplies of goods or services or
both under section 37 in FORM GSTR-1 or using the invoice furnishing facility
for a subsequent tax period, unless he has either deposited the amount specified
in the said intimation or has furnished a reply explaining the reasons for any
amount remaining unpaid, as required under the provisions of sub-rule (2) of rule
88C.]
3
[(e) a registered person, to whom an intimation has been issued on the common portal
under the provisions of sub-rule (1) of rule 88D in respect of a tax period or
periods, shall not be allowed to furnish the details of outward supplies of goods or
services or both under section 37 in FORM GSTR-1 or using the invoice
furnishing facility for a subsequent tax period, unless he has either paid the
amount equal to the excess input tax credit as specified in the said intimation or
has furnished a reply explaining the reasons in respect of the amount of excess
input tax credit that still remains to be paid, as required under the provisions of
sub-rule (2) of rule 88D;
(f) a registered person shall not be allowed to furnish the details of outward supplies
of goods or services or both under section 37 in FORM GSTR-1 or using the
invoice furnishing facility, if he has not furnished the details of the bank account
as per the provisions of rule 10A.]

1
Omtd. clause (c) of sub-rule (6) w.e.f. 01.01.2022 vide CGST (VIII Amendment) Rules, 2021; Notification No.
35/2021-CT, dt. 24.09.2021. Formerly it read:
―(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his
liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed
to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or
using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax
period.‖.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
3
Ins. clause (e) and (f) w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

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1
[60. Form and manner of ascertaining details of inward supplies.
Sec: 38, 39, 52 Forms: GSTR-2A, GSTR-2B, GSTR-4A, GSTR-5, GSTR-6,
GSTR-6A, GSTR-7, GSTR-8
(1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using
the IFF shall be made available electronically to the concerned registered persons
(recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM
GSTR-6A through the common portal, as the case may be.
(2) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part
A of FORM GSTR 2A electronically through the common portal.
(3) The details of invoices furnished by an Input Service Distributor in his return in FORM
GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the common portal.

1
Subs. w.e.f. 01.01.2021 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020.
Formerly it read:
―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 B and 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.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38
electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or
partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is
relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice
level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under
rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through
the common portal and the said recipient may include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65
shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the
common portal and the said recipient may include the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM
GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the
common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-
8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the
common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the -
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or
unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.‖.

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(4) The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of
FORM GSTR-2A electronically through the common portal
(5) The details of tax collected at source furnished by an e-commerce operator under
section 52 in FORM GSTR-8 shall be made available to the concerned person in Part
C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in
domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone
developer on a bill of entry shall be made available in Part D of FORM GSTR-2A
electronically through the common portal.
(7) An 1[auto-generated] statement containing the details of input tax credit shall be made
available to the registered person in FORM GSTR-2B, for every month, electronically
through the common portal, and shall consist of –
(i) the details of outward supplies furnished by his supplier, other than a supplier
required to furnish return for every quarter under proviso to sub-section (1) of
section 39, in FORM GSTR-1, between the day immediately after the due date
of furnishing of FORM GSTR-1 for the previous month to the due date of
furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM
GSTR-5 and details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 and details of outward supplies furnished by his
supplier, required to furnish return for every quarter under proviso to sub-section
(1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day immediately after the due
date of furnishing of FORM GSTR-1 for the preceding quarter to the due
date of furnishing details using the IFF for the first month of the quarter;
(b) for the second month of the quarter, between the day immediately after the
due date of furnishing details using the IFF for the first month of the quarter
to the due date of furnishing details using the IFF for the second month of
the quarter;
(c) for the third month of the quarter, between the day immediately after the
due date of furnishing of details using the IFF for the second month of the
quarter to the due date of furnishing of FORM GSTR-1 for the quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in
the domestic Tariff Area from Special Economic Zone unit or a Special
Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the
registered person,-

1
Subs. for the words ―auto-drafted‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No.
19/2022-CT, dt. 28.09.2022.

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(i) for the first and second month of a quarter, a day after the due date of furnishing
of details of outward supplies for the said month, in the IFF by a registered
person required to furnish return for every quarter under proviso to sub-section
(1) of section 39, or in FORM GSTR-1 by a registered person, other than those
required to furnish return for every quarter under proviso to sub-section (1) of
section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details
of outward supplies for the said month, in FORM GSTR-1 by a registered
person required to furnish return for every quarter under proviso to sub-section
(1) of section 39.]

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1
[61. Form and manner of furnishing of return.

1
Subs. w.e.f. 01.01.2021 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020.
Formerly it read:
“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.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished
through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49,
discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the
details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the
provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3
and such return shall be deemed to be an application filed under section 54.
*1
[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2
under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner
and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM
GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-
rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.]
*2
(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 (13 of 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 in FORM GSTR-
3B, electronically through the common portal either directly or through a Facilitation Centre notified by the
Commissioner, on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial
year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,
Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and
Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM
GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically
through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous
financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand,
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,
Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to
March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of
the month succeeding such month.
*1 Rule 61(5) subs. w.e.f. 01.07.2017, retrospectively, vide CGST (VI Amendment) Rules, 2019; Notification No.
49/2019-CT, dt. 09.10.2019. Formerly it read:
―(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, *3{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.‖
*3 Subs. w.e.f. 01.07.2017 for ―specify that‖ vide Notification No. 22/2017-CT, dt. 17.08.2017.
Earlier sub-rule (5) was subs. w.e.f. 01.07.2017 vide Notification No. 17/2017-CT, dt. 27.07.2017. Formerly, it
read as :
Cont…

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Sec: 39 Forms: GSTR-3B, GST PMT-06

(1) Every registered person other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 (13 of 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 in FORM GSTR-3B,
electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner, as specified under –
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the
twentieth day of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for the
class of registered persons mentioned in column (2) of the Table given below, on
or before the date mentioned in the corresponding entry in column (3) of the said
Table, namely:–
Table

S. No. Class of registered persons Due Date

(1) (2) (3)
1. Registered persons whose principal place of business is in the twenty-second day
States of Chhattisgarh, Madhya Pradesh, Gujarat, of the month
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, succeeding such
Telangana, Andhra Pradesh, the Union territories of Daman quarter.
and Diu and Dadra and Nagar Haveli, Puducherry, Andaman
and Nicobar Islands or Lakshadweep.

Cont…
―(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, return in FORM
GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions
as may be notified by the Commissioner.‖
*2 Sub-rule (6) re-inserted w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-
CT, dt. 10.11.2020.
Earlier sub-rule (6) was ins. w.e.f. 01.07.2017, retrospectively, vide Notification No. 17/2017-CT, dt. 27.07.2017,
and afterward, Omtd. w.e.f. 01.07.2017, retrospectively, vide CGST (VI Amendment) Rules, 2019; Notification
No. 49/2019-CT, dt. 09.10.2019. The said sub-rule (6) before omission read as :
―(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in
FORM GSTR-2—
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information
furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax
periods and PART B of the said return shall be electronically generated on the basis of the return in
FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies,
if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax
and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in
terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the
registered person.‖.

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S. No. Class of registered persons Due Date

2. Registered persons whose principal place of business is in the twenty-fourth day
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, of the month
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, succeeding such
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, quarter
West Bengal, Jharkhand or Odisha, the Union territories of
Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to
the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or
any other amount payable under the Act or the provisions of this Chapter by debiting the
electronic cash ledger or electronic credit ledger and include the details in the return in
FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of
sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each
of the first two months of the quarter, by depositing the said amount in FORM GST
PMT-06, by the twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the due date for depositing the said amount in FORM GST PMT-
06, for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State
tax or Union territory tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered
person may –
(a) for the first month of the quarter, take into account the balance in the electronic
cash ledger.
(b) for the second month of the quarter, take into account the balance in the electronic
cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above, shall be
debited while filing the return for the said quarter in FORM GSTR-3B, and any claim
of refund of such amount lying in balance in the electronic cash ledger, if any, out of the
amount so deposited shall be permitted only after the return in FORM GSTR-3B for
the said quarter has been filed.]
1
[61A. Manner of opting for furnishing quarterly return.
Sec: 39 Forms: GSTR-3B
(1) Every registered person intending to furnish return on a quarterly basis under proviso to
sub-section (1) of section 39, shall in accordance with the conditions and restrictions
notified in this regard, indicate his preference for furnishing of return on a quarterly
1
Ins. w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020.

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basis, electronically, on the common portal, from the 1st day of the second month of the
preceding quarter till the last day of the first month of the quarter for which the option is
being exercised:
Provided that where such option has been exercised once, the said registered person
shall continue to furnish the return on a quarterly basis for future tax periods, unless the
said registered person,–
(a) becomes ineligible for furnishing the return on a quarterly basis as per the
conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the common
portal:
Provided further that a registered person shall not be eligible to opt for furnishing
quarterly return in case the last return due on the date of exercising such option has not
been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current
financial year, shall opt for furnishing of return on a monthly basis, electronically, on
the common portal, from the first month of the quarter, succeeding the quarter during
which his aggregate turnover exceeds 5 crore rupees.]
1
62. [Form and manner of submission of statement and return]
Sec: 39 Forms: GSTR-4, GSTR-4A, CMP-08
(1) Every registered person [paying tax under section 10 3[***] shall-
2

(i) furnish a statement, every quarter or, as the case may be, part thereof, containing
the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th
day of the month succeeding such quarter; and
(ii) furnish a return for every financial year or, as the case may be, part thereof in
FORM GSTR-4, till the thirtieth day of April following the end of such financial
year];
electronically through the common portal, either directly or through a Facilitation
Centre notified by the Commissioner.

1
Subs. w.e.f. 23.04.2019, for the words, ―Form and manner of submission of quarterly return by the composition
supplier‖, vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
2
Subs. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
Formerly substituted portion read as :
―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‖.
3
Omtd. w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020,
the words, figures, letters and brackets, which read as ―or paying tax by availing the benefit of notification of the
Government of India, Ministry of Finance, Department of Revenue No. 02/2019–Central Tax (Rate), dated the 7th
March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.189 (E), dated the 7th March, 2019‖.

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1
[***]
(2) Every registered person furnishing the 2[statement under sub-rule (1) shall discharge
his liability towards tax or interest] payable under the Act or the provisions of this
Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the -
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 3[***] from the
beginning of a financial year shall, where required, furnish the details of outward and
inward supplies and return under rules 59, 60 and 61 relating to the period during which
the person was liable to furnish such details and returns till the due date of furnishing
the return for the month of September of the succeeding financial year or furnishing of
annual return of the preceding financial year, whichever is earlier.
Explanation.– For the purposes of this sub-rule, it is hereby declared that the person
shall not be eligible to avail 4[***] input tax credit on receipt of invoices or debit notes
from the supplier for the period prior to his opting for the composition scheme 5[***].
(5) A registered person opting to withdraw from the composition scheme at his own motion
or where option is withdrawn at the instance of the proper officer shall, where required,
furnish 6[a statement in FORM GST CMP-08 for the period for which he has paid tax
1
Omtd. Proviso w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt.
23.04.2019. Formerly the proviso was inserted vide Notification No. 45/2017-CT, dt. 13.10.2017, which read as :
―Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month
which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for
which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the
quarter prior to opting to pay tax under section 10‖.
2
Subs. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
Formerly substituted portion read as :
―return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount‖.
3
Omtd. w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020,
the words, figures, letters and brackets, which read as ―or by availing the benefit of notification of the Government of
India, Ministry of Finance, Department of Revenue No. 02/2019–Central Tax (Rate), dated the 7th March, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated
the 7th March, 2019‖ This phrase was earlier ins. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019;
Notification No. 20/2019-CT, dt. 23.04.2019.
4
Omtd. ―of‖ w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt.
23.04.2019.
5
Omtd. w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt. 10.11.2020,
the words, figures, letters and brackets, which read as ―or opting for paying tax by availing the benefit of notification
of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019–Central Tax (Rate), dated the
7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.189 (E), dated the 7th March, 2019‖. This phrase was earlier ins. w.e.f. 23.04.2019 vide CGST (III
Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
6
Subs. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No. 20/2019-CT, dt. 23.04.2019.
Formerly substituted portion read as :
―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‖.

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under the composition scheme till the 18th day of the month succeeding the quarter in
which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said
period till the thirtieth day of April following the end of the financial year during which
such withdrawal falls].
1
[(6) ***]
63. Form and manner of submission of return by non-resident taxable person.
Sec: 39 Forms: GSTR-5
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.
2
[64. Form and manner of submission of return by persons providing online information
and data base access or retrieval services and by persons supplying online money
gaming from a place outside India to a person in India.
Sec: 39; 14 of IGST Act Forms: GSTR-5A
Every registered person either providing online money gaming from a place outside India to a
person in India, or providing online information and data base access or retrieval services from
a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-
taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day
of the month succeeding the calendar month or part thereof.]

1
Omtd. sub-rule (6) w.e.f. 10.11.2020 vide CGST (XIII Amendment) Rules, 2020; Notification No. 82/2020-CT, dt.
10.11.2020. Formerly read:
―*1(6) A registered person who ceases to avail the benefit of notification of the Government of India, Ministry of
Finance, Department of Revenue No. 02/2019–Central Tax (Rate), dated the 7th March, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E) , dated the 7th
March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he
has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the
quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period
till the thirtieth day of April following the end of the financial year during which such cessation happens.‖.
*1The sub-rule (6) was earlier ins. w.e.f. 23.04.2019 vide CGST (III Amendment) Rules, 2019; Notification No.
20/2019-CT, dt. 23.04.2019.
2
Subs. w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023. Formerly it read:
“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 a #[non-taxable online recipient referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) or to] a registered person shall file return in FORM GSTR-5A on or
before the twentieth day of the month succeeding the calendar month or part thereof.‖
# Subs. w.e.f. 01.10.2023, for the words ―person in India other than‖, vide CGST (II Amendment) Rules,
2023; Notification No. 38/2023-CT, dt. 04.08.2023.

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

Sec: 39 Forms: GSTR-6, GSTR-6A
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A,
and where required, after adding, correcting or deleting the details, furnish electronically the
return in FORM GSTR-6, containing the details of tax invoices on which credit has been
received and those issued under section 20, through the common portal either directly or from
a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source.
Sec: 39, 51 Forms: GSTR-7, GSTR-7A
(1) Every registered person required to deduct tax at source under section 51 (hereafter in
this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically
through the common portal either directly or from a Facilitation Centre notified by the
Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the 1[deductees] on the common portal after 2[***] filing of
FORM GSTR-7 3[for claiming the amount of tax deducted in his electronic cash ledger
after validation].
(3) The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis
of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through an e-commerce
operator.
Sec: 52 Forms: GSTR-8
(1) Every electronic commerce operator required to collect tax at source under section 52
shall furnish a statement in FORM GSTR-8 electronically on the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, containing details
of supplies effected through such operator and the amount of tax collected as required
under sub-section (1) of section 52.
4
(2) [The details of tax collected at source under sub-section (1) of section 52 furnished by
the operator under sub-rule (1) shall be made available electronically to each of the

1
Sub. w.e.f. 28.06.2019, for the words ―suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A‖, vide
CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
2
Omtd. w.e.f. 28.06.2019, the words ―the due date of‖, vide CGST (IV Amendment) Rules, 2019; Notification No.
31/2019-CT, dt. 28.06.2019.
3
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
4
Subs. w.e.f. 01.10.2023, for the words ―The details furnished by the operator under sub-rule (1) shall be made
available electronically to each of the suppliers‖, vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-
CT, dt. 04.08.2023.

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registered suppliers] 1[***] on the common portal after 2[***] filing of FORM GSTR-8
3
[for claiming the amount of tax collected in his electronic cash ledger after validation].
4
[67A. Manner of furnishing of return or details of outward supplies by short messaging
service facility.
Sec: 37, 39 Forms: GSTR-1, GSTR-3B, CMP-08
Notwithstanding anything contained in this Chapter, for a registered person who is required to
furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies
under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax
period, any reference to electronic furnishing shall include furnishing of the said return or the
details of outward supplies or statement through a short messaging service using the registered
mobile number and the said return or the details of outward supplies or statement shall be
verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil
statement shall mean a return under section 39 or details of outward supplies under section 37
or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM
GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.]
68. Notice to non-filers of returns.
Sec: 46 Forms: GSTR-3A

1
Omt. w.e.f. 28.06.2019, the words ―in Part C of FORM GSTR-2A‖, vide CGST (IV Amendment) Rules, 2019;
Notification No. 31/2019-CT, dt. 28.06.2019.
2
Omtd. w.e.f. 28.06.2019, the words ―the due date of‖, vide CGST (IV Amendment) Rules, 2019; Notification No.
31/2019-CT, dt. 28.06.2019.
3
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
4
Subs. w.e.f. 15.10.2020 vide CGST (XII Amendment) Rules, 2020; Notification No. 79/2020-CT, dt. 15.10.2020,
which formerly read:
“67A. Manner of furnishing of return or details of outward supplies by short messaging service facility
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil
return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM
GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or
the details of outward supplies through a short messaging service using the registered mobile number and the
said return or the details of outward supplies shall be verified by a registered mobile number based One Time
Password facility.
Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return
under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all
the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.‖.
Earlier subs. w.e.f 01.07.2020 vide CGST (VIII Amendment) Rules, 2020; Notification No. 58/2020-CT, dt.
01.07.2020, which formerly read:
“67A. Manner of furnishing of return by short messaging service facility
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil
return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall
include furnishing of the said return through a short messaging service using the registered mobile number and
the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period
that has nil or no entry in all the Tables in FORM GSTR-3B.‖.
Earlier ins. w.e.f. 08.06.2020 vide CGST (V Amendment) Rules, 2020; Notification No. 38/2020-CT, dt. 05.05.2020
read with Notification No. 44/2020-CT, dt. 08.06.2020.

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A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails
to furnish return under section 39 or section 44 or section 45 or section 52.
1
[69. ***]
2
[70. ***]
3
[71. ***]

1
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
―(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-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM
GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax
credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the
date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.-For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted
by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the
corresponding supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit
claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding
supplier.‖.
2
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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 sub-section (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.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is
found to be matched after rectification by the supplier or recipient shall be finally accepted and made available
electronically to the person making such claim in FORM GST MIS-1 through the common portal.‖
3
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
―(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.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
Cont…

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1[
72. ***]
2
[73. ***]
3
[74. ***]

Cont…
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of
discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM
GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.-For the purposes of this rule, it is hereby declared that -
(i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as
to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the
details of corresponding outward supply declared by the supplier.‖.
1
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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.‖
2
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under
section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be
extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the
date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
Explanation.-For the purposes of this rule, it is hereby declared that –
(i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were
accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as
matched if the said recipient has furnished a valid return.
(ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of
output tax liability after taking into account the reduction claimed is equal to or more than the claim of
input tax credit after taking into account the reduction admitted and discharged on such credit note by the
corresponding recipient in his valid return.‖.
3
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(74.) Final acceptance of reduction in output tax liability and communication thereof.
(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-
section (2) of section 43, shall be made available electronically to the person making such claim in FORM
GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as
mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted
and made available electronically to the person making such claim in FORM GST MIS-1 through the common
portal.‖.

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1
[75. ***]
2
[76. ***]
3
[77. ***]
78. Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.
Sec: 52 Forms: GSTR-1, GSTR-8
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,
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been
extended, the date of matching of the above mentioned details shall be extended accordingly.
1
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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 MIS- 1 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.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of
discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability
register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available.
Explanation.-For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so
as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the
details of corresponding outward supply declared by the supplier.‖.
2
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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.‖.
3
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(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.‖.

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Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching to such date as may be specified therein.
1
[79. ***]
2
[80. Annual return.
Sec: 44 Forms: GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C

1
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
“(79.) Communication and rectification of discrepancy in details furnished by the e-commerce 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 on the common portal on or before the last date of the month in which the matching
has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications
in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of
discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the
month succeeding the month in which the details of discrepancy are made available and such addition to the
output tax liability and interest payable thereon shall be made available to the supplier electronically on the
common portal in FORM GST MIS-3.‖.
2
Rule 80 subs. w.e.f. 01.08.2021 vide CGST (VI Amendment) Rules, 2021 vide Notification No. 30/2021-CT, dt.
30.07.2021. Formerly it read:
―80. Annual return.
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident 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:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual
statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person *1[other than those referred to in the proviso to sub-section (5) of section 35] whose
aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as
specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal
either directly or through a Facilitation Centre notified by the Commissioner.
*2[Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate
turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section
35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C for the said financial year, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.]‖.
*1 Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
*2 Subs. w.e.f. 15.10.2020 vide CGST (XII Amendment) Rules, 2020; Notification No. 79/2020-CT, dt. 15.10.2020.
Formerly it read:
―Provided that every registered person whose aggregate turnover during the financial year 2018-2019
exceeds five crore rupees shall get his accounts audited as specified under sub section (5) of section 35 and
he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM
GSTR-9C for the financial year 2018-2019, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.‖
Earlier ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt.
23.03.2020.

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(1) Every registered person, other than those referred to in the second proviso to section 44,
an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person, shall furnish an annual return for
every financial year as specified under section 44 electronically in FORM GSTR-9 on
or before the thirty-first day of December following the end of such financial year
through the common portal either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
1
[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021
the said annual return shall be furnished on or before the twenty-eighth day of February,
2022.]
(2) Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section in FORM
GSTR-9B.
(3) Every registered person, other than those referred to in the second proviso to section 44,
an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person, whose aggregate turnover during a
financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation
statement as specified under section 44 in FORM GSTR-9C along with the annual
return referred to in sub-rule (1), on or before the thirty-first day of December following
the end of such financial year, electronically through the common portal either directly
or through a Facilitation Centre notified by the Commissioner.]
2
[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021
the said self-certified reconciliation statement shall be furnished along with the said
annual return on or before the twenty-eighth day of February, 2022.]
81. Final return.
Sec: 45 Forms: GSTR-10
Every registered person required to furnish a final return under section 45, shall furnish such
return electronically in FORM GSTR-10 through the common portal either directly or through
a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.
Sec: 54(2), 55 Forms: GSTR-11
(1) Every person who has been issued a Unique Identity Number and claims refund of the
taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
goods or services or both electronically in FORM GSTR-11, along with application for

1
Ins. w.e.f. 29.12.2021 vide Notification No. 40/2021-CT, dt. 29.12.2021.
2
Ins. w.e.f. 29.12.2021 vide Notification No. 40/2021-CT, dt. 29.12.2021.

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such refund claim, through the common portal either directly or through a Facilitation
Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or
services or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.
Sec: 48 Forms: PCT-01 to PCT-05
(1) An application in FORM GST PCT-01 may be made electronically through the
common portal either directly or through a Facilitation Centre notified by the
Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court; and satisfies any of the following
conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State
Government or of the 1[Central Board of Indirect Taxes] and Customs,
Department of Revenue, Government of India, who, during his service
under the Government, had worked in a post not lower than the rank of a
Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under
the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination
having a degree in Commerce, Law, Banking including Higher
Auditing, or Business Administration or Business Management
from any Indian University established by any law for the time
being in force; or
(ii) a degree examination of any Foreign University recognised by any
Indian University as equivalent to the degree examination
mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or

1
Ins. w.e.f. 01.02.2019 for the words ―Central Board of Excise‖ vide CGST (I Amendment) Rules, 2019; Notification
No. 3/2019-CT, dt. 29.01.2019.

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(iv) has passed any of the following examinations, namely:-

(a) final examination of the Institute of Chartered Accountants
of India; or
(b) final examination of the Institute of Cost Accountants of
India; or
(c) final examination of the Institute of Company Secretaries of
India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the
applicant as a goods and services tax practitioner and issue a certificate to that effect in
FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at such periods
and by such authority as may be notified by the Commissioner on the recommendations
of the Council:
Provided further that no person to whom the provisions of clause (b) of 1[sub-rule] (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a
period of 2[thirty months] from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a
notice to show cause in FORM GST PCT-03 for such misconduct and after giving him
a reasonable opportunity of being heard, by order in FORM GST PCT-04 direct that he
shall henceforth be disqualified under section 48 to function as a goods and services tax
practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner
on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by
the goods and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the goods

1
Subs. w.e.f. 01.07.2017, for the word ―sub-section‖ vide Notification No. 17/2017-CT, dt. 27.07.2017.
2
Subs. w.e.f. 01.02.2019 for ―eighteen months‖ vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT,
dt. 29.01.2019. Earlier subs. w.e.f. 13.06.2018 for the words ―one year‖, vide Notification No. 26/2018-CT, dt.
13.06.2018.

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and services tax practitioner shall be made available to the registered person on the
common portal:
Provided that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be deemed that he
has confirmed the statement furnished by the goods and services tax practitioner.
1
(8) [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-
(a) furnish the details of outward 2[***] supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for generation of e-way bill;
(g) furnish details of challan in FORM GST ITC-04;
(h) file an application for amendment or cancellation of enrolment under rule 58; and
(i) file an intimation to pay tax under the composition scheme or withdraw from the
said scheme:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration or where an intimation to pay tax under
composition scheme or to withdraw from such scheme has been submitted by the goods
and services tax practitioner authorised by the registered person, a confirmation shall be
sought from the registered person and the application submitted by the said practitioner
shall be made available to the registered person on the common portal and such
application shall not be further proceeded with until the registered person gives his
consent to the same.]

1
Subs. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019. Earlier
it read as:
―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-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of
registration has been submitted by the goods and services tax practitioner authorised by the registered person, a
confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be
made available to the registered person on the common portal and such application shall not be proceeded with
further until the registered person gives his consent to the same.‖
2
Omtd. the words ―and inward‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-
CT, dt. 28.09.2022.

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R. Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(9) Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and
correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purposes specified in sub-
rule (8).
1
[83A. Examination of Goods and Services Tax Practitioners
Sec: 48 Forms: PCT-01
(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a
goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an
examination as per sub-rule (3) of the said rule.
(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred
to as ―NACIN‖) shall conduct the examination.
(3) Frequency of examination.
The examination shall be conducted twice in a year as per the schedule of the
examination published by NACIN every year on the official websites of the Board,
NACIN, common portal, GST Council Secretariat and in the leading English and
regional newspapers.
(4) Registration for the examination and payment of fee.
(i) A person who is required to pass the examination shall register online on a
website specified by NACIN.
(ii) A person who registers for the examination shall pay examination fee as specified
by NACIN, and the amount for the same and the manner of its payment shall be
specified by NACIN on the official websites of the Board, NACIN and common
portal.

1
Ins. w.e.f. 30.10.2018 vide Notification No. 60/2018-CT, dt. 30.10.2018.

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(5) Examination centers.

The examination shall be held across India at the designated centers. The candidate shall
be given an option to choose from the list of centers as provided by NACIN at the time
of registration.
(6) Period for passing the examination and number of attempts allowed.
1
[(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is
enrolled as a goods and services tax practitioner under sub-rule (2) of the said
rule is required to pass the examination within the period as specified in the
second proviso of sub-rule (3) of the said rule.]
(ii) A person required to pass the examination may avail of any number of attempts
but these attempts shall be within the period as specified in clause (i).
(iii) A person shall register and pay the requisite fee every time he intends to appear
at the examination.
(iv) In case the goods and services tax practitioner having applied for appearing in the
examination is prevented from availing one or more attempts due to unforeseen
circumstances such as critical illness, accident or natural calamity, he may make
a request in writing to the jurisdictional Commissioner for granting him one
additional attempt to pass the examination, within thirty days of conduct of the
said examination. NACIN may consider such requests on merits based on
recommendations of the jurisdictional Commissioner.
(7) Nature of examination.
The examination shall be a Computer Based Test. It shall have one question paper
consisting of Multiple Choice Questions. The pattern and syllabus are specified in
Annexure-A.
(8) Qualifying marks.
A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.
(i) NACIN shall issue examination guidelines covering issues such as procedure of
registration, payment of fee, nature of identity documents, provision of admit
card, manner of reporting at the examination center, prohibition on possession of
certain items in the examination center, procedure of making representation and
the manner of its disposal.
1
Subs. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
Earlier read as :
―(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:
Provided that if a person is enrolled as a goods and services tax practitioner before 1 st of July 2018, he shall get
one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1)
of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of
said rule.‖.

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(ii) Any person who is or has been found to be indulging in unfair means or practices
shall be dealt in accordance with the provisions of sub-rule (10). An illustrative
list of use of unfair means or practices by a person is as under: -
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the
examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use
of which is not permitted in the examination center;
(f) communicating with others or exchanging calculators, chits, papers etc.
(on which something is written);
(g) misbehaving in the examination center in any manner;
(h) tampering with the hardware and/or software deployed; and
(i) attempting to commit or, as the case may be, to abet in the commission of
all or any of the acts specified in the foregoing clauses.
(10) Disqualification of person using unfair means or practice.
If any person is or has been found to be indulging in use of unfair means or practices,
NACIN may, after considering his representation, if any, declare him disqualified for
the examination.
(11) Declaration of result.
NACIN shall declare the results within one month of the conduct of examination on the
official websites of the Board, NACIN, GST Council Secretariat, common portal and
State Tax Department of the respective States or Union territories, if any. The results
shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations.
A person not satisfied with his result may represent in writing, clearly specifying the
reasons therein to NACIN or the jurisdictional Commissioner as per the procedure
established by NACIN on the official websites of the Board, NACIN and common
portal.
(13) Power to relax.
Where the Board or State Tax Commissioner is of the opinion that it is necessary or
expedient to do so, it may, on the recommendations of the Council, relax any of the
provisions of this rule with respect to any class or category of persons.
Explanation :-For the purposes of this sub-rule, the expressions –
(a) ―jurisdictional Commissioner‖ means the Commissioner having jurisdiction over
the place declared as address in the application for enrolment as the GST
Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central

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Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre,
or the Commissioner of State Tax if the enrolling authority in FORM GST
PCT-1 has been selected as State;
(b) NACIN means as notified by notification No. 24/2018-Central Tax, dated
28.05.2018.

ANNEXURE-A [SEE RULE 83A(7)]

PATTERN AND SYLLABUS OF THE EXAMINATION

PAPER: GST Law & Procedures:

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

Syllabus:

1 The Central Goods and Services Tax Act, 2017

2 The Integrated Goods and Services Tax Act, 2017

3 All The State Goods and Services Tax Acts, 2017

4 The Union territory Goods and Services Tax Act, 2017

5 The Goods and Services Tax (Compensation to States) Act, 2017

6 The Central Goods and Services Tax Rules, 2017

7 The Integrated Goods and Services Tax Rules, 2017

8 All The State Goods and Services Tax Rules, 2017

9 Notifications, Circulars and orders issued from time to time under the said Acts and
Rules.]

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1
[83B. Surrender of enrolment of goods and services tax practitioner.]
Sec: 48 Forms: PCT-06, PCT-07 (Not yet notified)
84. Conditions for purposes of appearance.
Sec: 48 Forms: PCT-05
(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.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce
before such authority, if required, a copy of the authorisation given by such person in
FORM GST PCT-05.

1
Ins. vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019. However, effective date
has not been yet notified. After notification, it would read as :
“83B. Surrender of enrolment of goods and services tax practitioner.
(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an
application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre
notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by
order in FORM GST PCT-07, cancel the enrolment of such practitioner.”.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 85

CHAPTER IX
PAYMENT OF TAX
85. Electronic Liability Register.
Sec: 49, 49A, 49B Forms: PMT-01, PMT-04
(1) The electronic liability register specified under sub-section (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.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as
per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by
a proper officer in pursuance of any proceedings under the Act or as ascertained
by the 1[said person; or]
2
[(c) ***]
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49 3[section 49A and section 49B], payment of
every liability by a registered person as per his return shall be made by debiting the
electronic credit ledger maintained as per rule 86 or the electronic cash ledger
maintained as per rule 87 and the electronic liability register shall be credited
accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable on reverse charge basis, or the amount payable under section 10, any
amount payable towards interest, penalty, fee or any other amount under the Act shall be
paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic
liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and
the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and
penalty specified in the show cause notice or demand order and the electronic liability
register shall be credited accordingly.

1
Subs. for the words ―said person;‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No.
19/2022-CT, dt. 28.09.2022.
2
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
―(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50;
or‖.
3
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.

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R. 86 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(7) A registered person shall, upon noticing any discrepancy in his electronic liability
ledger, communicate the same to the officer exercising jurisdiction in the matter,
through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.
Sec: 49, 49A, 49B Forms: PMT-02, PMT-03, PMT-03A, PMT-04
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the common portal and
every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with the provisions of section 49 1[or section 49A or section 49B].
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to
the extent of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by
the proper officer by an order made in FORM GST PMT-03.
2
[(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid
or paid in excess for which debit has been made from the electronic credit ledger, the
said amount, if found admissible, shall be re-credited to the electronic credit ledger by
the proper officer by an order made in FORM GST PMT-03.]
3
[(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, –
(a) under sub-section (3) of section 54 of the Act, or
(b) under sub-rule (3) of rule 96, in contravention of sub-rule (10) of rule 96,
along with interest and penalty, wherever applicable, through FORM GST DRC-03, by
debiting the electronic cash ledger, on his own or on being pointed out, an amount
equivalent to the amount of erroneous refund deposited by the registered person shall be
re-credited to the electronic credit ledger by the proper officer by an order made in
FORM GST PMT-03A.]
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
Explanation.– For the purposes of this rule, it is hereby clarified that a refund shall be deemed
to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal.

1
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
2
Ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
3
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.

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1
[86A. Conditions of use of amount available in electronic credit ledger.
Sec: 49 Forms: Nil
(1) The Commissioner or an officer authorised by him in this behalf, not below the rank of
an Assistant Commissioner, having reasons to believe that credit of input tax available
in the electronic credit ledger has been fraudulently availed or is ineligible in as much
as-
(a) the credit of input tax has been availed on the strength of tax invoices or debit
notes or any other document prescribed under rule 36-
(i) issued by a registered person who has been found non-existent or not to be
conducting any business from any place for which registration has been
obtained; or
(ii) without receipt of goods or services or both; or
(b) the credit of input tax has been availed on the strength of tax invoices or debit
notes or any other document prescribed under rule 36 in respect of any supply,
the tax charged in respect of which has not been paid to the Government; or
(c) the registered person availing the credit of input tax has been found non-existent
or not to be conducting any business from any place for which registration has
been obtained; or
(d) the registered person availing any credit of input tax is not in possession of a tax
invoice or debit note or any other document prescribed under rule 36,
may, for reasons to be recorded in writing, not allow debit of an amount equivalent to
such credit in electronic credit ledger for discharge of any liability under section 49 or
for claim of any refund of any unutilised amount.
(2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being
satisfied that conditions for disallowing debit of electronic credit ledger as above, no
longer exist, allow such debit.
(3) Such restriction shall cease to have effect after the expiry of a period of one year from
the date of imposing such restriction.]
2
[86B. Restrictions on use of amount available in electronic credit ledger.
Sec: 49 Forms: Nil
Notwithstanding anything contained in these rules, the registered person shall not use the
amount available in electronic credit ledger to discharge his liability towards output tax in
excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply
other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:

1
Rule 86A ins. w.e.f. 26.12.2019 vide Notification No. 75/2019-CT, dt. 26.12.2019.
2
Rule 86B ins. w.e.f. 01.01.2021 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt.
22.12.2020.

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Central Goods and Services Tax Rules, 2017 as on 01 January 2024
Provided that the said restriction shall not apply where –
(a) the said person or the proprietor or karta or the managing director or any of its
two partners, whole-time Directors, Members of Managing Committee of
Associations or Board of Trustees, as the case may be, have paid more than one
lakh rupees as income tax under the Income-tax Act, 1961 (43 of 1961) in each of
the last two financial years for which the time limit to file return of income under
subsection (1) of section 139 of the said Act has expired; or
(b) the registered person has received a refund amount of more than one lakh rupees
in the preceding financial year on account of unutilised input tax credit under
clause (i) of first proviso of sub-section (3) of section 54; or
(c) the registered person has received a refund amount of more than one lakh rupees
in the preceding financial year on account of unutilised input tax credit under
clause (ii) of first proviso of sub-section (3) of section 54; or
(d) the registered person has discharged his liability towards output tax through the
electronic cash ledger for an amount which is in excess of 1% of the total output
tax liability, applied cumulatively, upto the said month in the current financial
year; or
(e) the registered person is –
(i) Government Department; or
(ii) a Public Sector Undertaking; or
(iii) a local authority; or
(iv) a statutory body:
Provided further that the Commissioner or an officer authorised by him in this behalf
may remove the said restriction after such verifications and such safeguards as he may
deem fit.]
87. Electronic Cash Ledger.
Sec: 49, 53A Forms: PMT-03 to PMT-07, PMT-09
(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.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him
towards tax, interest, penalty, fees or any other amount.

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1
[Provided that the challan in FORM GST PMT-06 generated at the common portal
shall be valid for a period of fifteen days.
{***}]
(3) The deposit under sub-rule (2) shall be made through any of the following modes,
namely:-
(i) Internet Banking through authorised banks;
2
[(ia) Unified Payment Interface (UPI) from any bank;
(ib) Immediate Payment Services (IMPS) from any bank;]
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank;
or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in
case of an Over the Counter payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as
may be notified by the Commissioner in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues
from any person, whether registered or not, including recovery made
through attachment or sale of movable or immovable properties;
(c) Proper officer or any other officer authorised for the amounts collected by
way of cash, cheque or demand draft during any investigation or
enforcement activity or any ad hoc deposit:
3
[Provided further that a person supplying online information and database access
or retrieval services from a place outside India to a non-taxable online recipient
referred to in 4{section 14, or a person supplying online money gaming from a
place outside India to a person in India as referred to in section 14A,} of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the
deposit under sub-rule (2) through international money transfer through Society

1
Omtd. w.e.f. 28.06.2019, the proviso, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.
28.06.2019. Formerly the proviso read as :
―Provided further that a person supplying online information and database access or retrieval services from a place
outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017) may also do so through the Board‘s payment system namely, Electronic Accounting System in
Excise and Service Tax from the date to be notified by the Board.‖.
Earlier first and second provisos ins. together w.e.f. 17.08.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017.
2
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.
3
Subs. w.e.f. 17.08.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017. Formerly it read:
―Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period
of fifteen days.‖.
4
Subs. for the words and figures ―section 14‖ w.e.f. 01.10.2023 vide Notification No. 51/2023-CT, dt. 29.09.2023.

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R. 87 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

for Worldwide Interbank Financial Telecommunication payment network, from

the date to be notified by the Board.]
Explanation.– For the purposes of this sub-rule, it is hereby clarified that for making
payment of any amount indicated in the challan, the commission, if any, payable in
respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall
be made on the basis of a temporary identification number generated through the
common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlement 1[or Immediate Payment Service] mode from any bank, the mandate
form shall be generated along with the challan on the common portal and the same shall
be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date
of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in
the authorised bank, a Challan Identification Number shall be generated by the
collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the
deposit has been made and the common portal shall make available a receipt to this
effect.
(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but
not communicated to the common portal, the said person may represent electronically in
FORM GST PMT-07 through the common portal to the bank or electronic gateway
through which the deposit was initiated.
2
[Provided that where the bank fails to communicate details of Challan Identification
Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis
of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll
are in conformity with the details in challan generated in FORM GST PMT-06 on the
Common Portal.]
(9) Any amount deducted under section 51 or collected under section 52 and claimed 3[***]
by the registered taxable person from whom the said amount was deducted or, as the
case may be, collected shall be credited to his electronic cash ledger 4[***].

1
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
3
Omtd. w.e.f. 28.06.2019, the words ―in FORM GSTR-02‖, vide CGST (IV Amendment) Rules, 2019; Notification
No. 31/2019-CT, dt. 28.06.2019.
4
Omtd. w.e.f. 28.06.2019, the words ―in accordance with the provisions of rule 87‖, vide CGST (IV Amendment)
Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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(10) Where a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-
rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
1
[(13) A registered person may, on the common portal, transfer any amount of tax, interest,
penalty, fee or any other amount available in the electronic cash ledger under the Act to
the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax
or cess in FORM GST PMT-09.]
2
[(14) A registered person may, on the common portal, transfer any amount of tax, interest,
penalty, fee or any other amount available in the electronic cash ledger under the Act to
the electronic cash ledger for central tax or integrated tax of a distinct person as
specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in
FORM GST PMT-09:
Provided that no such transfer shall be allowed if the said registered person has any
unpaid liability in his electronic liability register.]
Explanation 1.–The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.–For the purposes of this rule, it is hereby clarified that a refund shall be deemed
to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal.
88. Identification number for each transaction.
Sec: 49 Forms: Nil
(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.
(2) The unique identification number relating to discharge of any liability shall be indicated
in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit
in the electronic liability register for reasons other than those covered under sub-rule (2).

1
Ins. w.e.f. 21.04.2020 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019 read
with Notification No.37/2020-CT, dt. 28.04.2020.
2
Ins. w.e.f. 05.07.2022 vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt. 05.07.2022.

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1
[88A. Order of utilization of input tax credit.
Sec: 49B Forms: Nil
Input tax credit on account of integrated tax shall first be utilised towards payment of
integrated tax, and the amount remaining, if any, may be utilised towards the payment of
central tax and State tax or Union territory tax, as the case may be, in any order:
Provided that the input tax credit on account of central tax, State tax or Union territory tax
shall be utilised towards payment of integrated tax, central tax, State tax or Union territory
tax, as the case may be, only after the input tax credit available on account of integrated tax has
first been utilised fully.]
2
[88B. Manner of calculating interest on delayed payment of tax.
Sec: 50 Forms: Nil
(1) In case, where the supplies made during a tax period are declared by the registered
person in the return for the said period and the said return is furnished after the due date
in accordance with provisions of section 39, except where such return is furnished after
commencement of any proceedings under section 73 or section 74 in respect of the said
period, the interest on tax payable in respect of such supplies shall be calculated on the
portion of tax which is paid by debiting the electronic cash ledger, for the period of
delay in filing the said return beyond the due date, at such rate as may be notified under
sub-section (1) of section 50.
(2) In all other cases, where interest is payable in accordance with sub section (1) of section
50, the interest shall be calculated on the amount of tax which remains unpaid, for the
period starting from the date on which such tax was due to be paid till the date such tax
is paid, at such rate as may be notified under sub-section (1) of section 50.
(3) In case, where interest is payable on the amount of input tax credit wrongly availed and
utilised in accordance with sub-section (3) of section 50, the interest shall be calculated
on the amount of input tax credit wrongly availed and utilised, for the period starting
from the date of utilisation of such wrongly availed input tax credit till the date of
reversal of such credit or payment of tax in respect of such amount, at such rate as may
be notified under said sub-section (3) of section 50.
Explanation.—For the purposes of this sub-rule, —
(1) input tax credit wrongly availed shall be construed to have been utilised, when
the balance in the electronic credit ledger falls below the amount of input tax
credit wrongly availed, and the extent of such utilisation of input tax credit shall
be the amount by which the balance in the electronic credit ledger falls below the
amount of input tax credit wrongly availed.

1
Ins. w.e.f. 29.03.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019.
2
Ins. w.e.f. 01.07.2017, retrospectively, vide CGST (Amendment) Rules, 2022; Notification No. 14/2022-CT, dt.
05.07.2022.

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(2) the date of utilisation of such input tax credit shall be taken to be, —
(a) the date, on which the return is due to be furnished under section 39 or the
actual date of filing of the said return, whichever is earlier, if the balance
in the electronic credit ledger falls below the amount of input tax credit
wrongly availed, on account of payment of tax through the said return; or
(b) the date of debit in the electronic credit ledger when the balance in the
electronic credit ledger falls below the amount of input tax credit wrongly
availed, in all other cases.]
1
[88C. Manner of dealing with difference in liability reported in statement of outward
supplies and that reported in return.
Sec: 37, 39, 49 Forms: GSTR-1, GSTR-3B, DRC-01B, DRC-03
(1) Where the tax payable by a registered person, in accordance with the statement of
outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing
Facility in respect of a tax period, exceeds the amount of tax payable by such person in
accordance with the return for that period furnished by him in FORM GSTR-3B, by
such amount and such percentage, as may be recommended by the Council, the said
registered person shall be intimated of such difference in Part A of FORM GST DRC-
01B, electronically on the common portal, and a copy of such intimation shall also be
sent to his e-mail address provided at the time of registration or as amended from time
to time, highlighting the said difference and directing him to-
(a) pay the differential tax liability, along with interest under section 50, through
FORM GST DRC-03; or
(b) explain the aforesaid difference in tax payable on the common portal,
within a period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation
referred to in that sub-rule, either,-
(a) pay the amount of the differential tax liability, as specified in Part A of FORM
GST DRC-01B, fully or partially, along with interest under section 50, through
FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST
DRC-01B electronically on the common portal; or
(b) furnish a reply electronically on the common portal, incorporating reasons in
respect of that part of the differential tax liability that has remained unpaid, if
any, in Part B of FORM GST DRC-01B,
within the period specified in the said sub-rule.
(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid
within the period specified in that sub-rule and where no explanation or reason is
furnished by the registered person in default or where the explanation or reason

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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furnished by such person is not found to be acceptable by the proper officer, the said
amount shall be recoverable in accordance with the provisions of section 79.]
1
[88D. Manner of dealing with difference in input tax credit available in auto-generated
statement containing the details of input tax credit and that availed in return.
Sec: 49 Forms: GST DRC-01C
(1) Where the amount of input tax credit availed by a registered person in the return for a
tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax credit
available to such person in accordance with the auto-generated statement containing the
details of input tax credit in FORM GSTR-2B in respect of the said tax period or
periods, as the case may be, by such amount and such percentage, as may be
recommended by the Council, the said registered person shall be intimated of such
difference in Part A of FORM GST DRC-01C, electronically on the common portal, and
a copy of such intimation shall also be sent to his e-mail address provided at the time of
registration or as amended from time to time, highlighting the said difference and
directing him to—
(a) pay an amount equal to the excess input tax credit availed in the said FORM
GSTR-3B, along with interest payable under section 50, through FORM GST
DRC-03, or
(b) explain the reasons for the aforesaid difference in input tax credit on the common
portal,
within a period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation
referred to in the said sub-rule, either,
(a) pay an amount equal to the excess input tax credit, as specified in Part A of
FORM GST DRC-01C, fully or partially, along with interest payable under
section 50, through FORM GST DRC-03 and furnish the details thereof in Part
B of FORM GST DRC-01C, electronically on the common portal, or
(b) furnish a reply, electronically on the common portal, incorporating reasons in
respect of the amount of excess input tax credit that has still remained to be paid,
if any, in Part B of FORM GST DRC-01C,
within the period specified in the said sub-rule.
(3) Where any amount specified in the intimation referred to in sub-rule (1) remains to be
paid within the period specified in the said sub-rule and where no explanation or reason
is furnished by the registered person in default or where the explanation or reason
furnished by such person is not found to be acceptable by the proper officer, the said
amount shall be liable to be demanded in accordance with the provisions of section 73
or section 74, as the case may be.]
1
Ins. Rule 88D w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

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CHAPTER X
REFUND
89. Application for refund of tax, interest, penalty, fees or any other amount.
Sec: 54, 77 Forms: RFD-01, RFD-01A
(1) Any person, except the persons covered under notification issued under section 55,
claiming refund of 1[any balance in the electronic cash ledger in accordance with the
provisions of sub-section (6) of section 49 or] 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 2[, subject to the provisions of rule 10B,] an application
electronically in FORM GST RFD-01 through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
3
[***]
4
[Provided that] in respect of supplies to a Special Economic Zone unit or a Special
Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
5 6
[ {Provided further that} in respect of supplies regarded as deemed exports, the
application may be filed by, –
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail
of input tax credit on such supplies and furnishes an undertaking to the effect that
the supplier may claim the refund]

1
Ins. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
2
Ins. w.e.f. 01.01.2022 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021, read
with Notification No. 38/2021-CT, dt. 21.12.2021.
3
Omtd. w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
Formerly it read:
―Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions
of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM
GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:‖.
4
Subs. for the words ―Provided further that‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification
No. 19/2022-CT, dt. 28.09.2022.
5
Subs. w.e.f. 18.10.2017 vide Notification No. 47/2017-CT, dt. 18.10.2017. Formerly it read:
―Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of
deemed export supplies‖.
6
Subs. for the words ―Provided also that‖ w.e.f. 01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No.
19/2022-CT, dt. 28.09.2022.

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Provided also that refund of any amount, after adjusting the tax payable by the applicant
out of the advance tax deposited by him under section 27 at the time of registration,
shall be claimed 1[only after the last return required to be furnished by him has been so
furnished].
2
[Explanation. - For the purposes of this sub-rule, ―specified officer‖ means a ―specified
officer‖ or an ―authorised officer‖ as defined under rule 2 of the Special Economic Zone
Rules, 2006.]
3
[(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in
respect of a transaction considered by him to be an intra-State supply, which is
subsequently held to be an inter-State supply, may, before the expiry of a period of two
years from the date of payment of the tax on the inter-State supply, file an application
electronically in FORM GST RFD-01 through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that the said application may, as regard to any payment of tax on inter-State
supply before coming into force of this sub-rule, be filed before the expiry of a period of
two years from the date on which this sub-rule comes into force.]
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to
establish that a refund is due to the applicant, namely:-
(a) the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such
refund or reference number of the payment of the amount specified in sub-
section (6) of section 107 and sub-section (8) of section 112 claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export and
the number and the date of the relevant export invoices, in a case where the
refund is on account of export of goods 4[, other than electricity];
5
[(ba) a statement containing the number and date of the export invoices, details of
energy exported, tariff per unit for export of electricity as per agreement, along
with the copy of statement of scheduled energy for exported electricity by
Generation Plants issued by the Regional Power Committee Secretariat as a part
of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of
Regulation 2 of the Central Electricity Regulatory Commission (Indian
Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the
tariff per unit, in case where refund is on account of export of electricity;]

1
Subs. w.e.f. 04.08.2023 for the words ―in the last return required to be furnished by him‖ vide CGST (II Amendment)
Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
2
Ins. w.e.f. 05.07.2022 vide Notification No. 14/2022-CT, dt. 05.07.2022.
3
Ins. w.e.f. 24.09.2021 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021.
4
Ins. w.e.f. 05.07.2022 vide Notification No. 14/2022-CT, dt. 05.07.2022.
5
Ins. w.e.f. 05.07.2022 vide Notification No. 14/2022-CT, dt. 05.07.2022.

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(c) a statement containing the number and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward Remittance Certificates, as the case
may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second
proviso to sub-rule (1) in the case of the supply of goods made to a Special
Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details of
payment, along with the proof thereof, made by the recipient to the supplier for
authorised operations as defined under the Special Economic Zone Act, 2005, in
a case where the refund is on account of supply of services made to a Special
Economic Zone unit or a Special Economic Zone developer;
1
[(f) a declaration to the effect that tax has not been collected from the Special
Economic Zone unit or the Special Economic Zone developer, in a case where
the refund is on account of supply of goods or services or both made to a Special
Economic Zone unit or a Special Economic Zone developer;]
(g) a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on
account of deemed exports;
(h) a statement containing the number and the date of the invoices received and
issued during a tax period in a case where the claim pertains to refund of any
unutilised input tax credit under sub-section (3) of section 54 where the credit has
accumulated on account of the rate of tax on the inputs being higher than the rate
of tax on output supplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order in
a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement showing the details of transactions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess
payment of tax 2[and interest, if any, or any other amount paid];

1
Subs. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019. Earlier
it read as:
―(f) 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;‖.
2
Ins. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.

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1
[(ka) a statement containing the details of invoices viz. number, date, value, tax paid
and details of payment, in respect of which refund is being claimed along with
copy of such invoices, proof of making such payment to the supplier, the copy of
agreement or registered agreement or contract, as applicable, entered with the
supplier for supply of service, the letter issued by the supplier for cancellation or
termination of agreement or contract for supply of service, details of payment
received from the supplier against cancellation or termination of such agreement
along with proof thereof, in a case where the refund is claimed by an unregistered
person where the agreement or contract for supply of service has been cancelled
or terminated;
(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of
the invoices on which refund is being claimed by the applicant; that he has not
adjusted the tax amount involved in these invoices against his tax liability by
issuing credit note; and also, that he has not claimed and will not claim refund of
the amount of tax involved in respect of these invoices, in a case where the
refund is claimed by an unregistered person where the agreement or contract for
supply of service has been cancelled or terminated;]
(l) a declaration to the effect that the incidence of tax, interest or any other amount
claimed as refund has not been passed on to any other person, in a case where the
amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest or
any other amount claimed as refund has not been passed on to any other person,
in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
2
[Provided further that a certificate is not required to be furnished in cases where
refund is claimed by an unregistered person who has borne the incidence of tax.]
Explanation.– For the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression ―invoice‖ means invoice conforming to the provisions contained in
section 31;
(ii) where the amount of tax has been recovered from the recipient, it shall be deemed
that the incidence of tax has been passed on to the ultimate consumer.

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
2
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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(3) Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
1
[(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 –
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 other than the input tax credit availed for which refund is claimed
under sub-rules (4A) or (4B) or both;
2
[(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 or the value which is 1.5 times the value of like goods
domestically supplied by the same or, similarly placed, supplier, as declared by
the supplier, whichever is less, other than the turnover of supplies in respect of
which refund is claimed under sub-rules (4A) or (4B) or both;]

1
Subs. w.e.f. 23.10.2017 vide Notification No. 75/2017-CT, dt. 29.12.2017. Formerly rule 89(4) read:
―(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 -
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
*1[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.‖
*1Subs. w.e.f. 01.07.2017, for the word ―sub-section‖, vide Notification No. 17/2017, GSR 965(E), dt. 27.07.2017
2
Subs. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
Formerly it read as :
―(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, other than the turnover of supplies
in respect of which refund is claimed under sub-rules (4A) or (4B) or both;‖.

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(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;
1
(E) [―Adjusted Total Turnover‖ means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112)
of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause
(D) above and non-zero- rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under
sub-rule (4A) or sub-rule (4B) or both, if any,
during the relevant period.];
(F) ―Relevant period‖ means the period for which the claim has been filed.
2
[Explanation.– For the purposes of this sub-rule, the value of goods exported out of
India shall be taken as –
(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export
form, as the case may be, as per the Shipping Bill and Bill of Export (Forms)
Regulations, 2017; or
(ii) the value declared in tax invoice or bill of supply,
whichever is less.]

1
Subs. w.e.f. 04.09.2018 vide Notification No. 39/2018-CT, dt. 04.09.2018. Formerly it read as :
――Adjusted Total turnover‖ means the turnover in a State or a Union territory, as defined under clause (112) of
section 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any,
during the relevant period‖.
2
Ins. w.e.f. 05.07.2022 vide Notification No. 14/2022-CT, dt. 05.07.2022.

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1
[(4A) In the case of supplies received on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated
the 18th 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 18th October, 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.
2
{(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated
supplies without payment of tax has –
(a) received supplies on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 40/2017-Central 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 1320 (E),
dated the 23rd October, 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
(b) availed the benefit of 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,

1
Subs. w.e.f. 23.10.2017 vide Notification No. 3/2018-CT, dt. 23.01.2018. Formerly rule 89(4A) and 89(4B) read:
―(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-
Central Tax dated 18th October, 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-
Central Tax (Rate) dated 23rd October, 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.‖.
2
Subs. w.e.f. 09.10.2018 vide Notification No. 54/2018-CT, dt. 09.10.2018. Earlier subs. rule 89(4B) w.e.f. 23.10.2017
vide Notification No. 3/2018-CT, dt. 23.01.2018 as follows:
―(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. 40/2017-Central 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 1320(E) dated the 23rd
October, 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.‖.

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the 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.]}
1
[(5) In the case of refund on account of inverted duty structure, refund of input tax credit
shall be granted as per the following formula:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services)
x Net ITC ÷ Adjusted Total Turnover} - 2[{tax payable on such inverted rated supply of
goods and services x (Net ITC/ITC availed on inputs and input services)}.]
Explanation- For the purposes of this sub-rule, the expressions –
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period
other than the input tax credit availed for which refund is claimed under sub-rules
(4A) or (4B) or both; and
3
(b) {Adjusted Total turnover‖ and ―relevant period‖ shall have the same meaning as
assigned to them in sub-rule (4).}]
90. Acknowledgement.
Sec: 54, 77 Forms: RFD-01W, RFD-02, RFD-03
(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.

1
Subs. w.e.f. 01.07.2017 vide Notification No. 26/2018-CT, dt. 13.06.2018. Earlier read as :
―(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the
following formula:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted
Total Turnover} - tax payable on such inverted rated supply of goods and services.
Explanation:- For the purposes of this sub-rule, the expressions –
(a) ―Net ITC‖ shall mean input tax credit availed on inputs during the relevant period other than the input tax
credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) ―Adjusted Total turnover‖ shall have the same meaning as assigned to it in sub-rule (4)‖
The sub-rule (5) was earlier subs. w.e.f. 18.04.2018 vide Notification No. 21/2018-CT, dt. 18.04.2018. Earlier
read as :
―(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as
per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total
Turnover} - tax payable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions ―Net ITC‖ and ―Adjusted Total turnover‖ shall
have the same meanings as assigned to them in sub-rule (4).‖
2
Subs. for the words ―tax payable on such inverted rated supply of goods and services‖ w.e.f. 05.07.2022 vide
Notification No. 14/2022-CT, dt. 05.07.2022.
3
Subs. for the words ―Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)‖ w.e.f.
31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.

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(2) The application for refund, other than claim for refund from electronic cash ledger, shall
be forwarded to the proper officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its completeness and where the
application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, 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.
(3) Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
1
[Provided that the time period, from the date of filing of the refund claim in FORM
GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-
03 by the proper officer, shall be excluded from the period of two years as specified
under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by
the applicant after rectification of the deficiencies.]
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-
rule (3).
2
[(5) The applicant may, at any time before issuance of provisional refund sanction order in
FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or
payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-
07 or notice in FORM GST RFD-08, in respect of any refund application filed in
FORM GST RFD-01, withdraw the said application for refund by filing an application
in FORM GST RFD-01W.
(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any
amount debited by the applicant from electronic credit ledger or electronic cash ledger,
as the case may be, while filing application for refund in FORM GST RFD-01, shall be
credited back to the ledger from which such debit was made.]
91. Grant of provisional refund.
Sec: 54 Forms: RFD-01B, RFD-04, RFD-05
(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.

1
Ins. w.e.f. 18.05.2021 vide Notification No. 15/2021-CT, dt. 18.05.2021.
2
Ins. sub-rules (5) and (6) w.e.f. 18.05.2021 vide Notification No. 15/2021-CT, dt. 18.05.2021.

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(2) The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and on being prima facie satisfied that the amount claimed as refund under sub-
rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of
section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of
refund due to the said applicant on a provisional basis within a period not exceeding
seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of
rule 90.
1
[Provided that the order issued in FORM GST RFD-04 shall not be required to be
revalidated by the proper officer.]
(3) The proper officer shall issue a 2[payment order] in FORM GST RFD-05 for the
amount sanctioned under sub- rule (2) and the same shall be electronically credited to
any of the bank accounts of the applicant mentioned in his registration particulars and as
specified in the application for refund 3[on the basis of a consolidated payment advice:]
4
[Provided that the 5{payment order} in FORM GST RFD-05 shall be required to be
revalidated where the refund has not been disbursed within the same financial year in
which the said 6{payment order} was issued.]
7
[(4) The Central Government shall disburse the refund based on the consolidated payment
advice issued under sub-rule (3).]
92. Order sanctioning refund.
Sec: 54, 57, 77 Forms: RFD-01B, RFD-05 to RFD-09
(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:
8
[***]

1
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
2
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
3
Ins. w.e.f. 24.09.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
4
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
5
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
6
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
7
Ins. w.e.f. 24.09.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
8
Omtd. w.e.f. 18.05.2021 vide Notification No. 15/2021-CT, dt. 18.05.2021. Formerly the proviso read as :
―Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the
Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST
RFD-07.‖

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1
[(1A) Where, upon examination of the application of refund of any amount paid as tax other
than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is
satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable
to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of
refund to be paid, in cash, proportionate to the amount debited in cash against the total
amount paid for discharging tax liability for the relevant period, mentioning therein the
amount adjusted against any outstanding demand under the Act or under any existing
law and the balance amount refundable and for the remaining amount which has been
debited from the electronic credit ledger for making payment of such tax, the proper
officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax
Credit in electronic credit ledger.]
(2) Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case
may be, sub-section (11) of section 54, he shall pass an order in 2[Part A] of FORM
GST RFD-07 informing him the reasons for withholding of such refund.
3
[Provided that where the proper officer or the Commissioner is satisfied that the refund
refund is no longer liable to be withheld, he may pass an order for release of withheld
refund in Part B of FORM GST RFD-07.]
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to
the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring
him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the
receipt of such notice and after considering the reply, make an order in FORM GST
RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund
claim and the said order shall be made available to the applicant electronically and the
provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) 4[or
sub-rule (1A)] or sub-rule (2) is payable to the applicant under sub-section (8) of
section 54, he shall make an order in FORM GST RFD-06 and issue a 5[payment
order] in FORM GST RFD-05 for the amount of refund and the same shall be
electronically credited to any of the bank accounts of the applicant mentioned in his

1
Ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
2
Subs. w.e.f. 18.05.2021, for the word and letter ―Part B‖ vide Notification No. 15/2021-CT, dt. 18.05.2021.
3
Ins. w.e.f. 18.05.2021 vide Notification No. 15/2021-CT, dt. 18.05.2021.
4
Ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
5
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.

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registration particulars and as specified in the application for refund 1[on the basis of a
consolidated payment advice].
2
[Provided that the order issued in FORM GST RFD-06 shall not be required to be
revalidated by the proper officer:
Provided further that the 3{payment order} in FORM GST RFD-05 shall be required to
be revalidated where the refund has not been disbursed within the same financial year in
which the said 4{payment order} was issued.]
5
[(4A) The Central Government shall disburse the refund based on the consolidated payment
advice issued under sub-rule (4).]
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) 6[or
sub-rule (1A)] or sub-rule (2) is not payable to the applicant under sub-section (8) of
section 54, he shall make an order in FORM GST RFD-06 and issue 7[a payment
order] in FORM GST RFD-05, for the amount of refund to be credited to the
Consumer Welfare Fund.
93. Credit of the amount of rejected refund claim.
Sec: 54 Forms: PMT-03
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the
amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit
ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the
amount debited, to the extent of rejection, shall be re-credited to the electronic credit
ledger by an order made in FORM GST PMT-03.
Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer
that he shall not file an appeal.

1
Ins. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019. Comes into force w.e.f.
24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
2
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.
3
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt.28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
4
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
5
Ins. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019. Comes into force w.e.f.
24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
6
Ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
7
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019, for the words ―an
advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.

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94. Order sanctioning interest on delayed refunds.

Sec: 56 Forms: RFD-05
1
[(1)] Where any interest is due and payable to the applicant under section 56, the proper
officer shall make an order along with a 2[payment order] in FORM GST RFD-05,
specifying therein the amount of refund which is delayed, the period of delay for which
interest is payable and the amount of interest payable, and such amount of interest shall
be electronically credited to any of the bank accounts of the applicant mentioned in his
registration particulars and as specified in the application for refund.
3
[(2) The following periods shall not be included in the period of delay under sub-rule (1),
namely:-
(a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD-
08 under sub-rule (3) of rule 92, that the applicant takes to-
(i) furnish a reply in FORM GST RFD-09, or
(ii) submit additional documents or reply;
and
(b) any period of time taken either by the applicant for furnishing the correct details
of the bank account to which the refund is to be credited or for validating the
details of the bank account so furnished, where the amount of refund sanctioned
could not be credited to the bank account furnished by the applicant.]
95. Refund of tax to certain persons.
Sec: 54, 55 Forms: RFD-02, RFD-10, GSTR-11
4
[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per
notification issued under section 55 shall apply for refund in FORM GST RFD-10 once
in every quarter, electronically on the common portal or otherwise, either directly or
through a Facilitation Centre notified by the Commissioner, along with a statement of
the inward supplies of goods or services or both in FORM GSTR-11.]

1
Ins. w.e.f. 01.10.2023 ―number (1)‖ vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.
2
Subs. vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019, for the words
―payment advice‖. Comes into force w.e.f. 24.09.2019 vide Notification No. 42/2019-CT, dt. 24.09.2019.
3
Ins. w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
4
Subs. w.e.f. 29.12.2017 vide Notification No. 75/2017-CT, dt. 29.12.2017. Formerly rule 95(1) read:
―(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued
section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common
portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of
the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement
of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1.‖

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(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
1
[(a) the inward supplies of goods or services or both were received from a registered
person against a tax invoice;]
(b) name and Goods and Services Tax Identification Number or Unique Identity
Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are
satisfied.
2
[Provided that where Unique Identity Number of the applicant is not mentioned in a tax
invoice, the refund of tax paid by the applicant on such invoice shall be available only if
the copy of the invoice, duly attested by the authorized representative of the applicant, is
submitted along with the refund application in FORM GST RFD-10.]
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of
refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of
this Chapter, such treaty or international agreement shall prevail.

1
Subs. w.e.f. 01.07.2017, retrospectively, vide Notification No. 26/2018-CT, dt. 13.06.2018. Earlier it read as :
―(a) the inward supplies of goods or services or both were received from a registered person against a tax
invoice *1[***];‖.
* Words earlier, omtd. w.e.f. 29.12.2017 vide Notification No. 75/2017-CT, dt. 29.12.2017, which read as, ―and the
1

price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any‖.
2
Ins. w.e.f. 01.04.2021, retrospectively, vide Notification No. 40/2021-CT, dt. 29.12.2021.

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1
[95A ***]
96. Refund of integrated tax paid on goods 2[or services] exported out of India.
Sec: 54 Forms: GST RFD-01, RFD-06, RFD-07, GSTR-1, GSTR-3B
(1) The shipping bill filed by 3[an exporter of goods] 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:-
(a) the person in charge of the conveyance carrying the export goods duly files 4[a
departure manifest or] an export manifest or an export report covering the number
and the date of shipping bills or bills of export; and
5
[(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter
of goods in Shipping Bill and those furnished in statement of outward supplies in
FORM GSTR-1, such application for refund of integrated tax paid on the goods
exported out of India shall be deemed to have been filed on such date when such
mismatch in respect of the said shipping bill is rectified by the exporter;]
1
Omtd. w.e.f. 01.07.2019, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022; which was earlier ins.
w.e.f. 01.07.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019. Formerly
rule 95A read:
“95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond
immigration counters making tax free supply to an outgoing international tourist.
(1) Retail outlet established in departure area of an international airport, beyond the immigration counters,
supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim
refund of tax paid by it on inward supply of such goods.
(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund
claim in FORM GST RFD-10B on a monthly or quarterly basis, as the case may be, through the common
portal either directly or through a Facilitation Centre notified by the Commissioner.
(3) The self-certified compiled information of invoices issued for the supply made during the month or the
quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund
application.
(4) The refund of tax paid by the said retail outlet shall be available if-
(a) the inward supplies of goods were received by the said retail outlet from a registered person against a
tax invoice;
(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign
exchange without charging any tax;
(c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax
invoice for the inward supply; and
(d) such other restrictions or conditions, as may be specified, are satisfied.
(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this
rule.
Explanation.- For the purposes of this rule, the expression ―outgoing international tourist‖ shall mean a person not
normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant
purposes.]‖.
2
Subs. w.e.f. 23.10.2017, retrospectively, for ―paid on goods‖ vide Notification No. 75/2017-CT, dt. 29.12.2017.
3
Subs. w.e.f. 23.10.2017, for ―an exporter‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
4
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.
5
Subs. w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022. Earlier it read as :
―(b) the applicant has furnished a valid return in FORM GSTR-3 *1[or FORM GSTR-3B, as the case may be];‖.
1
* Earlier ins. w.e.f. 01.07.2017 vide Notification No. 15/2017-CT, dt. 01.07.2017.

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1
[(c) the applicant has undergone Aadhaar authentication in the manner provided in
rule 10B;]
(2) The details of the 2[relevant export invoices in respect of export of goods] contained in
FORM GSTR-1 shall be transmitted electronically by the common portal to the system
designated by the Customs and the said system shall electronically transmit to the
common portal, a confirmation that the goods covered by the said invoices have been
exported out of India.
3
[***]
(3) Upon the receipt of the information regarding the furnishing of a valid return in
4
[FORM GSTR-3B] from the common portal, 5[the system designated by the Customs
or the proper officer of Customs, as the case may be, shall process the claim of refund in
respect of export of goods] and an amount equal to the integrated tax paid in respect of
each shipping bill or bill of export shall be electronically credited to the bank account of
the applicant mentioned in his registration particulars and as intimated to the Customs
authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax,
State tax or Union territory tax to withhold the payment of refund due to the
person claiming refund in accordance with the provisions of sub-section (10) or
sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in
violation of the provisions of the Customs Act, 6[1962; or]
7
[(c) the Commissioner in the Board or an officer authorised by the Board, on the basis
of data analysis and risk parameters, is of the opinion that verification of
credentials of the exporter, including the availment of ITC by the exporter, is
considered essential before grant of refund, in order to safeguard the interest of
revenue.]

1
Ins. w.e.f. 01.01.2022 vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021, read
with Notification No. 38/2021-CT, dt. 21.12.2021.
2
Subs. w.e.f. 23.10.2017, for ―relevant export invoices‖ vide Notification No. 3/2018-CT, dt. 23.01.2018.
3
Omtd. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
Earlier it read as :
# ―Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been
extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to
exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same
shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM
GSTR-1 for the said tax period.‖
# Earlier ins. w.e.f. 28.10.2017 vide Notification No. 51/2017-CT, dt. 28.10.2017.
4
Subs. for the words, letters and figures, ―FORM GSTR-3 *1[or FORM GSTR-3B, as the case may be]‖ w.e.f.
01.10.2022 vide CGST (II Amendment) Rules, 2022; Notification No. 19/2022-CT, dt. 28.09.2022.
*1 Earlier ins. w.e.f. 01.07.2017 vide Notification No. 15/2017-CT, dt. 01.07.2017.
5
Subs. w.e.f. 23.10.2017, for ―the system designated by the Customs shall process the claim for refund‖ vide
Notification No. 3/2018-CT, dt. 23.01.2018.
6
Subs. w.e.f. 01.07.2017, retrospectively, for the figures ―1962‖ vide Notification No. 14/2022-CT, dt. 05.07.2022.
7
Ins. w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022.

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1
[(5) ***]
2
[(5A) Where refund is withheld in accordance with the provisions of clause (a) or clause (c)
of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax,
State tax or Union territory tax, as the case may be, electronically through the
common portal in a system generated FORM GST RFD-01 and the intimation of
such transmission shall also be sent to the exporter electronically through the common
portal, and notwithstanding anything to the contrary contained in any other rule, the
said system generated form shall be deemed to be the application for refund in such
cases and shall be deemed to have been filed on the date of such transmission.
(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule
(4) and the proper officer of the Customs passes an order that the goods have been
exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then,
such claim shall be transmitted to the proper officer of Central tax, State tax or Union
territory tax, as the case may be, electronically through the common portal in a system
generated FORM GST RFD-01 and the intimation of such transmission shall also be
sent to the exporter electronically through the common portal, and notwithstanding
anything to the contrary contained in any other rule, the said system generated form
shall be deemed to be the application for refund in such cases and shall be deemed to
have been filed on the date of such transmission.
(5C) The application for refund in FORM GST RFD-01 transmitted electronically through
the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance
with the provisions of rule 89.]
3
[(6) ***]
4
[(7) ***]

1
Omtd. w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022. Formerly rule 96(5)
read:
―(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of
integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of
central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be
transmitted to the common portal.‖.
2
Ins. sub-rules (5A) to (5C) w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022.
3
Omtd. w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022. Formerly rule 96(6)
read:
―(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union
territory tax, as the case may be, shall pass an order in *1[Part A] of FORM GST RFD-07.‖.
* Earlier subs. w.e.f. 18.05.2021, for the word and letter ―Part B‖ vide Notification No. 15/2021-CT, dt. 18.05.2021.
1

4
Omtd. w.e.f. 01.07.2017, retrospectively, vide Notification No. 14/2022-CT, dt. 05.07.2022. Formerly rule 96(7)
read:
―(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the
concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall
proceed to refund the amount *1[by passing an order in FORM GST RFD-06 after passing an order for
release of withheld refund in Part B of FORM GST RFD-07].‖.
*1 Earlier subs. w.e.f. 18.05.2021, for the words, letters and figures, ―after passing an order in FORM GST RFD-06‖
vide Notification No. 15/2021-CT, dt. 18.05.2021.

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(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf
and where such refund is paid to the Government of Bhutan, the exporter shall not be
paid any refund of the integrated tax.
1
[(9) The application for refund of integrated tax paid on the services exported out of India
shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the
provisions of rule 89;

1
Subs. w.e.f. 23.10.2017 vide Notification No. 3/2018-CT, dt. 23.01.2018. Earlier ins. w.e.f. 23.10.2017 vide
Notification No. 75/2017-CT, dt. 29.12.2017, rule 96(9) read:
―(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received
supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th
October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No.
41/2017-Integrated Tax (Rate) dated 23rd October, 2017.‖

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1
{(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have -
(a) received supplies on which the benefit of the Government of India, Ministry of
Finance notification No. 48/2017-Central Tax, dated the 18th 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 18th October, 2017 except so
far it relates to receipt of capital goods by such person against Export Promotion
Capital Goods Scheme or notification No. 40/2017-Central 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 1320 (E), dated the 23rd October,

1
Subs. sub-rule (10) w.e.f. 09.10.2018 vide Notification No. 54/2018-CT, dt. 09.10.2018. Earlier subs. sub-rule (10)
w.e.f. 23.10.2017 vide Notification No. 53/2018-CT, dt. 09.10.2018 as follows:
―(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 18th 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 18th October, 2017
or notification No. 40/2017-Central 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 1320 (E), dated the 23rd October,
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‖
Earlier substituted w.e.f. 23.10.2017 vide Notification No. 39/2018-CT, dt. 04.09.2018 as follows:
―(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -
(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No.
48/2017-Central Tax, dated the 18th 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 18th October, 2017 or notification
No. 40/2017-Central 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 1320 (E), dated the 23rd October,
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 has been availed; or
(b) availed the benefit under 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.‖
Formerly it read as :
―(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 18th 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 18th October, 2017 or
notification No. 40/2017-Central Tax (Rate) 23rd 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 23rd October, 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.‖

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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 has been
availed; or
(b) availed the benefit under 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 except so far it relates to receipt of
capital goods by such person against Export Promotion Capital Goods Scheme.]}
1
[Explanation.- For the purpose of this sub-rule, the benefit of the notifications
mentioned therein shall not be considered to have been availed only where the
registered person has paid Integrated Goods and Services Tax and Compensation
Cess on inputs and has availed exemption of only Basic Customs Duty (BCD)
under the said notifications.]
2 3
[96A. {Export} of goods or services under bond or Letter of Undertaking.
Sec: 54 Forms: RFD-11, GSTR-1, GSTR-3B
(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 —
(a) fifteen days after the expiry of three months 4[, or such further period as may be
allowed by the Commissioner] from the date of issue of the invoice for export, if
the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed
by the Commissioner, from the date of issue of the invoice for export, if the
payment of such services is not received by the exporter in convertible foreign
exchange 5[or in Indian rupees, wherever permitted by the Reserve Bank of
India].
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the
common portal shall be electronically transmitted to the system designated by Customs
and a confirmation that the goods covered by the said invoices have been exported out
of India shall be electronically transmitted to the common portal from the said system.
1
Ins. w.e.f. 23.10.2017 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.
2
Ins. w.e.f. 01.07.2017 vide Notification No. 15/2017-CT, dt. 01.07.2017.
3
Subs. for the words ―Refund of integrated tax paid on export‖ w.e.f. 01.02.2019 vide CGST (I Amendment) Rules,
2019; Notification No. 3/2019-CT, dt. 29.01.2019.
4
Ins. w.e.f. 18.10.2017 vide Notification No. 47/2017-CT, dt. 18.10.2017.
5
Ins. w.e.f. 01.02.2019 vide CGST (I Amendment) Rules, 2019; Notification No. 3/2019-CT, dt. 29.01.2019.

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1
[Provided that where the date for furnishing the details of outward supplies in
FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred
under section 37 of the Act, the supplier shall furnish the information relating to exports
as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has
been furnished and the same shall be transmitted electronically by the common portal to
the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall
be auto-drafted in FORM GSTR-1 for the said tax period.]
(3) Where the goods are not exported within the time specified in sub-rule (1) and the
registered person fails to pay the amount mentioned in the said sub-rule, the export as
allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said
amount shall be recovered from the registered person in accordance with the provisions
of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-
rule (3) shall be restored immediately when the registered person pays the amount due.
(5) The Board, by way of notification, may specify the conditions and safeguards under
which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
supply of goods or services or both to a Special Economic Zone developer or a Special
Economic Zone unit without payment of integrated tax.]
2
[96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export
of goods where export proceeds not realised.
Sec: 54 Forms: Nil
(1) Where any refund of unutilised input tax credit on account of export of goods or of
integrated tax paid on export of goods has been paid to an applicant but the sale
proceeds in respect of such export goods have not been realised, in full or in part, in
India within the period allowed under the Foreign Exchange Management Act, 1999 (42
of 1999), including any extension of such period, the person to whom the refund has
been made shall deposit the amount so refunded, to the extent of non-realisation of sale
proceeds, along with applicable interest within thirty days of the expiry of the said
period or, as the case may be, the extended period, failing which the amount refunded
shall be recovered in accordance with the provisions of section 73 or 74 of the Act, as
the case may be, as is applicable for recovery of erroneous refund, along with interest
under section 50:

1
Ins. w.e.f. 28.10.2017 vide Notification No. 51/2017-CT, dt. 28.10.2017.
2
Ins. w.e.f. 23.03.2020 vide CGST (III Amendment) Rules, 2020; Notification No. 16/2020-CT, dt. 23.03.2020.

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Provided that where sale proceeds, or any part thereof, in respect of such export goods
are not realised by the applicant within the period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), but the Reserve Bank of India writes off the
requirement of realisation of sale proceeds on merits, the refund paid to the applicant
shall not be recovered.
(2) Where the sale proceeds are realised by the applicant, in full or part, after the amount of
refund has been recovered from him under sub-rule (1) and the applicant produces
evidence about such realisation within a period of three months from the date of
realisation of sale proceeds, the amount so recovered shall be refunded by the proper
officer, to the applicant to the extent of realisation of sale proceeds, provided the sale
proceeds have been realised within such extended period as permitted by the Reserve
Bank of India.]
[1]
97. Consumer Welfare Fund.
Sec: 57, 58 Forms: Nil
2
[(1) All amounts of duty/central tax/ integrated tax/Union territory tax/cess and income from
investment along with other monies specified in sub-section (2) of section 12C of the
Central Excise Act, 1944 (1 of 1944), section 57 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act,
2017 (14 of 2017) and section 12 of the Goods and Services Tax (Compensation to
States) Act, 2017 (15 of 2017) shall be credited to the Fund:

1
Ins. vide CGST (VIII Amendment) Rules, 2021; Notification No. 35/2021-CT, dt. 24.09.2021. However, effective
date has not been yet notified. After notification, it would read as :
“96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and
rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and
obtained on his Permanent Account Number:
Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also
be linked with the Aadhaar number of the proprietor.”.
2
Subs. Rule 97 w.e.f. 18.04.2018 vide Notification No. 21/2018-CT, dt. 18.04.2018. Formerly rule 97 read:
“97. Consumer Welfare Fund.-
(1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the
proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made
by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred
for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a
Member Secretary and such other Members as it may deem fit and the Committee shall make
recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of
the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under
the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force,
including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes
Cont…

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Provided that an amount equivalent to fifty per cent. of the amount of integrated tax
determined under sub-section (5) of section 54 of the Central Goods and Services Tax
Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017,
shall be deposited in the Fund.
1
[Provided further that an amount equivalent to fifty per cent. of the amount of cess
determined under sub-section (5) of section 54 read with section 11 of the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the
Fund.]
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to
any claimant by the proper officer, appellate authority or court, the same shall be paid
from the Fund.

Cont…
and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947)
recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful
research activity which has made, or is likely to make, significant contribution in formulation of standard mark
of the products of mass consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a
complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary,
but the Committee shall not consider an application, unless it has been inquired into in material details and
recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall have powers -
(a) to require any applicant to produce before it, or before a duly authorised Officer of the Government
such books, accounts, documents, instruments, or commodities in custody and control of the applicant,
as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to
be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central
Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in
lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation
of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material
particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his
financial status, and importance and utility of nature of activity under pursuit, after ensuring that the
financial assistance provided shall not be misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made
and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consumer welfare activities of an
applicant;
(k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods
and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of
incurring expenditure from the Consumer Welfare Fund.‖.
1
Ins. w.e.f. 13.06.2018 for the words vide Notification No. 26/2018-CT, dt. 13.06.2018.

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(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by
the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter
referred to as the ―Committee‖) with a Chairman, a Vice-Chairman, a Member
Secretary and such other members as it may deem fit and the Committee shall make
recommendations for proper utilisation of the money credited to the Fund for welfare of
the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his
absence, the Vice-Chairman of the Committee may deem fit;
(c) the meeting of the Committee shall be presided over by the Chairman, or in his
absence, by the Vice-Chairman;
(d) the meeting of the Committee shall be called, after giving at least ten days‟
notice in writing to every member;
(e) the notice of the meeting of the Committee shall specify the place, date and hour
of the meeting and shall contain statement of business to be transacted thereat;
(f) no proceeding of the Committee shall be valid, unless it is presided over by the
Chairman or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers -
(a) to require any applicant to get registered with any authority as the Central
Government may specify;
(b) to require any applicant to produce before it, or before a duly authorised officer
of the Central Government or the State Government, as the case may be, such
books, accounts, documents, instruments, or commodities in custody and control
of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from
which activities claimed to be for the welfare of consumers are stated to be
carried on, to a duly authorised officer of the Central Government or the State
Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the
grant;
(e) to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum along with accrued interest, the
sanctioned grant to the Committee, and to be subject to prosecution under the
Act;
(f) to recover any sum due from any applicant in accordance with the provisions of
the Act;
(g) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;

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(h) to reject an application placed before it on account of factual inconsistency, or

inaccuracy in material particulars;
(i) to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of the nature of
activity under pursuit, after ensuring that the financial assistance provided shall
not be misutilised;
(j) to identify beneficial and safe sectors, where investments out of Fund may be
made, and make recommendations, accordingly;
(k) to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in
material details and recommended for consideration accordingly, by the Member
Secretary.
1
[(7A) The Committee shall make available to the Board 50 per cent. of the amount credited to
the Fund each year, for publicity or consumer awareness on Goods and Services Tax,
provided the availability of funds for consumer welfare activities of the Department of
Consumer Affairs is not less than twenty-five crore rupees per annum.]
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses
incurred by a complainant, or class of complainants in a consumer dispute, after
its final adjudication;
(d) for making available grants for any other purpose recommended by the Central
Consumer Protection Council (as may be considered appropriate by the
Committee);
2
[(e) ***]
Explanation.- For the purposes of this rule,
(a) ‗Act‘ means the Central Goods and Services Tax Act, 2017 (12 of 2017), or the
Central Excise Act, 1944 (1 of 1944) as the case may be;
(b) ‗applicant‘ means,
(i) the Central Government or State Government;

1
Ins. w.e.f. 01.07.2017, retrospectively, vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt.
09.10.2019.
2
Omtd. w.e.f. 01.07.2017, retrospectively, vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt.
09.10.2019. Earlier read as : ―(e) for making available up to 50% of the funds credited to the Fund each year, for
publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the
Department of Consumer Affairs is not less than twenty five crore rupees per annum.‖.

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R. 97 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(ii) regulatory authorities or autonomous bodies constituted under an Act of

Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a
minimum period of three years, registered under the Companies Act, 2013
(18 of 2013) or under any other law for the time being in force;
(iv) village or mandal or samiti or samiti level co-operatives of consumers
especially Women, Scheduled Castes and Scheduled Tribes;
(v) an educational or research institution incorporated by an Act of Parliament
or the Legislature of a State or Union Territory in India or other
educational institutions established by an Act of Parliament or declared to
be deemed as a University under section 3 of the University Grants
Commission Act, 1956 (3 of 1956) and which has consumers studies as
part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of
the Consumer Protection Act, 1986 (68 of 1986), who applies for
reimbursement of legal expenses incurred by him in a case instituted by
him in a consumer dispute redressal agency.
(c) ‗application‘ means an application in the form as specified by the Standing
Committee from time to time;
(d) ‗Central Consumer Protection Council‘ means the Central Consumer Protection
Council, established under sub-section (1) of section 4 of the Consumer
Protection Act, 1986 (68 of 1986), for promotion and protection of rights of
consumers;
(e) ‗Committee‘ means the Committee constituted under sub-rule (4);
(f) ‗consumer‘ has the same meaning as assigned to it in clause (d) of sub-section (1)
of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes
consumer of goods on which central tax has been paid;
(g) ―duty‖ means the duty paid under the Central Excise Act, 1944 (1 of 1944) or the
Customs Act, 1962 (52 of 1962);
(h) ―Fund‖ means the Consumer Welfare Fund established by the Central
Government under sub-section (1) of section 12C of the Central Excise Act, 1944
(1 of 1944) and section 57 of the Central Goods and Services Tax Act, 2017 (12
of 2017);
(i) ‗proper officer‘ means the officer having the power under the Act to make an
order that the whole or any part of the central tax is refundable;]

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 97A

1
[97A. Manual filing and processing.
Sec: 54, 77 Forms: RFD-01A, RFD-01B
Notwithstanding anything contained in this Chapter, in respect of any process or procedure
prescribed herein, any reference to electronic filing of an application, intimation, reply,
declaration, statement or electronic issuance of a notice, order or certificate on the common
portal shall, in respect of that process or procedure, include manual filing of the said
application, intimation, reply, declaration, statement or issuance of the said notice, order or
certificate in such Forms as appended to these rules.]

1
Ins. w.e.f. 15.11.2017 vide Notification No. 55/2017-CT, dt. 15.11.2017.

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R. 98 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.
Sec: 60 Forms: ASMT-01 to ASMT-09
(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-01 on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional
information or documents in support of his request and the applicant shall file a reply to
the notice in FORM GST ASMT-03, and may appear in person before the said officer
if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment
of tax on a provisional basis indicating the value or the rate or both on the basis of
which the assessment is to be allowed on a provisional basis and the amount for which
the bond is to be executed and security to be furnished not exceeding twenty five per
cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of
a bank guarantee for an amount as determined under sub- rule (3):
Provided that a bond furnished to the proper officer under the State Goods and Services
Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
furnished under the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression ―amount‖ shall include the amount
of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the
transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for
information and records required for finalization of assessment under sub-section (3) of
section 60 and shall issue a final assessment order, specifying the amount payable by the
registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT-08 for the release of the
security furnished under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
that the applicant has paid the amount specified in sub-rule (5) and issue an order in
FORM GST ASMT-09 within a period of seven working days from the date of the
receipt of the application under sub-rule (6).

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 99

99. Scrutiny of returns.

Sec: 61 Forms: ASMT-10 to ASMT-12
(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.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and pay the tax, interest and any other amount arising from such
discrepancy and inform the same or furnish an explanation for the discrepancy in
FORM GST ASMT-11 to the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him
accordingly in FORM GST ASMT-12.
1
[100. Assessment in certain cases.
Sec: 62 to 64 Forms: ASMT-13 to ASMT-18, DRC-01, DRC-07
(1) The order of assessment made under sub-section (1) of section 62 shall be issued in
FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in
FORM GST DRC-07.
(2) The proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
assessment is proposed to be made on best judgment basis and shall also serve a
summary thereof electronically in FORM GST DRC-01, and after allowing a time of
fifteen days to such person to furnish his reply, if any, pass an order in FORM GST
ASMT-15 and summary thereof shall be uploaded electronically in FORM GST
DRC-07.
1
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the text:
“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) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in
FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best
judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an
order in FORM GST ASMT- 15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-
16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary
assessment order in FORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64
shall be issued in FORM GST ASMT-18.‖.

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R. 101 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM
GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM
GST DRC-07.
(4) The person referred to in sub-section (2) of section 64 may file an application for
withdrawal of the assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
section (2) of section 64 shall be issued in FORM GST ASMT-18.]
101. Audit.
Sec: 65 Forms: ADT-01, ADT-02
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a
financial year 1[or part thereof] or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01
in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account
of the registered person shall, with the assistance of the team of officers and officials
accompanying him, verify the documents on the basis of which the books of account are
maintained and the returns and statements furnished under the provisions of the Act and
the rules made thereunder, the correctness of the turnover, exemptions and deductions
claimed, the rate of tax applied in respect of the supply of goods or services or both, the
input tax credit availed and utilised, refund claimed, and other relevant issues and record
the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if any,
as observed in the audit and the said person may file his reply and the proper officer
shall finalise the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
registered person in accordance with the provisions of sub-section (6) of section 65 in
FORM GST ADT-02.
102. Special Audit.
Sec: 66 Forms: ADT-03, ADT-04
(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-03 to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the
findings of the special audit in FORM GST ADT-04.

1
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 103

CHAPTER XII
ADVANCE RULING
103. Qualification and appointment of members of the Authority for Advance Ruling.
Sec: 96 Forms: Nil
1
[The Government shall appoint officers not below the rank of Joint Commissioner as member
of the Authority for Advance Ruling.]
104. Form and manner of application to the Authority for Advance Ruling.
Sec: 97 Forms: ARA-01
(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.
(2) The application referred to in sub-rule (1), the verification contained therein and all the
relevant documents accompanying such application shall be signed in the manner
specified in rule 26.
105. Certification of copies of advance rulings pronounced by the Authority.
Sec: 98 Forms: Nil
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.
Sec: 100 Forms: ARA-02, ARA-03
(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.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be
made by the concerned officer or the jurisdictional officer referred to in section 100 on
the common portal in FORM GST ARA-03 and no fee shall be payable by the said
officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.

1
Subs. w.e.f. 01.07.2017 vide Notification No. 22/2017-CT, dt. 17.08.2017. Formerly it read:
―The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as
member of the Authority for Advance Ruling.‖.

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R. 107 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

107. Certification of copies of the advance rulings pronounced by the Appellate

Authority.
Sec: 101 Forms: Nil
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and
duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
1
[107A. Manual filing and processing.
Sec: 97, 98 Forms: Nil
Notwithstanding anything contained in this Chapter, in respect of any process or procedure
prescribed herein, any reference to electronic filing of an application, intimation, reply,
declaration, statement or electronic issuance of a notice, order or certificate on the common
portal shall, in respect of that process or procedure, include manual filing of the said
application, intimation, reply, declaration, statement or issuance of the said notice, order or
certificate in such Forms as appended to these rules.]

1
Ins. w.e.f. 15.11.2017 vide Notification No. 55/2017-CT, dt. 15.11.2017.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 108

CHAPTER XIII
APPEALS AND REVISION
108. Appeal to the Appellate Authority.
Sec: 107 Forms: APL-01, APL-02
(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, 1[electronically], and a
provisional acknowledgement shall be issued to the appellant immediately.
2
[Provided that an appeal to the Appellate Authority may be filed manually in FORM
GST APL-01, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or
order to be appealed against on the common portal,
and in such case, a provisional acknowledgement shall be issued to the appellant
immediately.]
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-
01 shall be signed in the manner specified in rule 26.
3
[(3) Where the decision or order appealed against is uploaded on the common portal, a final
acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by
the Appellate Authority or an officer authorised by him in this behalf and the date of
issue of the provisional acknowledgment shall be considered as the date of filing of
appeal:
Provided that where the decision or order appealed against is not uploaded on the
common portal, the appellant shall submit a self-certified copy of the said decision or
order within a period of seven days from the date of filing of FORM GST APL-01 and a
final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-
02 by the Appellate Authority or an officer authorised by him in this behalf, and the date
of issue of the provisional acknowledgment shall be considered as the date of filing of
appeal:

1
Subs. w.e.f. 04.08.2023 for the words ―either electronically or otherwise as may be notified by the Commissioner‖
vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
2
Ins. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
3
Subs. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022. Earlier read as :
―(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the
appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in
FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of
filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional
acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall
be the date of the submission of such copy.‖.

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R. 108 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

Provided further that where the said self-certified copy of the decision or order is not
submitted within a period of seven days from the date of filing of FORM GST APL-01,
the date of submission of such copy shall be considered as the date of filing of appeal.]
Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the
final acknowledgement, indicating the appeal number, is issued.
1
[109. Application to the Appellate Authority.
Sec: 107 Forms: APL-03
(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be
filed in FORM GST APL-03, along with the relevant documents, 2[electronically] and a
provisional acknowledgment shall be issued to the appellant immediately.
3
[Provided that an appeal to the Appellate Authority may be filed manually in FORM
GST APL-03, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or
order to be appealed against on the common portal,
and in such case, a provisional acknowledgement shall be issued to the appellant
immediately.]
(2) Where the decision or order appealed against is uploaded on the common portal, a final
acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by
the Appellate Authority or an officer authorised by him in this behalf and the date of
issue of the provisional acknowledgment shall be considered as the date of filing of
appeal under sub-rule (1):
Provided that where the decision or order appealed against is not uploaded on the
common portal, the appellant shall submit a self-certified copy of the said decision or
order within a period of seven days from the date of filing of FORM GST APL-03 and a
final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-
02 by the Appellate Authority or an officer authorised by him in this behalf, and the date
of issue of the provisional acknowledgment shall be considered as the date of filing of
appeal:

1
Subs. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022. Earlier read as :
“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 APL-03, along with the relevant documents, either electronically or otherwise as may be notified by
the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing
the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or
an officer authorised by him in this behalf.‖.
2
Subs. w.e.f. 04.08.2023 for the words ―either electronically or otherwise as may be notified by the Commissioner‖
vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
3
Ins. w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 109A

Provided further that where the said self-certified copy of the decision or order is not
submitted within a period of seven days from the date of filing of FORM GST APL-03,
the date of submission of such copy shall be considered as the date of filing of appeal.]
1
[109A. Appointment of Appellate Authority.
Sec: 107, 109, 110 Forms: Nil
(1) Any person aggrieved by any decision or order passed under this Act or the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal
to–
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;

2
(b) [any officer not below the rank of Joint Commissioner (Appeals)] where such
decision or order is passed by the Deputy or Assistant Commissioner or
Superintendent,
within three months from the date on which the said decision or order is communicated
to such person.
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision
or order passed under this Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act may appeal to–
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed
by the Deputy or Assistant Commissioner or the Superintendent,
within six months from the date of communication of the said decision or order.]
3
[109B. Notice to person and order of revisional authority in case of revision.
Sec: 108 Forms: RVN-01, APL-04
(1) Where the Revisional Authority decides to pass an order in revision under section 108
which is likely to affect the person adversely, the Revisional Authority shall serve on
him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of
being heard.
(2) The Revisional Authority shall, along with its order under sub-section (1) of section
108, issue a summary of the order in FORM GST APL-04 clearly indicating the final
amount of demand confirmed.]

1
Ins. w.e.f. 15.11.2017 vide Notification No. 55/2017-CT, dt. 15.11.2017.
2
Subs. w.e.f. 30.10.2018, for the words ―the Additional Commissioner (Appeals)‖ vide Notification No. 60/2018-CT,
dt. 30.10.2018.
3
Ins. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018.

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R. 110 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

1
[109C. Withdrawal of Appeal.
Sec: 107 Forms: APL-01, APL-02, APL-03, APL-01/03W
The appellant may, at any time before issuance of show cause notice under sub-section
(11) of section 107 or before issuance of the order under the said sub-section, whichever
is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03,
file an application for withdrawal of the said appeal by filing an application in FORM
GST APL-01/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued,
the withdrawal of the said appeal would be subject to the approval of the appellate
authority and such application for withdrawal of the appeal shall be decided by the
appellate authority within seven days of filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal
shall be filed within the time limit specified in sub-section (1) or sub-section (2) of
section 107, as the case may be.]
110. Appeal to the Appellate Tribunal.
Sec: 112 Forms: APL-02, APL-05, APL-06
(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 APL-05, on the common portal and a provisional
acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall be filed either electronically or otherwise as may be notified by the
Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified in
sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the
appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number
shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven
days from the date of filing the FORM GST APL-05, the date of filing of the appeal
shall be the date of the issue of the provisional acknowledgement and where the said
copy is submitted after seven days, the date of filing of the appeal shall be the date of
the submission of such copy.
Explanation.– For the purposes of this rule, the appeal shall be treated as filed only
when the final acknowledgement indicating the appeal number is issued.

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 111

(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
every one lakh rupees of tax or input tax credit involved or the difference in tax or input
tax credit involved or the amount of fine, fee or penalty determined in the order
appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.
Sec: 112 Forms: APL-07
(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.
(2) A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the application under sub-rule (1) and an appeal number shall be
generated by the Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.
Sec: 107, 111, 112 Forms: Nil
(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:-
(a) where the adjudicating authority or, as the case may be, the Appellate Authority
has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the
evidence which he was called upon to produce by the adjudicating authority or, as
the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the
adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority
has made the order appealed against without giving sufficient opportunity to the
appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the
Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced
under sub-rule (1) unless the adjudicating authority or an officer authorised in this
behalf by the said authority has been allowed a reasonable opportunity -

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(a) to examine the evidence or document or to cross-examine any witness produced

by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced by
the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
Appellate Tribunal to direct the production of any document, or the examination of any
witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.
Sec: 107, 108, 113 Forms: GST APL-04
(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.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.
Sec: 117 Forms: APL-08
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in
FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-
08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.
Sec: 117, 118 Forms: APL-04
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.
Sec: 116 Forms: Nil
Where an authorised representative, other than those referred to in clause (b) or clause (c) of
sub-section (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.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 117

CHAPTER XIV
TRANSITIONAL PROVISIONS
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the appointed day.
Sec: 140 Forms: TRAN-1, TRAN-2, PMT-02
(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 1[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:
Provided that the Commissioner may, on the recommendations of the Council, extend
the period of ninety days by a further period not exceeding ninety days.
Provided further that where the inputs have been received from an Export Oriented Unit
or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to
the extent as provided in sub- rule (7) of rule 3 of the CENVAT Credit Rules, 2004.
2
[(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the
recommendations of the Council, extend the date for submitting the declaration
electronically in FORM GST TRAN-1 by a further period not beyond 3[31st March,
2020], in respect of registered persons who could not submit the said declaration by the
due date on account of technical difficulties on the common portal and in respect of
whom the Council has made a recommendation for such extension.]
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed
day-
(i) the amount of tax or duty availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
sub-section (6) or sub-section (8) of section 140, specify separately the details of
stock held on the appointed day;

1
Ins. w.e.f. 01.07.2017 vide Notification No. 15/2017-CT, dt. 01.07.2017.
2
Ins. w.e.f. 10.09.2018 vide Notification No. 48/2018-CT, dt. 10.09.2018.
3
Subs. w.e.f. 31.12.2019, for the figures, letters and word ―31 st December, 2019‖ vide CGST (Amendment) Rules,
2020; Notification No. 02/2020-CT, dt. 01.01.2020. Formerly subs. w.e.f. 09.10.2019, for the figures, letters and
word ―31st March, 2019‖ vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.

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(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:—
(i) the name of the supplier, serial number and date of issue of the invoice by
the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value
added tax [or entry tax] charged by the supplier in respect of the goods or
services; and
(v) the date on which the receipt of goods or services is entered in the books
of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM GST
PMT-2 on the common portal.
(4) (a) (i) A registered person who was not registered under the existing law shall, in
accordance with the proviso to sub-section (3) of section 140, be allowed
to avail of input tax credit on goods (on which the duty of central excise
or, as the case may be, additional duties of customs under sub-section (1)
of section 3 of the Customs Tariff Act, 1975, is leviable) held in stock on
the appointed day in respect of which he is not in possession of any
document evidencing payment of central excise duty.
(ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate
of sixty per cent. on such goods which attract central tax at the rate of nine
per cent. or more and forty per cent. for other goods of the central tax
applicable on supply of such goods after the appointed date and shall be
credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of
credit shall be allowed at the rate of thirty per cent. and twenty per cent.
respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following
conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of
excise specified in the First Schedule to the Central Excise Tariff
Act, 1985 or were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the
registered person;

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 118

1
[(iii) 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
[Provided that the registered persons filing the declaration in FORM
GST TRAN-1 in accordance with sub- rule (1A), may submit the
statement in FORM GST TRAN-2 by 3{30th April, 2020}.]
(iv) the amount of credit allowed shall be credited to the electronic credit
ledger of the applicant maintained in FORM GST PMT-2 on the common
portal; and
(v) the stock of goods on which the credit is availed is so stored that it can be
easily identified by the registered person.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.
Sec: 142(11)(c) Forms: TRAN-1
Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies,
shall within 4[the period specified in rule 117 or such further period as extended by the
Commissioner], 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 5[job-worker].
Sec: 141 Forms: TRAN-1
Every person to whom the provisions of section 141 apply shall, within 6[the period specified
in rule 117 or such further period as extended by the Commissioner], 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.

1
Subs. 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‖ vide CGST (II Amendment) Rules, 2018; Notification No. 12/2018-CT,
dt. 07.03.2018.
2
Ins. w.e.f. 10.09.2018 vide Notification No. 48/2018-CT, dt. 10.09.2018.
3
Subs. w.e.f. 01.01.2020, for the figures, letters and word ―31 st January, 2020‖ vide CGST (Amendment) Rules, 2020;
Notification No. 02/2020-CT, dt. 01.01.2020. Formerly as subs. w.e.f. 09.10.2019, for the figures, letters and word
―30th April, 2019‖ vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
4
Subs. for ―a period of ninety days of the appointed day‖ vide Notification No. 36/2017-CT, dt. 29.09.2017.
5
Subs. w.e.f. 01.07.2017, for the word ―agent‖ vide Notification No. 15/2017-CT, dt. 01.07.2017.
6
Subs. for ―ninety days of the appointed day‖ vide Notification No. 36/2017-CT, dt. 29.09.2017.

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R. 120 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

120. Details of goods sent on approval basis.

Sec: 142(12) Forms: TRAN-1
Every person having sent goods on approval under the existing law and to whom sub-
section (12) of section 142 applies shall, within 1[the period specified in rule 117 or such
further period as extended by the Commissioner], submit details of such goods sent on
approval in FORM GST TRAN-1.
2
[120A. 3{Revision of declaration in Form GST TRAN-1.}
Sec: 140, 141 Forms: TRAN-1
Every registered person who has submitted a declaration electronically in FORM GST
TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may
revise such declaration once and submit the revised declaration in FORM GST TRAN-1
electronically on the common portal within the time period specified in the said rules or such
further period as may be extended by the Commissioner in this behalf.]
121. Recovery of credit wrongly availed.
Sec: 140 Forms: Nil
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.

1
Subs. for ―ninety days of the appointed day‖ vide Notification No. 36/2017-CT, dt. 29.09.2017.
2
Ins. w.e.f. 15.09.2017 vide Notification No. 34/2017-CT, dt. 15.09.2017.
3
Marginal heading for rule 120A ins. vide Notification No. 36/2017-CT, dt. 29.09.2017.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 123

CHAPTER XV
ANTI-PROFITEERING
1
[122. ***]
123. Constitution of the Standing Committee and Screening Committees.
Sec: 171 Forms: Nil
(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.
(2) A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief
Commissioner.

1
Omtd. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
―122. Constitution of the Authority.
The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India;
and
(b) four Technical Members who are or have been Commissioners of State tax or central tax *1[for at
least one year] or have held an equivalent post under the existing law,
to be nominated by the Council.‖.
*1 Earlier ins. w.e.f. 15.09.2017 vide Notification No. 34/2017-CT, dt. 15.09.2017.

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R.
Central Goods and Services Tax Rules, 2017 as on 01 January 2024
1
[124. ***]
2
[125. ***]

1
Omtd. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
“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.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as
are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs.
2,25,000 reduced by the amount of pension.
*1[(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible
to him when holding an equivalent Group ‗A‘ post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary
equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations
of the Seventh Pay Commission, as accepted by the Central Government.]
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until
he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that *2[a] person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
*3[Provided further that the Central Government with the approval of the Chairperson of the Council may
terminate the appointment of the Chairman at any time.]
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which
he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be
eligible for reappointment:
Provided that *4[a] person shall not be selected as a Technical Member if he has attained the age of sixty-
two years.
*5[Provided further that the Central Government with the approval of the Chairperson of the Council may
terminate the appointment of the Technical Member at any time.]
*1 Subs. w.e.f. 15.09.2017 vide Notification No. 34/2017-CT, dt. 15.09.2017. Formerly rule 124(3) read:
―The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to
draw allowances as are admissible to a Government of India officer holding Group ‗A‘ post carrying the
same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary
of Rs. 2,05,400 reduced by the amount of pension.‖
*2 Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.
*3 Subs. w.e.f. 15.11.2017 vide Notification No. 55/2017-CT, dt. 15.11.2017. Formerly as ins. w.e.f. 15.09.2017
vide Notification No. 34/2017-CT, dt. 15.09.2017, it read:
―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.‖
*4 Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.
*5 Subs. w.e.f. 15.11.2017 vide Notification No. 55/2017-CT, dt. 15.11.2017. Formerly as ins. w.e.f. 15.09.2017
vide Notification No. 34/2017-CT, dt. 15.09.2017, it read:
―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 a Technical Member at any time.‖
2
Omtd. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
“125. Secretary to the Authority.
―*1[An officer not below the rank of Additional Commissioner (working in the * 2[Directorate General of
Anti- profiteering]) shall be the Secretary to the Authority.]‖
*1 Subs. w.e.f. 23.03.2018, for the words ―The Additional Director General of Safeguards under the Board shall be
the Secretary to the Authority.‖ vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt.
23.03.2018.
*2 Subs. w.e.f. 12.06.2018 for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT,
dt. 06.07.2018.

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 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 126

126. Power to determine the methodology and procedure.

Sec: 171 Forms: Nil
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.
1
127. [Functions] of the Authority.
Sec: 171 Forms: Nil
2
[The authority shall discharge the following functions, namely:–]
(i) to determine whether any reduction in the rate of tax on any supply of goods or
services or the benefit of input tax credit has been passed on to the recipient by
way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in
the rate of tax on supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on
by way of commensurate reduction in prices along with interest at the rate
of eighteen per cent. from the date of collection of the higher amount till
the date of the return of such amount or recovery of the amount not
returned, as the case may be, in case the eligible person does not claim
return of the amount or is not identifiable, and depositing the same in the
Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
3
[(iv) to furnish a performance report to the Council by the tenth 4[day] of the close of
each quarter.]
128. Examination of application by the Standing Committee and Screening Committee.
Sec: 171 Forms: Nil
(1) The Standing Committee shall, within a period of two months from the date of the
receipt of a written application, 5[or within such extended period not exceeding a further
1
Subs. w.e.f. 01.12.2022, for the word ―Duties‖ vide Notification No. 24/2022-CT, dt. 23.11.2022.
2
Subs. w.e.f. 01.12.2022, for the words ―It shall be the duty of the Authority,-‖ vide Notification No. 24/2022-CT, dt.
23.11.2022.
3
Ins. w.e.f. 15.09.2017 vide Notification No. 34/2017-CT, dt. 15.09.2017.
4
Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.
5
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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R. 129 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

period of one month for reasons to be recorded in writing as may be allowed by the
Authority], 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.
(2) All applications from interested parties on issues of local nature, 1[or those forwarded by
the Standing Committee] shall first be examined by the State level Screening Committee
and the Screening Committee shall, 2[within two months from the date of 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],upon
being satisfied that the supplier has contravened the provisions of section 171, forward
the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.
Sec: 171 Forms: Nil
(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 3[Directorate General
of Anti- profiteering] for a detailed investigation.
(2) The 4[Directorate General of Anti- profiteering] shall conduct investigation and collect
evidence necessary to determine whether the benefit of reduction in the rate of tax on
any supply of goods or services or the benefit of input tax credit has been passed on to
the recipient by way of commensurate reduction in prices.
(3) The 5[Directorate General of Anti- profiteering] shall, before initiation of the
investigation, issue a notice to the interested parties containing, inter alia, information
on the following, namely:-
(a) the description of the goods or services in respect of which the proceedings have
been initiated;
(b) summary of the statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may have
information related to the proceedings for furnishing their reply.

1
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
3
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
4
Subs .w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
5
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.

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(4) The 1[Directorate General of Anti-profiteering] may also issue notices to such other
persons as deemed fit for a fair enquiry into the matter.
(5) The 2[Directorate General of Anti-profiteering] shall make available the evidence
presented to it by one interested party to the other interested parties, participating in the
proceedings.
(6) The 3[Directorate General of Anti- profiteering] shall complete the investigation within
a period of 4{six} months of the receipt of the reference from the Standing Committee
or within such extended period not exceeding a further period of three months for
reasons to be recorded in writing 5[as may be allowed by the Authority] and, upon
completion of the investigation, furnish to the Authority, a report of its findings along
with the relevant records.
130. Confidentiality of information.
Sec: 171 Forms: Nil
(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2)
of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of
2005), shall apply mutatis mutandis to the disclosure of any information which is
provided on a confidential basis.
(2) The 6[Directorate General of Anti-profiteering] may require the parties providing
information on confidential basis to furnish non-confidential summary thereof and if, in
the opinion of the party providing such information, the said information cannot be
summarised, such party may submit to the 7[Directorate General of Anti-profiteering] a
statement of reasons as to why summarisation is not possible.
131. Cooperation with other agencies or statutory authorities.
Sec: 171 Forms: Nil
8
Where the [Directorate General of Anti-profiteering] deems fit, he may seek opinion of any
other agency or statutory authorities in the discharge of his duties.

1
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
2
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
3
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
4
Sub. w.e.f. 28.06.2019, for the word ―three‖, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT,
dt. 28.06.2019.
5
Subs. w.e.f. 23.03.2018, for the words ―as allowed by the Standing Committee‖ vide CGST (III Amendment) Rules,
2018; Notification No. 14/2018-CT, dt. 23.03.2018.
6
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
7
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
8
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.

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

Sec: 171 Forms: Nil
(1) The 1[Authority,] 2{Directorate General of Anti-profiteering}, 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).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial
proceedings within the meaning of sections 193 and 228 of the Indian Penal Code
(45 of 1860).
133. Order of the Authority.
Sec: 171 Forms: Nil
3
(1) The Authority shall, within a period of [six] months from the date of the receipt of the
report from the 4{Directorate General of Anti-profiteering} 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.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority
where any request is received in writing from such interested parties.
5
[(2A) The Authority may seek the clarification, if any, from the Director General of Anti
Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of
determination under sub-rule (1).]

1
Ins. w.e.f. 28.06.2019, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
2
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
3
Sub. w.e.f. 28.06.2019, for the word ―three‖, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT,
dt. 28.06.2019.
4
Subs. w.e.f. 12.06.2018, for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
5
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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1
[(3) Where the Authority determines that a registered person has not 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, the Authority
may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way
of commensurate reduction in prices along with interest at the rate of eighteen per
cent. from the date of collection of the higher amount till the date of the return of
such amount or recovery of the amount including interest not returned, as the case
may be;
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined
under the above clause 2[along with interest at the rate of eighteen per cent. from
the date of collection of the higher amount till the date of deposit of such amount]
in the Fund constituted under section 57 and the remaining fifty per cent. of the
amount in the Fund constituted under section 57 of the Goods and Services Tax
Act, 2017 of the concerned State, where the eligible person does not claim return
of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, ―concerned State‖ means
the State 3{or Union Territory} in respect of which the Authority passes an order.]
4
[(4) If the report of the 5{Directorate General of Anti-profiteering} referred to in sub-rule (6)
(6) of rule 129 recommends that there is contravention or even non-contravention of the
provisions of section 171 or these rules, but the Authority is of the opinion that further
investigation or inquiry is called for in the matter, it may, for reasons to be recorded in

1
Subs. w.e.f. 13.06.2018 vide Notification No. 26/2018-CT, dt. 13.06.2018. Formerly, it read as :
―(3) Where the Authority determines that a registered person has not 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, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction
in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount
till the date of the return of such amount or recovery of the amount including interest not returned, as the case
may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing
the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.‖.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
3
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
4
Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.
5
Subs. w.e.f. 12.06.2018 for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.

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writing, refer the matter to the 1{Directorate General of Anti-profiteering} to cause

further investigation or inquiry in accordance with the provisions of the Act and these
rules.]
2
[(5)(a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of
the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the
Authority has reasons to believe that there has been contravention of the provisions of
section 171 in respect of goods or services or both other than those covered in the said
report, it may, for reasons to be recorded in writing, within the time limit specified in
sub-rule (1), direct the Director General of Anti-profiteering to cause investigation or
inquiry with regard to such other goods or services or both, in accordance with the
provisions of the Act and these rules.
(b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation
or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such
investigation or enquiry.]
3
[134. ***]
135. Compliance by the registered person.
Sec: 171 Forms: Nil
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.
Sec: 171 Forms: Nil
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.

1
Subs. w.e.f. 12.06.2018 for the words ―Directorate General of Safeguards‖, vide Notification No. 29/2018-CT, dt.
06.07.2018.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
3
Omtd. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
―*1[134. Decision to be taken by the majority.-
(1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to
the opinion of the majority of the members present and voting, and in the event of equality of votes, the
Chairman shall have the second or casting vote.]‖
*1
Subs. w.e.f. 23.03.2018, for the words ―If the Members of the Authority differ in opinion on any point, the point
shall be decided according to the opinion of the majority.‖ vide CGST (III Amendment) Rules, 2018; Notification No.
14/2018-CT, dt. 23.03.2018.

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1
[137. ***]
Explanation.-For the purposes of this Chapter,
2
[(a) ―Authority‖ means the Authority notified under sub-section (2) of section 171 of
the Act;]
(b) ―Committee‖ means the Standing Committee on Anti-profiteering constituted by
the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) ―interested party‖ includes-
(a) suppliers of goods or services under the proceedings; and
(b) recipients of goods or services under the proceedings;
3
[(c) any other person alleging, under sub-rule (1) of rule 128, that a registered
person has not passed on the benefit of reduction in the rate of tax on any
supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices.]
(d) ―Screening Committee‖ means the State level Screening Committee constituted
in terms of sub-rule (2) of rule 123 of these rules.

1
Omtd. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
“137. Tenure of Authority.
The Authority shall cease to exist after the expiry of *1[five years] from the date on which the Chairman enters upon
his office unless the Council recommends otherwise.
*1
Subs. w.e.f. 30.11.2021, for the words ―four years‖ vide CGST (IX Amendment) Rules, 2021; Notification No.
37/2021-CT, dt. 01.12.2021. Earlier subs. w.e.f. 18.07.2019, for the words ―two years‖ vide CGST (V Amendment)
Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.
2
Subs. w.e.f. 01.12.2022 vide Notification No. 24/2022-CT, dt. 23.11.2022. Earlier read as :
―(a) ―Authority‖ means the National Anti-profiteering Authority constituted under rule 122;‖.
3
Ins. w.e.f. 23.03.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.

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CHAPTER XVI
E-WAY RULES
1
[138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.
Sec: 68 Forms: EWB-01, EWB-02, GSTR-1
(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 on
the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01,
electronically, on the common portal along with such other information as may
be required on the common portal and a unique number will be generated on the
said portal:
Provided further that where the goods to be transported are supplied through an
e-commerce operator or a courier agency, on an authorization received from the
consignor, the information in Part A of FORM GST EWB-01 may be furnished
by such e-commerce operator or courier agency and a unique number will be
generated on the said portal:
Provided also that where goods are sent by a principal located in one State or
Union Territory to a job worker located in any other State or Union Territory, the
e-way bill shall be generated either by the principal or the job worker, if
registered, irrespective of the value of the consignment:
Provided also that where handicraft goods are transported from one State or
Union Territory to another State or Union Territory by a person who has been
exempted from the requirement of obtaining registration under clauses (i) and (ii)
of section 24, the e-way bill shall be generated by the said person irrespective of
the value of the consignment.

1
Subs. vide Notification No. 3/2018-CT, dt. 23.01.2018 and then vide Notification No. 12/2018-CT, dt. 07.03.2018
before coming this rule into force. All sub-rules except sub-rule (7) came into force w.e.f. 1.04.2018 vide Notification
No. 15/2018-CT, dt. 23.03.2018.

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1
[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. 56/2018-Central Tax, dated the 23rd October, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1056 (E), dated the 23rd October, 2018 as amended from time to time.]
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be
the value, determined in accordance with the provisions of section 15, declared in an
invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of
the said consignment and also includes the central tax, State or Union Territory tax,
integrated tax and cess charged, if any, in the document and shall exclude the value of
exempt supply of goods where the invoice is issued in respect of both exempt and
taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient
of supply as the consignee, whether in his own conveyance or a hired one or a public
conveyance, by road, the said person shall generate the e-way bill in FORM GST
EWB-01 electronically on the common portal after furnishing information in Part B of
FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver
the goods unless the e-way bill required under these rules is produced at the time of
delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over
to a transporter for transportation by road, the registered person shall furnish the
information relating to the transporter on the common portal and the e-way bill shall be
generated by the transporter on the said portal on the basis of the information furnished
by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generate and
carry the e-way bill even if the value of the consignment is less than fifty thousand
rupees:
Provided further that where the movement is caused by an unregistered person either in
his own conveyance or a hired one or through a transporter, he or the transporter may, at
their option, generate the e-way bill in FORM GST EWB-01 on the common portal in
the manner specified in this rule:

1
Subs. w.e.f. 31.12.2018 vide Notification No. 74/2018-CT, dt. 31.12.2018. Formerly it read as :
―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.‖.

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Provided also that where the goods are transported for a distance of upto fifty kilometers
within the State or Union Territory from the place of business of the consignor to the
place of business of the transporter for further transportation, the supplier or the
recipient, or as the case may be, the transporter may not furnish the details of
conveyance in Part B of FORM GST EWB-01.
Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless
the information in Part- B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub- rule (3) and the proviso to
sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Where the goods are transferred from one conveyance to another, the consignor or the
recipient, who has provided information in Part A of the FORM GST EWB-01, or
the transporter shall, before such transfer and further movement of goods, update the
details of conveyance in the e-way bill on the common portal in Part B of FORM
GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers
within the State or Union Territory from the place of business of the transporter finally
to the place of business of the consignee, the details of the conveyance may not be
updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another
registered or enrolled transporter for updating the information in Part B of FORM GST
EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in
Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who
has furnished the information in Part A of FORM GST EWB-01 shall not be allowed
to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each
such consignment electronically on the common portal and a consolidated e-way bill in
FORM GST EWB-02 maybe generated by him on the said common portal prior to the
movement of goods.

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(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST
EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter, except in case of
transportation of goods by railways, air and vessel, shall, in respect of inter-State
supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill
of supply or delivery challan, as the case may be, and may also generate a consolidated
e-way bill in FORM GST EWB-02 on the common portal prior to the movement of
goods:
Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may
be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available
to the registered supplier on the common portal who may utilize the same for furnishing
the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an
unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if
the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way
bill may be cancelled electronically on the common portal within twenty four hours of
generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a
period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column
(2) of the said Table:-

Sl. No. Distance Validity period

(1) (2) (3)

1. Upto 1[200 km.] One day in cases other than Over Dimensional Cargo 2[or
multimodal shipment in which at least one leg involves
transport by ship]

1
Subs. w.e.f. 01.01.2021, for the figures and letters ―100 km.‖ vide CGST (XIV Amendment) Rules, 2020;
Notification No. 94/2020-CT, dt. 22.12.2020.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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Sl. No. Distance Validity period

(1) (2) (3)

2. For every 1[200 km.] One additional day in cases other than Over Dimensional
or part thereof Cargo 2[or multimodal shipment in which at least one leg
thereafter involves transport by ship]

3. Upto 20 km One day in case of Over Dimensional Cargo 3[or

multimodal shipment in which at least one leg involves
transport by ship]

4. For every 20 km. or One additional day in case of Over Dimensional Cargo 4[or
part thereof thereafter multimodal shipment in which at least one leg involves
transport by ship]:

Provided that the Commissioner may, on the recommendations of the Council, by

notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:
Provided further that where, under circumstances of an exceptional nature, including
trans-shipment, the goods cannot be transported within the validity period of the e-way
bill, the transporter may extend the validity period after updating the details in Part B of
FORM GST EWB-01, if required.
5
[Provided also that the validity of the e-way bill may be extended within eight hours
from the time of its expiry.]
Explanation 1.—For the purposes of this rule, the ―relevant date‖ shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from
the time at which the e-way bill has been generated and each day shall be counted as the
period expiring at midnight of the day immediately following the date of generation of
e-way bill.
Explanation 2.— For the purposes of this rule, the expression ―Over Dimensional
Cargo‖ shall mean a cargo carried as a single indivisible unit and which exceeds the
dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made
under the Motor Vehicles Act, 1988 (59 of 1988).

1
Subs. w.e.f. 01.01.2021, for the figures and letters ―100 km.‖ vide CGST (XIV Amendment) Rules, 2020;
Notification No. 94/2020-CT, dt. 22.12.2020.
2
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
3
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
4
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
5
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.

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(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-
01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall
communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of
the details being made available to him on the common portal, or the time of delivery of
goods whichever is earlier, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services
Tax Rules of any State or Union Territory shall be valid in every State and Union
Territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated—
(a) where the goods being transported are specified in Annexure1;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo
complex and land customs station to an inland container depot or a container
freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are notified under clause
(d) of sub-rule (14) of rule 138 of the State or Union Territory Goods and
Services Tax Rules in that particular State or Union Territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the
Schedule appended to notification No. 2/2017-Central tax (Rate) dated the 28th
June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended
from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol),
natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under
Schedule III of the Act;
(h) where the goods are being transported—
(i) under customs bond from an inland container depot or a container freight
station to a customs port, airport, air cargo complex and land customs

1
See the Annexure at the end of this Rule.

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station, or from one customs station or customs port to another customs

station or customs port, or
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification No.
7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
679(E) dated the 28th June, 2017 as amended from time to time and notification
No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence
as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any
State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from
the place of the business of the consignor to a weighbridge for weighment or
from the weighbridge back to the place of the business of the said consignor
subject to the condition that the movement of goods is accompanied by a delivery
challan issued in accordance with rule 55.
1
[(o) where empty cylinders for packing of liquefied petroleum gas are being moved
for reasons other than supply.]
Explanation.- The facility of generation, cancellation, updation and assignment of e-way
bill shall be made available through SMS to the supplier, recipient and the transporter,
as the case may be.
Annexure
[(See rule 138 (14)]

S. No. Description of Goods

(1) (2)

1. Liquefied petroleum gas for supply to household and non-

domestic exempted category (NDEC) customers

2. Kerosene oil sold under PDS

1
Ins. w.e.f. 13.06.2018 vide Notification No. 26/2018-CT, dt. 13.06.2018.

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S. No. Description of Goods

(1) (2)

3. Postal baggage transported by Department of Posts

4. Natural or cultured pearls and precious or semi-precious stones; precious metals and
metals clad with precious metal (Chapter 71)

5. Jewellery, goldsmiths‘ and silversmiths‘ wares and other articles (Chapter 71)
1
[excepting Imitation Jewellery (7117)]

6. Currency

7. Used personal and household effects

8. Coral, unworked (0508) and worked coral (9601)‖;

2
[138A. Documents and devices to be carried by a person-in-charge of a conveyance.
Sec: 68 Forms: INV-01, EWB-01
(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic
form or mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.
3
[Provided further that in case of imported goods, the person in charge of a conveyance
shall also carry a copy of the bill of entry filed by the importer of such goods and shall
indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.]

1
Ins. w.e.f. 26.12.2022 vide Notification No. 26/2022-CT, dt. 26.12.2022.
2
Rules 138A, 138B, 138C and 138D were ins. vide Notification No. 27/2017-CT, dt. 30.08.2017. These rules were
substituted vide Notification No. 3/2018-CT, dt. 23.01.2018 and then vide Notification No. 12/2018-CT, dt.
07.03.2018 before coming into force. These Rules have come into force w.e.f. 01.04.2018 vide Notification No.
15/2018-CT, dt. 23.03.2018.
3
Ins. w.e.f. 04.09.2018 vide Notification No. 39/2018-CT, dt. 04.09.2018.

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1
[(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the
2
{Quick Response}(QR) code having an embedded Invoice Reference Number (IRN) in
it, may be produced electronically, for verification by the proper officer in lieu of the
physical copy of such tax invoice.]
(3) Where the registered person uploads the invoice under sub-rule (2), the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the
basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded on to
the conveyance and map the e-way bill to the Radio Frequency Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances
so warrant, the Commissioner may, by notification, require the person-in-charge of the
conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way
of supply.
138B. Verification of documents and conveyances.
Sec: 67, 68 Forms: Nil
(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.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where
the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification
of a specific conveyance can also be carried out by any other officer after obtaining
necessary approval of the Commissioner or an officer authorised by him in this behalf.

1
Subs. w.e.f. 30.09.2020 vide CGST (XI Amendment) Rules, 2020; Notification No. 72/2020-CT, dt. 30.09.2020,
which formerly read as :
―(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said
portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper
officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of
uploading.‖.
2
Corrigendum dt. 01.10.2020 for the words ―Quick Reference‖.

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138C. Inspection and verification of goods.

Sec: 67, 68 Forms: EWB-03
(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.
1
[Provided that where the circumstances so warrant, the Commissioner, or any other
officer authorised by him, may, on sufficient cause being shown, extend the time for
recording of the final report in Part B of FORM EWB-03, for a further period not
exceeding three days.
Explanation.-The period of twenty four hours or, as the case may be, three days shall be
counted from the midnight of the date on which the vehicle was intercepted.]
(2) Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within the State or Union Territory or in any other State
or Union Territory, no further physical verification of the said conveyance shall be
carried out again in the State or Union Territory, unless a specific information relating
to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.
Sec: 68 Forms: EWB-04
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.]
2
[Explanation- For the purposes of this Chapter, the expressions ‗transported by railways‘,
‗transportation of goods by railways‘, ‗transport of goods by rail‘ and ‗movement of goods by
rail‘ does not include cases where leasing of parcel space by Railways takes place.]

1
Ins. w.e.f. 19.06.2018 vide Notification No. 28/2018-CT, dt. 19.06.2018.
2
Ins. w.e.f. 1.04.2018 vide CGST (III Amendment) Rules, 2018; Notification No. 14/2018-CT, dt. 23.03.2018.

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1
[138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.
Sec: 68 Forms: EWB-01
Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a
consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be
allowed to furnish the information in PART A of FORM GST EWB-01 2[in respect of any
outward movement of goods of a registered person, who, —]
(a) being a person paying tax under section 10 3[or availing the benefit of
notification of the Government of India, Ministry of Finance, Department of
Revenue No. 02/2019–Central Tax (Rate), dated the 7th March, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 189, dated the 7th March, 2019], has not furnished the
4
{statement in FORM GST CMP-08} for two consecutive 5[quarters]; or
(b) being a person other than a person specified in clause (a), has not furnished the
6
[statement in FORM GST CMP-08] for a consecutive period of 7{two tax
periods}:
8
[(c) being a person other than a person specified in clause (a), has not furnished the
statement of outward supplies for any two months or quarters, as the case may
be.]
9
[(d) being a person, whose registration has been suspended under the provisions of
sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.]
Provided that the Commissioner may, 10[on receipt of an application from a registered person
in FORM GST EWB-05,] on sufficient cause being shown and for reasons to be recorded in
writing, by order, 11{in FORM GST EWB-06} allow furnishing of the said information in
PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be
specified by him:

1
Ins. vide Notification No. 74/2018-CT, dt. 31.12.2018; w.e.f. 21.11.2019 vide Notification No. 22/2019-CT, dt.
23.04.2019, No. 25/2019-CT, dt. 21.06.2019 and No. 36/2019-CT, dt. 20.08.2019.
2
Subs. w.e.f. 18.05.2021, for the words ―in respect of a registered person, whether as a supplier or a recipient, who, -‖
vide Notification No. 15/2021-CT, dt. 18.05.2021.
3
Ins. w.e.f. 28.06.2019 vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-CT, dt. 28.06.2019.
4
Sub. w.e.f. 28.06.2019, for the word ―returns‖, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-
CT, dt. 28.06.2019.
5
Sub. w.e.f. 28.06.2019, for the word ―tax periods‖, vide CGST (IV Amendment) Rules, 2019; Notification No.
31/2019-CT, dt. 28.06.2019.
6
Sub. w.e.f. 28.06.2019, for the word ―returns‖, vide CGST (IV Amendment) Rules, 2019; Notification No. 31/2019-
CT, dt. 28.06.2019.
7
Sub. w.e.f. 22.12.2020, for the words ―two months‖ vide CGST (XIV Amendment) Rules, 2020; Notification No.
94/2020-CT, dt. 22.12.2020.
8
Ins. w.e.f. 11.01.2020 vide Notification No. 75/2019-CT, dt. 26.12.2019.
9
Ins. w.e.f. 22.12.2020 vide CGST (XIV Amendment) Rules, 2020; Notification No. 94/2020-CT, dt. 22.12.2020.
10
Ins. w.e.f. 18.07.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.
11
Ins. w.e.f. 18.07.2019 vide CGST (V Amendment) Rules, 2019; Notification No. 33/2019-CT, dt. 18.07.2019.

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Provided further that no order rejecting the request of such person to furnish the information in
PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the
said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or
Commissioner of Union territory tax shall be deemed to be granted or, as the case may be,
rejected by the Commissioner.
1
{Provided also that the said restriction shall not apply during the period from the 20th day of
March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B
or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST
CMP-08, as the case may be, has not been furnished for the period February, 2020 to August,
2020.}
2
[Provided also that the said restriction shall not apply during the period from the 1st day of
May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or
the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-
08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.]
Explanation: For the purposes of this rule, the expression ―Commissioner‖ shall mean the
jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).]
3
[138F. Information to be furnished in case of intra-State movement of gold, precious
stones, etc. and generation of e-way bills thereof.
Sec: 68 Forms: EWB-01
(1) Where-
(a) a Commissioner of State tax or Union territory tax mandates furnishing of
information regarding intra-State movement of goods specified against serial
numbers 4 and 5 in the Annexure appended to sub-rule (14) of rule 138, in
accordance with sub-rule (1) of rule 138F of the State or Union territory Goods
and Services Tax Rules, and
(b) the consignment value of such goods exceeds such amount, not below rupees two
lakhs, as may be notified by the Commissioner of State tax or Union territory tax,
in consultation with the jurisdictional Principal Chief Commissioner or Chief
Commissioner of Central Tax, or any Commissioner of Central Tax authorised by
him,
notwithstanding anything contained in Rule 138, every registered person who causes
intra-State movement of such goods, -
(i) in relation to a supply; or

1
Ins. w.e.f. 20.03.2020 vide CGST (XII Amendment) Rules, 2020; Notification No. 79/2020-CT, dt. 15.10.2020.
2
Ins. w.e.f. 01.05.2021 vide CGST (VII Amendment) Rules, 2021; Notification No. 32/2021-CT, dt. 29.08.2021.
3
Ins. Rule 138F w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

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(ii) for reasons other than supply; or

(iii) due to inward supply from an un-registered person,
shall, before the commencement of such movement within that State or Union territory,
furnish information relating to such goods electronically, as specified in Part A of
FORM GST EWB-01, against which a unique number shall be generated:
Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may be
furnished by such e-commerce operator or courier agency.
(2) The information as specified in PART B of FORM GST EWB-01 shall not be required
to be furnished in respect of movement of goods referred to in the sub-rule (1) and after
furnishing information in Part-A of FORM GST EWB-01 as specified in sub-rule (1),
the e-way bill shall be generated in FORM GST EWB-01, electronically on the common
portal.
(3) The information furnished in Part A of FORM GST EWB-01 shall be made available to
the registered supplier on the common portal who may utilize the same for furnishing
the details in FORM GSTR-1.
(4) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-waybill, the e-way
bill may be cancelled, electronically on the common portal, within twenty-four hours of
generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B.
(5) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated-
(a) where the goods are being transported from the customs port, airport, air cargo
complex and land customs station to an inland container depot or a container
freight station for clearance by Customs;
(b) where the goods are being transported-
(i) under customs bond from an inland container depot or a container freight
station to a customs port, airport, air cargo complex and land customs
station, or from one customs station or customs port to another customs
station or customs port, or
(ii) under customs supervision or under customs seal.
(6) The provisions of sub-rule (10), sub-rule (11) and sub-rule (12) of rule 138, rule 138A,
rule 138B, rule 138C, rule 138D and rule 138E shall, mutatis mutandis, apply to an e-
way bill generated under this rule.
Explanation.- For the purposes of this rule, the consignment value of goods shall be the value,
determined in accordance with the provisions of section 15, declared in an invoice, a bill of
supply or a delivery challan, as the case may be, issued in respect of the said consignment and

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also includes the central tax, State tax or Union territory tax charged in the document and shall
exclude the value of exempt supply of goods where the invoice is issued in respect of both
exempt and taxable supply of goods.]

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1
[CHAPTER XVII
INSPECTION, SEARCH AND SEIZURE
139. Inspection, search and seizure.
Sec: 67 Forms: INS-01 to INS-03
(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.
(2) Where any goods, documents, books or things are liable for seizure under sub-section
(2) of section 67, the proper officer or an authorised officer shall make an order of
seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the owner or the custodian
of goods, from whose custody such goods or things are seized, the custody of such
goods or things for safe upkeep and the said person shall not remove, part with, or
otherwise deal with the goods or things except with the previous permission of such
officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
officer may serve on the owner or the custodian of the goods, an order of prohibition in
FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the
goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
such goods or documents or books or things containing, inter alia, description, quantity
or unit, make, mark or model, where applicable, and get it signed by the person from
whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.
Sec: 67, 129 Forms: INS-04
(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.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the
―applicable tax‖ shall include central tax and State tax or central tax and the Union
territory tax, as the case may be and the cess, if any, payable under the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017).

1
Ins. w.e.f. 01.07.2017 vide Notification No. 15/2017-CT, dt. 01.07.2017, Ch. XVII to XIX comprising rules 139 to
162.

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(2) In case the person to whom the goods were released provisionally fails to produce the
goods at the appointed date and place indicated by the proper officer, the security shall
be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in
respect of such goods.
141. Procedure in respect of seized goods.
Sec: 67, 129 Forms: INS-05
(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.
(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of
the said goods or things, the 1[proper officer] may dispose of such goods or things and
the amount realized thereby shall be adjusted against the tax, interest, penalty, or any
other amount payable in respect of such goods or things.

1
Subs. w.e.f. 23.03.2020, for the word, ―Commissioner‖ vide CGST (III Amendment) Rules, 2020; Notification No.
16/2020-CT, dt. 23.03.2020.

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R. 142 Central Goods and Services Tax Rules, 2017 as on 01 January 2024

CHAPTER XVIII
DEMANDS AND RECOVERY
1
[142. Notice and order for demand of amounts payable under the Act.
Sec: 73, 74, 76, 129, 161 Forms: DRC-01 to DRC-07, DRC-08
(1) The proper officer shall serve, along with the-
(a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or
section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a
summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a
summary thereof electronically in FORM GST DRC-02, specifying therein the details
of the amount payable.
2
[(1A) The 3[proper officer may], before service of notice to the person chargeable with tax,
interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section

1
Subs. w.e.f. 01.04.2019 vide CGST (II Amendment) Rules, 2019; Notification No. 16/2019-CT, dt. 29.03.2019, for
the text:
“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,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof
electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and
interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest
and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
accepting the payment made by the said person in FORM GST DRC–04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the
service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST
DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in
respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-
section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 *3[or sub-
section (12) of section 75] or sub-section (3) of section 76 *2[or section 125] *1[or section 129 or section 130]
shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and
penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper
officer in FORM GST DRC-08.”.
*3 Ins. vide Notification No. 74/2018-CT, dt. 31.12.2018.
*2 Ins. vide Notification No. 48/2018-CT, dt. 10.09.2018.
*1 Ins. vide Notification No. 28/2018-CT, dt. 19.06.2018.
2
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
3
Subs. w.e.f. 15.10.2020, for the words ―proper officer shall‖ vide CGST (XII Amendment) Rules, 2020; Notification
No. 79/2020-CT, dt. 15.10.2020.

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74, as the case may be, 1{communicate} the details of any tax, interest and penalty as
ascertained by the said officer, in Part A of FORM GST DRC-01A.]
(2) Where, before the service of notice or statement, the person chargeable with tax makes
payment of the tax and interest in accordance with the provisions of sub-section (5) of
section 73 or, as the case may be, tax, interest and penalty in accordance with the
provisions of sub-section (5) of section 74, or where any person makes payment of tax,
interest, penalty or any other amount due in accordance with the provisions of the Act
2
[, whether on his own ascertainment or, as communicated by the proper officer under
sub-rule (1A),] he shall inform the proper officer of such payment in FORM GST
DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment
made by the said person in FORM GST DRC–04.
3
[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount
communicated to him or desires to file any submissions against the proposed liability,
he may make such submission in Part B of FORM GST DRC-01A.]
(3) Where the person chargeable with tax makes payment of tax and interest under sub-
section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-
section (8) of section 74 within thirty days of the service of a notice under sub-rule (1),
or where the person concerned makes payment of the amount referred to in sub-section
(1) of section 129 within 4[seven days of the notice issued under sub-section (3) of
Section 129 but before the issuance of order under the said sub-section (3)], he shall
intimate the proper officer of such payment in FORM GST DRC-03 and the 5[proper
officer shall issue an intimation] in FORM GST DRC-05 concluding the proceedings
in respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 or the reply to any notice issued under any
section whose summary has been uploaded electronically in FORM GST DRC-01
under sub-rule (1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64
or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or
section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded
electronically in FORM GST DRC-07, specifying therein the amount of 6[tax, interest
and penalty, as the case may be, payable by the person concerned].
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

1
Subs. w.e.f. 15.10.2020, for the words ―shall communicate‖ vide CGST (XII Amendment) Rules, 2020; Notification
No. 79/2020-CT, dt. 15.10.2020.
2
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
3
Ins. w.e.f. 09.10.2019 vide CGST (VI Amendment) Rules, 2019; Notification No. 49/2019-CT, dt. 09.10.2019.
4
Subs. w.e.f. 01.01.2022, for the words, brackets and figures ―fourteen days of detention or seizure of the goods and
conveyance‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.
5
Subs. w.e.f. 26.10.2023, for the words ―proper officer shall issue an order‖ vide Notification No. 52/2023-CT, dt.
26.10.2023.
6
Subs. w.e.f. 01.01.2022, for the words ―tax, interest and penalty payable by the person chargeable with tax‖ vide
Notification No. 40/2021-CT, dt. 29.12.2021.

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(7) Where a rectification of the order has been passed in accordance with the provisions of
section 161 or where an order uploaded on the system has been withdrawn, a summary
of the rectification order or of the withdrawal order shall be uploaded electronically by
the proper officer in FORM GST DRC-08.]
1
[142A. Procedure for recovery of dues under existing laws
Sec: 73, 74, 79, 140, 142 Forms: DRC-07A, DRC-08A, PMT-01
(1) A summary of order issued under any of the existing laws creating demand of tax,
interest, penalty, fee or any other dues which becomes recoverable consequent to
proceedings launched under the existing law before, on or after the appointed day shall,
unless recovered under that law, be recovered under the Act and may be uploaded in
FORM GST DRC-07A electronically on the common portal for recovery under the Act
and the demand of the order shall be posted in Part II of Electronic Liability Register in
FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or
quashed in any proceedings, including in appeal, review or revision, or the recovery is
made under the existing laws, a summary thereof shall be uploaded on the common
portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM
GST PMT-01 shall be updated accordingly.]
2
[142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.
Sec: 75, 79 Forms: GST DRC-01D
(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of
tax or interest has become recoverable under section 79 and the same has remained
unpaid, the proper officer shall intimate, electronically on the common portal, the details
of the said amount in FORM GST DRC-01D, directing the person in default to pay the
said amount, along with applicable interest, or, as the case may the amount of interest,
within seven days of the date of the said intimation and the said amount shall be posted
in Part-II of Electronic Liability Register in FORM GST PMT-01.
(2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery.
(3) Where any amount of tax or interest specified in the intimation referred to in sub-rule
(1) remains unpaid on the expiry of the period specified in the said intimation, the
proper officer shall proceed to recover the amount that remains unpaid in accordance
with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155
or rule 156 or rule 157 or rule 160.]

1
Ins. w.e.f. 30.10.2018 vide Notification No. 60/2018-CT, dt. 30.10.2018.
2
Ins. Rule 142B w.e.f. 04.08.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

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143. Recovery by deduction from any money owed.

Sec: 79 Forms: DRC-09
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 sub-section (1) of section 79.
Explanation.-For the purposes of this rule, ―specified officer‖ shall mean any officer of the
Central Government or a State Government or the Government of a Union territory or a local
authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by
the Central Government or a State Government or the Government of a Union territory or a
local authority.
144. Recovery by sale of goods under the control of proper officer.
Sec: 79 Forms: DRC-10 to DRC-12
(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.
(2) The said goods shall be sold through a process of auction, including e-auction, for which
a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold
and the purpose of sale.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer
may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the
manner specified by such officer, to make the bidders eligible to participate in the
auction, which may be returned to the unsuccessful bidders, forfeited in case the
successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of
auction. On payment of the full bid amount, the proper officer shall transfer the
possession of the said goods to the successful bidder and issue a certificate in FORM
GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred
on the process of recovery, before the issue of the notice under sub-rule (2), the proper
officer shall cancel the process of auction and release the goods.

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(7) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
1
[144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit.
Sec: 79 Forms: DRC-10 to DRC-12
(1) Where the person transporting any goods or the owner of such goods fails to pay the
amount of penalty under sub-section (1) of section 129 within fifteen days from the date
of receipt of the copy of the order passed under sub-section (3) of the said section 129,
the proper officer shall proceed for sale or disposal of the goods or conveyance so
detained or seized by preparing an inventory and estimating the market value of such
goods or conveyance:
Provided that where the detained or seized goods are perishable or hazardous in nature
or are likely to depreciate in value with passage of time, the said period of fifteen days
may be reduced by the proper officer.
(2) The said goods or conveyance shall be sold through a process of auction, including e-
auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating
the goods or conveyance to be sold and the purpose of sale:
Provided that where the person transporting said goods or the owner of such goods pays
the amount of penalty under sub-section (1) of section 129, including any expenses
incurred in safe custody and handling of such goods or conveyance, after the time period
mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the
proper officer shall cancel the process of auction and release such goods or conveyance.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the detained or seized goods are perishable or hazardous in nature
or are likely to depreciate in value with passage of time, the said period of fifteen days
may be reduced by the proper officer.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the
manner specified by such officer, to make the bidders eligible to participate in the
auction, which may be returned to the unsuccessful bidders, forfeited in case the
successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of
auction:
Provided that where the detained or seized goods are perishable or hazardous in nature
or are likely to depreciate in value with passage of time, the said period of fifteen days
may be reduced by the proper officer.

1
Ins. w.e.f. 01.01.2022 vide Notification No. 40/2021-CT, dt. 29.12.2021.

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(6) On payment of the full bid amount, the proper officer shall transfer the possession and
ownership of the said goods or conveyance to the successful bidder and issue a
certificate in FORM GST DRC-12.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
(8) Where an appeal has been filed by the person under the provisions of subsection (1) read
with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of
goods or conveyance detained or seized in transit under this rule shall be deemed to be
stayed:
Provided that this sub-rule shall not be applicable in respect of goods of perishable or
hazardous nature.]
145. Recovery from a third person.
Sec: 79 Forms: DRC-13, DRC-14
(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 ―the third person‖), a notice in FORM
GST DRC-13 directing him to deposit the amount specified in the notice.
(2) Where the third person makes the payment of the amount specified in the notice issued
under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to
the third person clearly indicating the details of the liability so discharged.
146. Recovery through execution of a decree, etc.
Sec: 79 Forms: DRC-15
Where any amount is payable to the defaulter in the execution of a decree of a civil court for
the payment of money or for sale in the enforcement of a mortgage or charge, the proper
officer shall send a request in FORM GST DRC-15 to the said court and the court shall,
subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached
decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.
Sec: 79 Forms: DRC-11, DRC-12, DRC-16, DRC-17
(1) The proper officer shall prepare a list of movable and immovable property belonging to
the defaulter, estimate their value as per the prevalent market price and issue an order of
attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any
transaction with regard to such movable and immovable property as may be required for
the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable
instrument, a share in a corporation, or other movable property not in the possession of

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the defaulter except for property deposited in, or in the custody of any Court, shall be
attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the
concerned Revenue Authority or Transport Authority or any such Authority to place
encumbrance on the said movable or immovable property, which shall be removed only
on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on
the said property and shall remain affixed till the confirmation of sale;
(b) a movable property, the proper officer shall seize the said property in accordance
with the provisions of chapter XIV of the Act and the custody of the said
property shall either be taken by the proper officer himself or an officer
authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction,
for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the
property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property
to be sold is a negotiable instrument or a share in a corporation, the proper officer may,
instead of selling it by public auction, sell such instrument or a share through a broker
and the said broker shall deposit to the Government so much of the proceeds of such
sale, reduced by his commission, as may be required for the discharge of the amount
under recovery and pay the amount remaining, if any, to the owner of such instrument
or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the
manner specified by such officer, to make the bidders eligible to participate in the
auction, which may be returned to the unsuccessful bidders or, forfeited in case the
successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier
than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer
may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or
distraint of any property on the ground that such property is not liable to such
attachment or distraint, the proper officer shall investigate the claim or objection and
may postpone the sale for such time as he may deem fit.
(9) The person making the claim or objection must adduce evidence to show that on the
date of the order issued under sub-rule (1) he had some interest in, or was in possession
of, the property in question under attachment or distraint.

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(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the
claim or objection, such property was not, on the said date, in the possession of the defaulter
or of any other person on his behalf or that, being in the possession of the defaulter on the
said date, it was in his possession, not on his own account or as his own property, but on
account of or in trust for any other person, or partly on his own account and partly on
account of some other person, the proper officer shall make an order releasing the property,
wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the
possession of the defaulter as his own property and not on account of any other person,
or was in the possession of some other person in trust for him, or in the occupancy of a
tenant or other person paying rent to him, the proper officer shall reject the claim and
proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of such
notice and after the said payment is made, he shall issue a certificate in FORM GST
DRC-12 specifying the details of the property, date of transfer, the details of the bidder
and the amount paid and upon issuance of such certificate, the rights, title and interest in
the property shall be deemed to be transferred to such bidder:
Provided that where the highest bid is made by more than one person and one of them is
a co-owner of the property, he shall be deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
property specified in sub-rule (12), shall be paid to the Government by the person to
whom the title in such property is transferred.
(14) Where the defaulter pays the amount under recovery, including any expenses incurred
on the process of recovery, before the issue of the notice under sub-rule (4), the proper
officer shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
148. Prohibition against bidding or purchase by officer.
Sec: 79 Forms: Nil
No officer or other person having any duty to perform in connection with any sale under the
provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to
acquire any interest in the property sold.
149. Prohibition against sale on holidays.
Sec: 79 Forms: Nil
No sale under the rules under the provision of this chapter shall take place on a Sunday or
other general holidays recognized by the Government or on any day which has been notified
by the Government to be a holiday for the area in which the sale is to take place.

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150. Assistance by police.

Sec: 79 Forms: Nil
The proper officer may seek such assistance from the officer-in-charge of the jurisdictional
police station as may be necessary in the discharge of his duties and the said officer-in-charge
shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.
Sec: 79 Forms: GST DRC-16
(1) A debt not secured by a negotiable instrument, a share in a corporation, or other
movable property not in the possession of the defaulter except for property deposited in,
or in the custody of any court shall be attached by a written order in FORM GST DRC-
16 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and the debtor from
making payment thereof until the receipt of a further order from the proper
officer;
(b) in the case of a share, the person in whose name the share may be standing from
transferring the same or receiving any dividend thereon;
(c) in the case of any other movable property, the person in possession of the same
from giving it to the defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the
proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in
the case of shares, to the registered address of the corporation and in the case of other
movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to
the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.
Sec: 79 Forms: Nil
Where the property to be attached is in the custody of any court or Public Officer, the proper
officer shall send the order of attachment to such court or officer, requesting that such
property, and any interest or dividend becoming payable thereon, may be held till the recovery
of the amount payable.
153. Attachment of interest in partnership.
Sec: 79 Forms: Nil
(1) Where the property to be attached consists of an interest of the defaulter, being a
partner, in the partnership property, the proper officer may make an order charging the
share of such partner in the partnership property and profits with payment of the amount
due under the certificate, and may, by the same or subsequent order, appoint a receiver
of the share of such partner in the profits, whether already declared or accruing, and of

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any other money which may become due to him in respect of the partnership, and direct
accounts and enquiries and make an order for the sale of such interest or such other
order as the circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the
case of a sale being directed, to purchase the same.
1
[154. Disposal of proceeds of sale of goods or conveyance and movable or immovable
property.
Sec: 79 Forms: Nil
(1) The amounts so realised from the sale of goods or conveyance, movable or immovable
property, for the recovery of dues from a defaulter or for recovery of penalty payable
under sub-section (3) of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered or to the payment of the
penalty payable under sub-section (3) of section 129, as the case may be;
(c) next, be appropriated against any other amount due from the defaulter under the
Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory
Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax
Act, 2017 and the rules made thereunder; and
(d) the balance, if any, shall be credited to the electronic cash ledger of the owner of
the goods or conveyance as the case may be, in case the person is registered
under the Act, and where the said person is not required to be registered under the
Act, the said amount shall be credited to the bank account of the person
concerned;
(2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule
(1), to the person concerned within a period of six months from the date of sale of such
goods or conveyance or such further period as the proper officer may allow, such
balance of sale proceeds shall be deposited with the Fund]

1
Subs. w.e.f. 01.01.2022 vide Notification No. 40/2021-CT, dt. 29.12.2021. Formerly it read 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,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated
Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of
the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.‖.

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155. Recovery through land revenue authority.

Sec: 79 Forms: GST DRC-18
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.
Sec: 79 Forms: GST DRC-19
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
DRC-19 to recover from the person concerned, the amount specified thereunder as if it were a
fine imposed by him.
157. Recovery from surety.
Sec: 79 Forms: Nil
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.
Sec: 80 Forms: DRC-20, DRC-21
(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.
(2) Upon consideration of the request of the taxable person and the report of the
jurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21
allowing the taxable person further time to make payment and/or to pay the amount in
such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the
Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory
Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax
Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the
preceding financial year under the Act or the Integrated Goods and Services Tax
Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the
State Goods and Services Tax Act, 2017;

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(c) the amount for which instalment facility is sought is less than twenty–five
thousand rupees.
159. Provisional attachment of property.
Sec: 83 Forms: DRC-22, DRC-22A, DRC-23
(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.
(2) The Commissioner shall send a copy of the order of attachment 1[in FORM GST DRC-
22] to the concerned Revenue Authority or Transport Authority or any such Authority to
place encumbrance on the said movable or immovable property, which shall be removed
only on the written instructions from the Commissioner to that effect 2[or on expiry of a
period of one year from the date of issuance of order under sub-rule (1), whichever is
earlier,] 3[and a copy of such order shall also be sent to the person whose property is
being attached under section 83].
(3) Where the property attached is of perishable or hazardous nature, 4[and if the person,
whose property has been attached,] pays an amount equivalent to the market price of
such property or the amount that is or may become payable 5[by such person],
whichever is lower, then such property shall be released forthwith, by an order in
FORM GST DRC-23, on proof of payment.
(4) Where 6[such person] fails to pay the amount referred to in sub-rule (3) in respect of the
said property of perishable or hazardous nature, the Commissioner may dispose of such
property and the amount realized thereby shall be adjusted against the tax, interest,
penalty, fee or any other amount payable by 7[such person].
(5) Any person whose property is attached may 8[file an objection in FORM GST DRC-
22A] to the effect that the property attached was or is not liable to attachment, and the
Commissioner may, after affording an opportunity of being heard to the person filing
the objection, release the said property by an order in FORM GST DRC-23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer
liable for attachment, release such property by issuing an order in FORM GST
DRC-23.

1
Ins. w.e.f. 01.01.2022 vide Notification No. 40/2021-CT, dt. 29.12.2021.
2
Ins. vide Notification No. 52/2023-CT, dt. 26.10.2023.
3
Ins. w.e.f. 01.01.2022 vide Notification No. 40/2021-CT, dt. 29.12.2021.
4
Subs. w.e.f. 01.01.2022, for the words ―and if the taxable person‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.
5
Subs. w.e.f. 01.01.2022, for the words ―by the taxable person‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.
6
Subs. w.e.f. 01.01.2022, for the words ―the taxable person‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.
7
Subs. w.e.f. 01.01.2022, for the words ―the taxable person‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.
8
Subs. w.e.f. 01.01.2022, for the words, letters and figures ―, within seven days of the attachment under sub-rule (1),
file an objection‖ vide Notification No. 40/2021-CT, dt. 29.12.2021.

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160. Recovery from company in liquidation.

Sec: 88 Forms: DRC-24
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.
Sec: 84 Forms: DRC-25
1
The [intimation or notice] for the reduction or enhancement of any demand under section 84
shall be issued in FORM GST DRC-25.

1
Subs. w.e.f. 26.12.2022, for the word ―order‖ vide Notification No. 26/2022-CT, dt. 26.12.2022.

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CHAPTER XIX
OFFENCES AND PENALTIES
162. Procedure for compounding of offences.
Sec: 138 Forms: CPD-01, CPD-02
(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.
(2) On receipt of the application, the Commissioner shall call for a report from the
concerned officer with reference to the particulars furnished in the application, or any
other information, which may be considered relevant for the examination of such
application.
(3) The Commissioner, after taking into account the contents of the said application, may,
by order in FORM GST CPD-02, on being satisfied that the applicant 1[***] has made
full and true disclosure of facts relating to the case, allow the application indicating the
compounding amount and grant him immunity from prosecution or reject such
application within ninety days of the receipt of the application.
2
[(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per
the Table below:-
TABLE
S. Offence Compounding amount if Compounding amount if
No. offence is punishable offence is punishable
under clause (i) of sub- under clause (ii) of sub-
section (1) of section 132 section (1) of section 132
(1) (2) (3) (4)
1 Offence specified in clause Up to seventy-five per cent Up to sixty per cent of the
(a) of sub-section (1) of of the amount of tax evaded amount of tax evaded or
section 132 of the Act or the amount of input tax the amount of input tax
credit wrongly availed or credit wrongly availed or
2 Offence specified in clause
utilised or the amount of utilised or the amount of
(c) of sub-section (1) of
refund wrongly taken, refund wrongly taken,
section 132 of the Act
subject to minimum of fifty subject to minimum of
3 Offence specified in clause per cent of such amount of forty per cent of such
(d) of sub-section (1) of tax evaded or the amount of amount of tax evaded or
section 132 of the Act input tax credit wrongly the amount of input tax

1
Omtd. w.e.f. 01.10.2023, for words ―has co-operated in the proceedings before him and‖ vide CGST (II Amendment)
Rules, 2023; Notification No. 38/2023-CT, dt. 04.08.2023.
2
Ins. sub-rule (3A) w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

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S. Offence Compounding amount if Compounding amount if

No. offence is punishable offence is punishable
under clause (i) of sub- under clause (ii) of sub-
section (1) of section 132 section (1) of section 132
(1) (2) (3) (4)
4 Offence specified in clause availed or utilised or the credit wrongly availed or
(e) of sub-section (1) of amount of refund wrongly utilised or the amount of
section 132 of the Act taken. refund wrongly taken.

5 Offence specified in clause Amount equivalent to Amount equivalent to

(f) of sub-section (1) of twenty five per cent of tax twenty five per cent of tax
section 132 of the Act evaded. evaded.
6 Offence specified in clause
(h) of sub-section (1) of
section 132 of the Act
7 Offence specified in clause
(i) of sub-section (1) of
section 132 of the Act
8 Attempt to commit the Amount equivalent to Amount equivalent to
offences or abets the twenty five per cent of such twenty five per cent of
commission of offences amount of tax evaded or the such amount of tax
mentioned in clause (a), amount of input tax credit evaded or the amount of
(c) to (f) and clauses (h) wrongly availed or utilised input tax credit wrongly
and (i) of subsection (1) of or the amount of refund availed or utilised or the
section 132 of the Act wrongly taken. amount of refund wrongly
taken.
Provided that where the offence committed by the person falls under more than one category
specified in the Table above, the compounding amount, in such case, shall be the amount
determined for the offence for which higher compounding amount has been prescribed.]
(4) The application shall not be decided under sub-rule (3) without affording an opportunity
of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid
have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the
order under sub-rule (3), pay the compounding amount as ordered by the Commissioner
and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in
sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.

(199)
 CGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 162

(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the
Commissioner, if he is satisfied that such person had, in the course of the compounding
proceedings, concealed any material particulars or had given false evidence. Thereupon
such person may be tried for the offence with respect to which immunity was granted or
for any other offence that appears to have been committed by him in connection with
the compounding proceedings and the provisions the Act shall apply as if no such
immunity had been granted.]
1
[163. Consent based sharing of information.
Sec: 158A Forms: Nil
(1) Where a registered person opts to share the information furnished in—
(a) FORM GST REG-01 as amended from time to time;
(b) return in FORM GSTR-3B for certain tax periods;
(c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and
credit notes issued by him, as amended from time to time,
with a system referred to in sub-section (1) of section 158A (hereinafter referred to as
―requesting system‖), the requesting system shall obtain the consent of the said
registered person for sharing of such information and shall communicate the consent
along with the details of the tax periods, where applicable, to the common portal.
(2) The registered person shall give his consent for sharing of information under clause (c)
of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he
has issued the invoice, credit notes and debit notes during the said tax periods, for
sharing such information with the requesting system and where he provides his consent,
the consent of such recipients shall be deemed to have been obtained.
(3) The common portal shall communicate the information referred to in sub-rule (1) with
the requesting system on receipt from the said system-
(a) the consent of the said registered person, and
(b) the details of the tax periods or the recipients, as the case may be, in respect of
which the information is required.]

1
Ins. Rule 163 w.e.f. 01.10.2023 vide CGST (II Amendment) Rules, 2023; Notification No. 38/2023-CT, dt.
04.08.2023.

(200)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
 INDEX
GST APPELLATE TRIBUNAL RULES
RULES, 2023

Chapter I Preliminary
1. Short title, commencement and application
2. Definitions

Chapter II Appointment of President and member

3. Selection for posts of President and Members
4. Selection for re-appointment
5. Medical fitness of President and Members
6. Retirement from parent service on appointment as President or Member

Chapter III Removal of President or member

7. Procedure for inquiry into complaints

Chapter IV Salary and Allowances

8. Salary
9. Allowances
10. Transport allowance

Chapter V Pension, Provident fund, Gratuity and Leave

11. Pension, Provident Fund and Gratuity
12. Leave

Chapter VI Powers of President and Vice President

13. Powers of President
14. Powers of Vice-President
Chapter VII Miscellaneous
15. Declaration of Financial and other Interests
16. Other conditions of service
17. Oath of office and secrecy
18. Power to relax
19. Interpretation

Form I Format for vacancy circular including the format for application

Form II Form of Oath of Office for President/Member

Form III Form of Oath of Secrecy for President/Member
GST Appellate Tribunal Rules, 2023 as
on 01 January 2024
MINISTRY OF FINANCE
(Department of Revenue)
{N. No. G.S.R. 793(E) [F. No A-50050/69/2023-CESTAT-DOR] dated 25th October, 2023}

In exercise of the powers conferred by section 110 read with section 164 of the Central
Goods And Services Tax Act, 2017 (12 of 2017) and in supersession of the Goods and
Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and
Members) Rules, 2019 except as respects things done or omitted to be done before such
supersession, the Central Government, on the recommendations of the Council, hereby makes
the following rules, namely:-

CHAPTER I
PRELIMINARY

1. Short title, commencement and application.

(1) These rules may be called the Goods and Services Tax Appellate Tribunal (Appointment
and Conditions of Service of President and Members) Rules, 2023.
(2) They shall come into force on the date of their publication in the Official Gazette.
(3) These rules shall apply to the President, Judicial Member, Technical Member (Centre)
and Technical Member (State) of the Principal Bench and State Bench of Goods and Services
Tax Appellate Tribunal.
2. Definitions.
(1) In these rules, unless the context otherwise requires, —
(a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) ―Committee‖ means the Search-cum-Selection Committee constituted under
clause (a) or clause (b) of sub-section (4) of section 110 of the Act;
(c) ―Form‖ means a Form appended to these rules;
(d) ―Member‖ means a Technical Member (Centre) or Technical Member (State) or
Judicial Member of the Goods and Services Tax Appellate Tribunal;

(1)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 2.

(e) ―section‖ means a section of the Act;

(f) ―Tribunal‖ means Goods and Services Tax Appellate Tribunal constituted under
section 109 of the Act.
(2) Words and expressions used herein and not defined but defined in the Act shall have the
same meaning as respectively assigned to them in the Act.

(2)
R. 3. GSTSelection
AppellateforTribunal
posts ofRules,
President
2023
and
as Members.
on 01 January 2024

CHAPTER II
APPOINTMENT OF PRESIDENT AND MEMBER

3. Selection for posts of President and Members.

(1) The Committee may cause a vacancy circular to be issued through the Member-
Secretary, giving details of the posts of Members proposed to be filled up, including the
following—
(a) number of existing and anticipated vacancies;
(b) qualifications;
(c) salary and allowances;
(d) format for application; and
(e) last date for filing of applications,
in Form-I after making such modifications as may be deemed fit by the Committee.
(2) The Committee shall scrutinise, or cause to be scrutinised, every application received in
response to the circular, against the qualifications and may shortlist such number of eligible
candidates for personal interaction as it may deem fit.
(3) For the post of President, the Committee may, either cause a vacancy circular to be
issued and call for applications or search for suitable persons eligible for appointment and
make an assessment for selection to the post of President.
(4) The Committee shall make its recommendations based on the overall assessment of
eligible candidates including assessment through the personal interaction after taking into
account the suitability, record of past performance, integrity as well as adjudicating and
experience keeping in view the requirements of the Tribunal and shall recommend a panel of
two names for every post for which selection is being done in accordance with the provisions
of sub – section (6) of section 110 of the Act.
4. Selection for re-appointment.
(1) An application for re-appointment shall be considered in the same manner as that for the
original appointment, along with the applications of all other persons in response to the
vacancy circular.
(2) While making its assessment for suitability to a post, the Committee shall give
additional weightage to persons seeking re-appointment on the basis of their experience in the
Tribunal and while doing so, shall take into account, the performance of the person while
working as a President or Member in the Tribunal.
5. Medical fitness of President and Members.
(1) No person shall be appointed as President, Judicial Member or Technical Member
(Centre) of the Principal Bench or the State Bench of the Tribunal or as Technical Member
(State) of the Principal Bench unless he is declared medically fit by an authority specified by
the Central Government in this behalf.

(3)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 6. Retirem

(2) No person shall be appointed as Technical Member (State) of the State Bench of the
Tribunal unless he is declared medically fit by an authority specified in this behalf by the State
in which the said State Bench is located.
6. Retirement from parent service on appointment as President or Member.
Where, the person appointed as President or Member is a serving Judge of the Supreme Court
or a High Court or a serving Member of an organised Service, he shall either resign or obtain
voluntary retirement before joining the Tribunal.

(4)
R. 7. GST Appellate
ProcedureTribunal
for inquiry
Rules,
into
2023
complaints.
as on 01 January 2024

CHAPTER III
REMOVAL OF PRESIDENT OR MEMBER

7. Procedure for inquiry into complaints.

(1) Where a written complaint alleging any definite charge of the nature referred to in sub-
section (12) of section 110 of the Act in respect of President or Member is received by the
Central Government, it shall make a preliminary scrutiny of such complaint.
(2) Where, on preliminary scrutiny, the Central Government is of the opinion that there are
reasonable grounds for making an inquiry into the truth of any allegation referred to in sub-rule (1),
it shall make a reference to the concerned Committee.
(3) The said Committee shall conduct an inquiry or cause an inquiry to be conducted by a
person who is, or has been, a -
(a). Judge of Supreme Court or Chief Justice of a High Court, where the inquiry is
against the President; or
(b). Judge of a High Court, where the inquiry is against a Member.
(4) The inquiry shall be completed within such time or such further time as may be
specified by the Central Government preferably within six months.
(5) After the conclusion of the inquiry, the Committee shall submit its report to the Central
Government stating therein its findings and the reasons thereof on each of the charges
separately with such observations on the whole case as it may think fit.
(6) The Committee shall not be bound by the procedure laid down by the Code of Civil
Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice and shall
have power to regulate its own procedure, including the fixing of date, place and time of its
inquiry.

(5)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 8.

CHAPTER IV
SALARY AND ALLOWANCES
8. Salary.
(1) The President of the Tribunal shall, be paid a salary of rupees two lakh fifty thousand
(fixed) per month.
(2) The Member shall be paid a salary of rupees two lakh twenty- five thousand per month.
(3) In case, a person appointed as the President, or Member, is in receipt of any pension, the
pay of such person shall be reduced by the gross amount of pension drawn by him.
9. Allowances.
(1) The President and Member shall be entitled to draw allowances and benefits as are
admissible to a Government of India officer holding Group ‗A‘ post carrying the same pay.
(2) Notwithstanding anything contained in sub-rule (1), the President or Members shall have
option to avail of accommodation to be provided by the Central Government as per the rules
for the time being in force or shall be eligible for reimbursement of house rent subject to a
limit of -
(a) rupees one lakh fifty thousand per month in case of President of the Tribunal; and
(b) rupees one lakh twenty-five thousand per month in case of Members of the
Tribunal.
10. Transport allowance.
The President, or a Member shall be entitled to the facility of staff car for journeys for official
and private purposes at the same terms and conditions as applicable to a Government of India
officer holding Group ‗A‘ post carrying the same pay.

(6)
R. 11. GST Appellate
Pension,Tribunal
ProvidentRules,
Fund2023
and Gratuity.
as on 01 January 2024

CHAPTER V
PENSION, PROVIDENT FUND, GRATUITY AND LEAVE

11. Pension, Provident Fund and Gratuity.

Pension, Provident Fund and gratuity shall not be admissible for the service rendered in the
Tribunal.
12. Leave.
(1) The President or Member shall be entitled to thirty days of earned leave for every year
of service.
(2) Casual Leave not exceeding eight days may be granted to the President and a Member in
a calendar year.
(3) The payment of leave salary during leave shall be governed by rule 40 of the Central
Civil Services (Leave) Rules, 1972.
(4) The President or Member shall be entitled to encashment of leave in respect of the
earned Leave standing to his credit, subject to the condition that maximum leave encashment,
including the amount received at the time of retirement from previous service shall not in any
case exceed the prescribed limit under the Central Civil Service (Leave) Rules,1972.
(5) Leave sanctioning authority for-
(a). Member, shall be the President;
(b). President or Member in case of absence of President, shall be the Central
Government.
(6) The Central Government shall be the sanctioning authority for foreign travel to the
President and Members.

(7)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 13.

CHAPTER VI
POWERS OF PRESIDENT AND VICE PRESIDENT

13. Powers of President.

The President shall exercise the powers of Head of the Department for the purpose of:-
(a) Delegation of Financial Power Rules, 1978;
(b) General Financial Rules, 2017;
(c) Fundamental Rules and Supplementary Rules; and
(d) Central Civil Services (Classification, Control and Appeal) Rules, 1965
14. Powers of Vice-President:
The Vice-President shall exercise the powers of the President provided under section 114 of
the Act for the relevant State Benches for the purpose of:-
(a) allocation of appeals amongst members within a bench under his jurisdiction;
(b) deciding the appeals to be heard by Single Member as per provisions of the Act;
(c) transfer of appeals amongst the State Benches within his jurisdiction;
(d) refer cases under clause (a) of sub-section (9) of section 109 of the Act to a
Member in a State Bench within his jurisdiction;
(e) such other administrative and financial powers as may be assigned by the
President by a general or special order.

(8)
R. 15. GSTDeclaration
Appellate Tribunal
of Financial
Rules,
and2023
otherasInterests.
on 01 January 2024

CHAPTER VII
MISCELLANEOUS

15. Declaration of Financial and other Interests.

The President or the Member shall, before entering upon his office, declare his assets, and his
liabilities and financial and other interests.
16. Other conditions of service.
(1) The terms and conditions of service of a President or Member with respect to which no
express provision has been made in these rules, shall be such as are admissible to a
Government of India officer holding Group ‗A‘ post carrying the same pay.
(2) The President, or Member shall not undertake any arbitration assignment while
functioning in these capacities in the Tribunal.
(3) The President, or Member of the Tribunal, shall not, for a period of two years from the
date on which they cease to hold office, accept any employment in, or connected with the
management or administration of, any person who has been a party to a proceeding before the
Tribunal:
Provided that nothing contained in this rule shall apply to any employment under the
Central Government or a State Government or a local authority or in any statutory
authority or any corporation established by or under any Central, State or Provincial Act
or a Government company as defined in clause (45) of section 2 of the Companies Act,
2013 (18 of 2013).
17. Oath of office and secrecy.
Every person appointed to be the President, or Member shall, before entering upon his office,
make and subscribe an oath of office and secrecy in Form II and Form III annexed to these
rules.
18. Power to relax
Where the Central Government is of the opinion that it is necessary or expedient so to do, it
may, on the recommendations of the Council, by order and for reasons to be recorded in
writing, relax any of the provisions of these rules with respect to any class or category of
persons.
19. Interpretation.
If any question arises relating to the interpretation of these rules, the decision of the Central
Government thereon, on the recommendations of the Council, shall be final.

(9)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 19.

FORM I
(See rule 3)
[Format for vacancy circular including the format for application]

F. No.____________________________
Government of India
Ministry of________________________
Department of_____________________

*****
Vacancy Circular
Room No. New Delhi-110001
Dated, the______

Subject: - Selection for the posts of President/Member in Tribunal-reg.

1. Tribunal: - The Goods and Services Tax Appellate Tribunal is an Appellate Authority
established under ______the Central Goods And Services Tax Act, 2017___ to hear various
appeals under the______Act, ____ Principal Bench is situated at New Delhi ______ and its
state Benches are situated at ______ .A Member, upon selection, may be posted at any of these
places.
2. Vacancy: - Applications are being invited for the following existing and anticipated
vacancies:
Post Place Date of Vacancy

3. Qualification:- The qualifications, eligibility, salary and other terms and conditions of
the appointment of a candidate will be governed by the provisions of the of Central Goods And
Services Tax Act, 2017 and Goods and Services Tax Appellate Tribunal (Appointment and
Conditions of Service of President and Members) Rules, 2023.
4. Procedure for selection: - The Search-Cum-Selection Committee constituted under the
clause (a) of subsection 4 of section 110 for the posts of Technical Member (State) of the State
Bench and under clause (b) of subsection (4) of the said section of Central Goods And Services
Tax Act, 2017 for the posts of President and other Members shall recommend names for
appointment to the said post/s and shall scrutinise the applications with respect to suitability of
application for the posts by giving due weightage to qualification and experience of candidates
and shortlist candidates for conducting personal interaction. The final selection will be done on
the basis of overall evaluation of candidates done by the Committee based on the qualification,
experience and personal interaction.

(10)
R. 19. GST Appellate Tribunal
Interpretation.
Rules, 2023 as on 01 January 2024

5. Application Procedure:- Applications by eligible and willing officers are to be

submitted through proper channel(wherever applicable) and should be accompanied with (i)
bio-data in the proforma at Annexure-I (ii) Certificate to be furnished by the employer/ head of
office/ forwarding authority as in Annexure-II (iii) clear photocopies of the up-to-date
CR/APAR dossier of the officer containing CR/APARs of at least last five years duly attested
by a Group A officer (iv) cadre clearance (v) integrity certificate/clearance from vigilance and
disciplinary angle as in Annexure-III (vi) statement giving details of major or minor penalties,
if any, imposed on the officer during the last ten years, to the following address, so as to reach
this office latest by.—
[Name and Address]
Applicants can Log on to https://. ......................................................... to access the home page
of the Online Application to apply (wherever applicable).
6. No TA/DA will be admissible to the candidates to be called for interview/interaction.
The candidates are required to make own arrangements.
7. Advertisement and Prescribed application form can be downloaded from
Ministry‘s/Tribunals website (name of the website).
8. Any application received after due date or without necessary Annexure as mentioned
above will not be entertained.
Wide publicity may be given in all organizations and their field formations to facilitate early
and optimum number of application.

(Name of the Signing Officer)

Under Secretary to the Govt. of India/Director

(11)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 19.

Annexure-I
PROFORMA
Name :
1 Name
Space for
2 Date of Birth : photograph
3 Category (SC/ST/OBC/UR) : duly signed by
candidate
4 Designation/Profession :
5 Contact Details :

Residential Official
Present Permanent
Address:
Mobile/Phone No.
Email:

6. Cadre/Service [Wherever applicable] :

7. Educational qualification (in reverse chronological order):

Sl. Name of Degree Year of Division/ Academic Subject/

No. University/ passing % of Distinction Specialization
Equivalent marks
Institution obtained

8 Work Experience:
8A. For the experience as employee, Employment record in chronological order starting with
present Employment, list in reverse:
(a) For the post of Technical Member (Centre) and Technical Member (State) .

Sl. Name & address Designation, Period of Nature of Whether the said
No. of employer Pay or Scale Service work/ service is Group
(Govt./PSU/Mini of pay (Pay in experience* A or equivalent
stry/Department/ Pay Matrix) to Group A
any other
From To

(12)
R. 19. GST Appellate Tribunal
Interpretation.
Rules, 2023 as on 01 January 2024

* Please specify whether the said work involves administration of an existing law (as
defined in clause (48) of section (2) of the Central Goods and Services Tax Act, 2017)
or the goods and services tax in the Central Government in respect of post of Technical
Member (Centre) or whether the work involves administration of an existing law or the
goods and services tax or in the field of finance and taxation in the State Government in
respect of post of Technical Member (State).
Also specify whether the said works involves judicial/ quasi-judicial functions.
(b) For the post of President and Judicial Member

Sl. Name & address of Designation, Pay or Period of Nature of

No. employer Scale of pay (Pay in Pay Service work/
(Govt./Court/any other Matrix) experience*
From To

• Please specify whether the said work involves Judicial or Quasi-Judicial /Criminal/Civil
/Taxation/Company Affairs/or any other as may be applicable.
8. Write up on adjudicating experience
: of the applicant (200 words)
[Wherever applicable]
9. Mention :
a. Whether minimum three years of experience is there : (Yes/No. If yes, provide
in the administration of an existing law or goods and details thereof)
services tax in the Central Government for the post of
Technical Member (Centre)
b. Whether minimum three years of experience is there : (Yes/No. If yes, provide
in the administration of an existing law or goods and details thereof)
services tax or in the field of finance and taxation in the
State Government for the post of Technical Member
(State)
c. Any experience in handling such cases involving : (Brief Writeup)
interpretation of goods and services tax law or an
existing law for the posts of Judicial Member

12. Write up on 05, major achievement:

(200 words each)
13. Awards/honours/Publications, if any :

(13)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 19.

14. Affiliation with the professional bodies/

Institutions/societies/or any other body
Including political party.
15. Additional information, if any, which :
You would like to mention in support of the application for the post.

DECLARATION
1. I certify that the foregoing information is correct and complete to the best of knowledge
and belief and nothing has been concealed/distorted. If at any time I found to have
concealed/distorted any material information; my appointment shall be liable to summary
termination without notice.
2. I shall not withdraw my candidature after the meeting of the Selection Committee.
3. I shall not decline the appointment, if selected for appointment by the Appointment
Committee of Cabinet.
4. I shall join within 30 days from the date of issue of order of appointment.
5. I am aware that in case I violate any of the conditions mentioned at SI.No.2 to 4, the
Government of India is likely to debar me for a period of three years for consideration for
appointment outside the cadre and in any Autonomous Body/Statutory Body/Regulatory Body.

Date

Place
Signature of the Candidate

Annexure-II

CERTIFICATE TO BE FURNISHED BY THE EMPLOYER/HEAD OF

OFFICE/FORWARDING AUTHORITY
1. Certified that the particular furnished by Shri/Smt/Kum are correct and he/she possesses
educational qualifications and experience mentioned in Annexure-I.
2. It is also certified that there is no vigilance/ disciplinary case either pending or being
contemplated against him/her and vigilance clearance issued by competent Authority in
the enclosed Annexure (III).
3. His/her integrity is certified.

(14)
R. 19. GST Appellate Tribunal
Interpretation.
Rules, 2023 as on 01 January 2024

4. No major or minor penalty was imposed on Shri/Smt/Kum during the last 10 years
period.
5. The up-to-date attested Photostat copies of Annual Confidential Report/Annual
Performance Appraisal Report of last 5years (each Photostat copy of Annual
Confidential Report/Annual Performance Appraisal Report should be attested) in respect
of Shri/Smt/Kum--------------------------------------------------are enclosed herewith.

Seal & Signature of the cadre controlling Authority

(15)
 GST Appellate Tribunal Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 19.

Annexure-III
PARTICULARS OF THE OFFICERS FOR WHOM VIGILANCE CLEARANCE IS
BEING SOUGHT
(To be furnished and signed by the competent authority or HOD)

1. Name of the Officer (in full) :

2. Father‘s name :
3. Date of Birth :
4. Date of Retiremen :
5. Date of entry into service :
6. Service to which the officer
belongs including batch /year/
cadre etc., wherever applicable :
7. Positions held (During ten preceding years) :
S. Organisation Designation Administrative/ Nodal From To
No (name in full) & Place of Ministry/Department concerned
Posting (in case of officers of PSUs etc.)

8. Whether the officer has been placed

on the agreed list or list of Officer of
Doubtful Integrity (if yes, details to be given) :
9. Whether any allegation of misconduct :
Involving vigilance angle was examined
against the officer during the last 10
Years and if so with what result (*)
10. Whether any punishment was awarded to
the officer during the last 10 years and if so,
the date of imposition and details of penalty (*) :
11. Is any disciplinary/ criminal proceedings
or charge sheet pending against the officer
as on date (if so, details to be furnished) :
12. Is any action contemplated against the :
Officer as on date (if so, details to
be furnished (*)
(*) If vigilance clearance had been obtained in the past, the information may be provided for
the period thereafter,
Date:

(16)
R. 19. GST Appellate Tribunal
Interpretation.
Rules, 2023 as on 01 January 2024

(NAME AND SIGNATURE)

FORM II
(See rule 17)
Form of Oath of Office for President/ Member

I, A. B., having been appointed as President/Member of the Goods and Service Tax Appellate
Tribunal, do solemnly affirm/do swear in the name of God that I will faithfully and
conscientiously discharge my duties as the President/ Member of the Appellate Tribunal to the
best of my ability, knowledge and judgment, without fear or favour, affection or ill-will.

FORM III
(See rule 17)
Form of Oath of Secrecy for President/Member

I, A. B., having been appointed as the President/Member of the Goods and Service Tax
Appellate Tribunal, do solemnly affirm/do swear in the name of God that I will not directly or
indirectly communicate or reveal to any person or persons any matter which shall be brought
under my consideration or shall become known to me as President/ Member of the Appellate
Tribunal except as may be required for the due discharge of my duties as the
President/Member.

[F. No A-50050/69/2023-CESTAT-DOR]
Manoj Kumar Singh, Director.

(17)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
Incorporating
Section wise tracker of
rules, notifications,
orders and circulars

Adv. (CA) Rakesh Garg

Sandeep Garg, CMA, FCA
 INDEX
INTEGRATED GOODS AND SERVICES TAX
ACT, 2017

Chapter I Preliminary
1. Short title, extent and commencement
2. Definitions
Chapter II Administration
3. Appointment of officers
4. Authorisation of officers of State tax or Union territory tax as proper
officer in certain circumstances
Chapter III Levy and Collection of Tax
5. Levy and collection
6. Power to grant exemption from tax
Chapter IV Determination of Nature of Supply
7. Inter-State supply
8. Intra-State supply
9. Supplies in territorial waters
Chapter V Place of Supply of Goods or Services or Both
10. Place of supply of goods other than supply of goods imported into, or
exported from India
11. Place of supply of goods imported into, or exported from India
12. Place of supply of services where location of supplier and recipient
is in India
13. Place of supply of services where location of supplier or location of
recipient is outside India
14. Special provision for payment of tax by a supplier of online information
and database access or retrieval services
14A Special provision for specified actionable claims supplied by a person located
outside taxable territory
Chapter VI Refund of Integrated Tax to International Tourist
15. Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII Zero Rated Supply
16. Zero rated supply
Chapter VIII Apportionment of Tax and Settlement of Funds
17. Apportionment of tax and settlement of funds
17A. Transfer of certain amounts
18. Transfer of input tax credit
19. Tax wrongfully collected and paid to Central Government or
State Government
Chapter IX Miscellaneous
20. Application of provisions of Central Goods and Services Tax Act
21. Import of services made on or after the appointed day
22. Power to make rules
23. Power to make regulations
24. Laying of rules, regulations and notifications
25. Removal of difficulties
Integrated Goods and Services Tax
Act, 2017 as on 01 January 2024
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017,
and is hereby published for general information:—

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 NO. 13 OF 2017
[12th April, 2017.]

An Act to make a provision for levy and collection of tax on inter-State supply of goods or
services or both by the Central Government and for matters connected therewith or incidental
thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.

(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1[omitted].
(3) It shall come into force on such date as the Central Government may, by notification in
the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and
any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.

1
Omtd. w.e.f. 08.07.2017 the words ―except the State of Jammu and Kashmir‖ by IGST (Extension to Jammu and
Kashmir) Act, 2017, vide Ministry of Law and Justice Notification dt. 24.08.2017.

(1)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

A. Section 1 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, Brings into force sec 1 of the IGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

2. Definitions.
In this Act, unless the context otherwise requires,––
(1) ―Central Goods and Services Tax Act‖ means the Central Goods and Services Tax
Act, 2017;
(2) ‗‗central tax‖ means the tax levied and collected under the Central Goods and Services
Tax Act;
(3) ―continuous journey‖ means a journey for which a single or more than one ticket or
invoice is issued at the same time, either by a single supplier of service or through an
agent acting on behalf of more than one supplier of service, and which involves no
stopover between any of the legs of the journey for which one or more separate tickets
or invoices are issued.
Explanation.––For the purposes of this clause, the term ―stopover‖ means a place where
a passenger can disembark either to transfer to another conveyance or break his journey
for a certain period in order to resume it at a later point of time;
(4) ―customs frontiers of India‖ means the limits of a customs area as defined in section 2 of
the Customs Act, 1962; (52 of 1962)
(5) ―export of goods‖ with its grammatical variations and cognate expressions, means
taking goods out of India to a place outside India;
(6) ―export of services‖ means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;

(2)
S. 2 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in
convertible foreign exchange 1[or in Indian rupees wherever permitted by the
Reserve Bank of India]; and
(v) the supplier of service and the recipient of service are not merely establishments
of a distinct person in accordance with Explanation 1 in section 8;
(7) ―fixed establishment‖ means a place (other than the registered place of business) which
is characterised by a sufficient degree of permanence and suitable structure in terms of
human and technical resources to supply services or to receive and use services for its
own needs;
(8) ―Goods and Services Tax (Compensation to States) Act‖ means the Goods and Services
Tax (Compensation to States) Act, 2017;
(9) ―Government‖ means the Central Government;
(10) ―import of goods‖ with its grammatical variations and cognate expressions, means
bringing goods into India from a place outside India;
(11) ―import of services‖ means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) ―integrated tax‖ means the integrated goods and services tax levied under this Act;
(13) ―intermediary‖ means a broker, an agent or any other person, by whatever name called,
who arranges or facilitates the supply of goods or services or both, or securities,
between two or more persons, but does not include a person who supplies such goods or
services or both or securities on his own account;
(14) ―location of the recipient of services‖ means,––
(a) where a supply is received at a place of business for which the registration has
been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly
concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
recipient;

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 1/2019-IT, dt. 29.01.2019) by IGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

(3)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

(15) ―location of the supplier of services‖ means,––

(a) where a supply is made from a place of business for which the registration has
been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly
concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
supplier;
1
[(16) ―non-taxable online recipient‖ means any unregistered person receiving online
information and database access or retrieval services located in taxable territory.
Explanation.––For the purposes of this clause, the expression ―unregistered person‖
includes a person registered solely in terms of clause (vi) of section 24 of the Central
Goods and Services Tax Act, 2017.]
(17) “online information and database access or retrieval services‖ means services whose
delivery is mediated by information technology over the internet or an electronic
network and the nature of which renders their supply 2[***] impossible to ensure in the
absence of information technology and includes electronic services such as,––
(i) advertising on the internet;
(ii) providing cloud services;
(iii) provision of e-books, movie, music, software and other intangibles through
telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person in
electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music and the like);

1
Subs. clause 16 w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.160) enacted on 31.03.2023. Formerly, it read as:
―(16) ―non-taxable online recipient‖ means any Government, local authority, governmental authority, an individual
or any other person not registered and receiving online information and database access or retrieval services in
relation to any purpose other than commerce, industry or any other business or profession, located in taxable
territory.
Explanation.––For the purposes of this clause, the expression ―governmental authority‖ means an authority or
a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted *{to
a Panchayat under article 243G or} to a municipality under article 243W of the Constitution;‖
*Earlier ins. w.e.f. 01.02.2019 (vide Notification No. 1/2019-IT, dt. 29.01.2019) by IGST (Amendment) Act,
2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.
2
Omtd. w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of 2023)
(s.160) enacted on 31.03.2023. Formerly it read as: ―essentially automated and involving minimal human intervention
and‖.

(4)
S. 2 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

(vi) digital data storage; and

1
[(vii) online gaming, excluding the online money gaming as defined in clause (80B) of
section 2 of the Central Goods and Services Tax Act, 2017;]
(18) ―output tax‖, in relation to a taxable person, means the integrated tax chargeable under
this Act on taxable supply of goods or services or both made by him or by his agent but
excludes tax payable by him on reverse charge basis;
(19) ―Special Economic Zone‖ shall have the same meaning as assigned to it in clause (za) of
section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(20) ―Special Economic Zone developer‖ shall have the same meaning as assigned to it in
clause (g) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) and
includes an Authority as defined in clause (d) and a Co-Developer as defined in
clause (f) of section 2 of the said Act;
(21) ―supply‖ shall have the same meaning as assigned to it in section 7 of the Central Goods
and Services Tax Act;
(22) ―taxable territory‖ means the territory to which the provisions of this Act apply;
(23) ―zero-rated supply‖ shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the Central Goods
and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods
and Services Tax (Compensation to States) Act shall have the same meaning as assigned
to them in those Acts;
(25) any reference in this Act to a law which is not in force in the State of Jammu and
Kashmir, shall, in relation to that State be construed as a reference to the corresponding
law, if any, in force in that State.
A. Section 2 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, Brings into force sec 2 of the IGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. IGST (Amendment) Act, Amendment in sub-clause (iv) to clause (6) & Explanation to
2018 (32 of 2018), clause 16 to sec 2 w.e.f. 01.02.2019
dt. 29.08.2018 read with
N. No. 1/2019 – IT,
dt. 29.01.2019

1
Subs. w.e.f. 01.10.2023 (vide Notification No. 2/2023-IT, dt. 29.09.2023) by IGST (Amendment) Act, 2023 (31 of
2023) dt. 18.08.2023. Formerly, it read as: ―(vii) online gaming;‖.

(5)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

3. Finance Act, 2023, (8 of Amendment in sub-sections (16) and (17) to sec 2 w.e.f.
2023), dt. 31.03.2023 read 01.10.2023 [Sec 160 of the Finance Act, 2023]
with N. No.28/2023 – CT,
dt. 31.07.2023
4. IGST (Amendment) Act, Amendment in sub-section (17) to sec 2 w.e.f. 01.10.2023
2023 (31 of 2023), dt.
18.08.2023 read with N.
No. 02/2023 – IT,
dt. 29.09.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 2/1/2017 – IGST, Clarification on supply of satellite launch services by ANTRIX
dt. 27.09.2017 Corporation Ltd.
2. 78/2018 – GST, Clarification on export of services under GST
dt. 31.12.2018
3. 88/2019 – GST, Makes amendments in the earlier issued circulars in wake of
dt. 01.02.2019 amendments in the CGST Act (which shall come into force w.e.f.
01.02.2019)
4. 107/2019 – GST, Clarifies various doubts related to supply of Information
dt. 18.07.2019 Technology enabled Services (ITeS services)
5. 108/2019 – GST, Clarifies issues regarding procedure to be followed in respect of
dt. 18.07.2019 goods sent / taken out of India for exhibition or on consignment
basis for export promotion
6. 127/2019 – GST, Withdraws, ab-initio, the Circular No. 107/26/2019 dated
dt. 04.12.2019 18.07.2019
7. 159/15/2021-GST, Clarification on doubts related to scope of “Intermediary”
dt. 20.09.2021
8. 161/17/2021-GST, Clarification relating to export of services-condition (v) of section
dt. 20.09.2021 2(6) of the IGST Act 2017
9. 202/14/2023-GST, Clarification relating to export of services – sub-clause (iv) of the
dt. 27.10.2023 Section 2 (6) of the IGST Act 2017
F. Instructions
NIL

(6)
S. 3 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER II
ADMINISTRATION
3. Appointment of officers.
The Board may appoint such central tax officers as it thinks fit for exercising the powers under
this Act.
A. Section 3 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, Brings into force sec 3 of the IGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 31/2018 – GST, Proper officer under sections 73 and 74 of the CGST Act and under
dt. 09.02.2018 the IGST Act
F. Instructions
NIL

4. Authorisation of officers of State tax or Union territory tax as proper officer in

certain circumstances.
Without prejudice to the provisions of this Act, the officers appointed under the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be
the proper officers for the purposes of this Act, subject to such exceptions and conditions as the
Government shall, on the recommendations of the Council, by notification, specify.
A. Section 4 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 4 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 4

2. 11/2017 – IT, Cross-empowers State Tax officers for processing and grant of
dt. 13.10.2017 refund
3. 01/2018 – IT, Amendment of N. No. 11/2017-IT dated 13.10.2017 for cross-
dt. 23.01.2018 empowerment of State tax officers for processing and grant of
refund
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(8)
S. 5 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER III
LEVY AND COLLECTION OF TAX

5. Levy and collection.

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
integrated goods and services tax on all inter-State supplies of goods or services or both,
except on the supply of alcoholic liquor for human consumption, on the value
determined under section 15 of the Central Goods and Services Tax Act and at such
rates, not exceeding forty per cent., as may be notified by the Government on the
recommendations of the Council and collected in such manner as may be prescribed and
shall be paid by the taxable person:
Provided that the integrated tax on goods 1[other than the goods as may be notified by
the Government on the recommendations of the Council] imported into India shall be
levied and collected in accordance with the provisions of section 3 of the Customs Tariff
Act, 1975 (51 of 1975) on the value as determined under the said Act at the point when
duties of customs are levied on the said goods under section 12 of the Customs
Act, 1962 (52 of 1962).
(2) The integrated tax on the supply of petroleum crude, high speed diesel, motor spirit
(commonly known as petrol), natural gas and aviation turbine fuel shall be levied with
effect from such date as may be notified by the Government on the recommendations of
the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify
categories of supply of goods or services or both, the tax on which shall be paid on
reverse charge basis by the recipient of such goods or services or both and all the
provisions of this Act shall apply to such recipient as if he is the person liable for paying
the tax in relation to the supply of such goods or services or both.
2
[(4) The Government may, on the recommendations of the Council, by notification, specify
a class of registered persons who shall, in respect of supply of specified categories of
goods or services or both received from an unregistered supplier, pay the tax on reverse
charge basis as the recipient of such supply of goods or services or both, and all the
provisions of this Act shall apply to such recipient as if he is the person liable for paying
the tax in relation to such supply of goods or services or both.]
(5) The Government may, on the recommendations of the Council, by notification, specify
categories of services, the tax on inter-State supplies of which shall be paid by the
electronic commerce operator if such services are supplied through it, and all the
1
Ins. w.e.f. 01.10.2023 (vide Notification No. 2/2023-IT, dt. 29.09.2023) by IGST (Amendment) Act, 2023 (31 of
2023) dt. 18.08.2023.
2
Subs. w.e.f. 01.02.2019 (vide Notification No. 1/2019-IT, dt. 29.01.2019) sub-section (4) by IGST (Amendment) Act,
2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not
registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all
the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation
to the supply of such goods or services or both.‖

(9)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 5

provisions of this Act shall apply to such electronic commerce operator as if he is the
supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence
in the taxable territory, any person representing such electronic commerce operator for
any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the taxable
territory for the purpose of paying tax and such person shall be liable to pay tax.
A. Section 5 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT (R), dt. 28.06.2017 Rates of tax on supply of goods under IGST Act
and subsequent amendments
thereto
2. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 5 of the IGST Act, 2017 into force w.e.f.
01.07.2017
3. 04/2017 – IT (R), dt. 28.06.2017, Reverse charge on certain specified supplies of goods under
Corrigendum 30.06.2017 sec 5(3)
4. 08/2017 – IT (R), dt. 28.06.2017 Rates of tax on supply of services under IGST Act
and subsequent amendments
thereto
5. 10/2017 – IT (R), dt. 28.06.2017, Categories of services on which tax will be payable under
Corrigendum 25.09.2017 reverse charge mechanism under IGST Act
6. 14/2017 – IT (R), dt. 28.06.2017 Categories of services the tax on intra-State supplies of
which shall be paid by the electronic commerce operator
under sec 5(5)
7. 22/2017 – IT (R), dt. 22.08.2017 Amends N. No. 10/2017-IT (R) to amend RCM provisions for
GTA and to insert explanation for LLP
8. 23/2017 – IT (R), dt. 22.08.2017 Amends N. No. 14/2017-IT (R) to make ECO responsible
under sec 5(5) for payment of GST on services provided by
way of house-keeping such as plumbing, carpentering etc.
9. 32/2017 – IT (R), dt. 13.10.2017 Exempts payment of tax under sec 5(4) of the IGST Act on
all supplies received from unregistered suppliers till
31.03.2018
10. 34/2017 – IT (R), dt. 13.10.2017 Amends N. No. 10/2017-IT (R), RCM under sec 5(3),
regarding services provided by Overseeing Committee
members to RBI

(10)
S. 5 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 5 - Relevant Rules & Forms

11. 37/2017 – IT (R), dt. 13.10.2017 Amends N. No. 4/2017-IT (R), RCM under sec 9(3) on
supply of goods
12. 38/2017 – IT (R), dt. 13.10.2017 Prescribes IGST rate on supply or leasing of motor vehicles,
purchased or leased before 01.07.2017 – Applicable up to 1
July 2020
13. 40/2017 – IT (R), dt. 18.10.2017 Prescribes IGST rate of 2.5% on Food preparations put up
in unit containers and intended for free distribution to
economically weaker sections of the society under a
programme duly approved by the Central Government or
any State Government
14. 45/2017 – IT (R), dt. 14.11.2017 Amends N. No. 4/2017-IT (R) dated 28.06.2017 - Reverse
charge on raw cotton
15. 03/2018 – IT (R), dt. 25.01.2018 Amends N. No. 10/2017-IT (R) so as to specify services
supplied by the Central Government, State Government,
Union territory or local authority by way of renting of
immovable property to a registered person under CGST Act,
to be taxed under Reverse Charge Mechanism (RCM)
16. 09/2018 – IT (R), dt. 25.01.2018 Concessional rate of GST on old and used vehicles
17. 11/2018 – IT (R), dt. 23.03.2018 Exempts payment of tax under section 5(4) of the IGST Act
till 30.06.2018
18. 12/2018 – IT (R), dt. 28.05.2018 Amends N. No. 04/2017-IT (R) dated 28.06.2017 so as to
notify levy of Priority Sector Lending Certificate (PSLC)
under Reverse Charge Mechanism (RCM)
19. 13/2018 – IT (R), dt. 29.06.2018 Exempts payment of tax under sec 5(4) of the IGST Act, 2017
till 30.09.2018
20. 16/2018 – IT (R), dt. 26.07.2018 Amends N. No. 10/2017-IT (R) dated 28.06.2017 so as to
specify services supplied by individual Direct Selling Agents
(DSAs) to banks/ non-banking financial company (NBFCs)
to be taxed under RCM
21. 23/2018 – IT (R), dt. 06.08.2018 Exempts payment of tax under section 5(4) of the IGST Act,
2017 till 30.09.2019
22. 30/2018 – IT (R), dt. 31.12.2018 Amends N. No. 10/2017-IT (R) dated 28.06.2017 so as to
specify services to be taxed under Reverse Charge
Mechanism (RCM) as recommended by GST Council in its
31st meeting held on 22.12.2018
23. 01/2019 – IT (R), dt. 29.01.2019 Rescinding N. No. 32/2017-IT (R) dated 13.10.2017 in view
of bringing into effect the amendments (regarding RCM on
supplies by unregistered persons) in the GST Acts

(11)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 5

A. Section 5 - Relevant Rules & Forms

24. IGST (Amendment) Act, 2018 (32 Amendment in sec 5(4) w.e.f. 01.02.2019
of 2018), dt. 29.08.2018 read
with 01/2019 – IT, dt. 29.01.2019
25. 05/2019 – IT (R), dt. 29.03.2019 Amends N. No. 10/2017-IT (R) dated 28.06.2017 so as to
specify services to be taxed under Reverse Charge
Mechanism (RCM) as recommended by GST Council for
real estate sector
26. 07/2019 – IT (R), dt. 29.03.2019 Notifies certain services to be taxed under RCM under sec
5(4) of IGST Act as recommended by GST Council for real
estate sector
27. 21/2019 – IT (R), dt. 30.09.2019 Amends N. No. 10/2017-IT (R) dated 28.06.2017 so as notify
certain services under reverse charge mechanism (RCM) as
recommended by GST Council in its 37th meeting held on
20.09.2019
28. 22/2019 – IT (R), dt. 30.09.2019 Amends N. No. 04/2018-IT (R), dated 25.01.2018, by adding
an explanation on the applicability of provisions related to
supply of development rights
29. 23/2019 – IT (R), dt. 30.09.2019 Amends N. No. 07/2019-IT (R) dated 29.03.2019, by
amending the entry related to cement
30. 28/2019 – IT (R), dt. 31.12.2019 Amends N. No. 10/2017-IT (R) so as to notify certain
services under RCM as recommended by GST Council in its
38th meeting held on 18.12.2019
31. 02/2020 – IT (R), dt. 26.03.2020 Amends N. No. 8/2017-IT (R) dt. 28.06.2017 reducing IGST
rate on Maintenance, Repair and Overhaul (MRO) services
in respect of aircraft from 18% to 5% with full ITC
32. Finance Act, 2020 (Act No. 12 of Specifying GST Rates from 01.04.2017 to the specified
2020) (s.135), dt. 27.03.2020 periods in respect of Fishmeal (HSN 2301), pulley, wheels &
other parts (HSN 8483) and used as parts of agricultural
machinery (HSN 8432, 8433 and 8436) by amending N. No.
1/2017-IT (R) dated 28.06.2017; and refund in respect of
these goods for such period
33. 01/2021 – IT (R), dt. 02.06.2021 Amends N. No. 1/2017-IT (R) to prescribe change in CGST
rate of goods
34. 02/2021 – IT (R), dt. 02.06.2021 Amends N. No. 08/2017-IT (R) so as to notify CGST rates of
various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
35. 04/2021 – IT (R), dt. 14.06.2021 Amends N. No. 08/2017-IT (R) so as to notify GST rates of
various services as recommended by GST Council in its 44th
meeting held on 12.06.2021

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S. 5 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 5 - Relevant Rules & Forms

36. 06/2021 – IT (R), dt. 30.09.2021 Amends N. No. 08/2017-IT (R) so as to notify CGST rates of
various services as recommended by GST Council in its 45th
meeting held on 17.09.2021
37. 08/2021 – IT (R), dt. 30.09.2021 Amends N. No. 1/2017-IT(R)
38. 10/2021 – IT (R), dt. 30.09.2021 Amends N. No. 4/2017-IT(R)
39. 13/2021 – IT (R), dt. 27.10.2021 Amends N. No 1/2017-IT(R) dt. 28.06.2017
40. 14/2021 – IT (R), dt. 18.11.2021 Amends N. No. 01/2021-IT(R) dt. 28.06.2017
41. 15/2021 – IT (R), dt. 18.11.2021 Amends N. No 8/2017-IT(R) dt. 28.06.2017
42. 17/2021 – IT (R), dt. 18.11.2021 Amends N. No 14/2017-IT(R) dt. 28.06.2017
43. 18/2021 – IT (R), dt. 28.12.2021 Amends N. No 1/2017-IT(R) DT. 28.06.2017
44. 21/2021 – IT (R), dt. 31.12.2021 Supersedes notification 15/2021-IT(R), dt. 18.11.2021 and
amend N. No. 8/2017-IT (R) dated 28.06.2017
45. 22/2021 – IT (R), dt. 31.12.2021 Supersedes notification 14/2021-IT(R), dt. 18.11.2021 and
amend N. No. 1/2017-IT(R), dt. 28.06.2017
46. 01/2022 – IT (R), dt. 31.03.2022 Amends N. No 1/2017-IT(R), dt. 28.06.2017
47. 02/2022 – IT (R), dt. 31.03.2022 Provides for a concessional rate on inter state supply of
bricks conditional to not availing the ITC , as recommended
by 45 GSTC
48. 03/2022-IT(R), dt. 13.07.2022 Amends N. No. 8/2017-IT(R), dt. 28.06.2017
49. 05/2022-IT(R), dt. 13.07.2022 Amends N. No. 10/2017-IT(R), dt. 28.06.2017
50. 06/2022-IT(R), dt. 13.07.2022 Amends N. No. 1/2017-IT(R), dt. 28.06.2017
51. 12/2022-IT(R), dt. 30.12.2022 Amends N. No. 1/2017-IT(R), dt. 28.06.2017
52. 14/2022-IT(R), dt. 30.12.2022 Amends N. No. 4/2017-IT(R), dt. 28.06.2017
53. 02/2023-IT(R), dt. 28.02.2023 Amends N. No. 10/2017-IT(R) so as to notify change in GST
with regards to services as recommended by GST Council in
its 49th meeting held on 18.02.2023
54. 03/2023-IT(R), dt. 28.02.2023 Amends N. No. 1/2017-IT(R), dt. 28.06.2017
55. 05/2023-IT(R), dt. 09.05.2023 Amends N. No. 08/2017-IT(R), dt. 28.06.2017 so as to extend
last date for exercise of option by GTA to pay GST under
forward charge
56. 06/2023-IT(R), dt. 26.07.2023 Amends N. No. 08/2017-IT(R) so as to notify change in GST
with regards to services as recommended by GST Council in
its 50th meeting held on 11.07.2023

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 5

A. Section 5 - Relevant Rules & Forms

57. 08/2023-IT(R), dt. 26.07.2023 Amends N. No. 10/2017-IT(R) so as to notify change in GST
with regards to services as recommended by GST Council in
its 50th meeting held on 11.07.2023
58. 09/2023-IT(R), dt. 26.07.2023 Amends N. No. 01/2017-IT(R) to implement the decisions of
50th GST Council
59. IGST (Amendment) Act, 2023 (31 Amendment in sub-section (1) to sec 5 w.e.f. 01.10.2023
of 2023), dt. 18.08.2023 read
with N. No. 02/2023 – IT,
dt. 29.09.2023
60. 03/2023 – IT, dt. 29.09.2023 Notifies the supply of online money gaming as the supply of
goods on import of which, integrated tax shall be levied and
collected under sub-section (1) of section 5 of the IGST Act,
2017
61. 11/2023-IT(R), dt. 26.09.2023 Amends N. No. 8/2017-IT(R), dt. 28.06.2017 to implement
decisions of the 50th GST Council
62. 13/2023-IT(R), dt. 26.09.2023 Amends N. No. 10/2017-IT(R), dt. 28.06.2017 to implement
decisions of the 50th GST Council
63. 14/2023-IT(R), dt. 29.09.2023 Amends N. No. 01/2017-IT(R), dt. 28.06.2017
64. 15/2023-IT(R), dt. 19.10.2023 Amends N. No. 8/2017-IT(R), dt. 28.06.2017
65. 17/2023-IT(R), dt. 19.10.2023 Amends N. No. 10/2017-IT(R), dt. 28.06.2017
66. 19/2023-IT(R), dt. 19.10.2023 Amends N. No. 14/2017-IT(R), dt. 28.06.2017
67. 20/2023-IT(R), dt. 19.10.2023 Amends N. No. 01/2017-IT(R), dt. 28.06.2017
68. 22/2023-IT(R), dt. 19.10.2023 Amends N. No. 04/2017-IT(R), dt. 28.06.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – IGST, Clarification on inter-state movement of various modes of
dt. 07.07.2017 conveyance, carrying goods or passengers or for repairs and
maintenance
2. 21/21/2017 – GST, Inter-state movement of rigs, tools and spares, and all goods on
dt. 22.11.2017 wheels [like cranes]
3. 32/06/2018 – GST, Clarifications regarding GST in respect of certain services as
dt. 12.02.2018 decided in 25th GST Council meeting

(14)
S. 6 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 5 - Relevant Rules & Forms

4. 3/1/2018 – IGST, Applicability of integrated tax on goods supplied while being
dt. 25.05.2018 deposited in a customs bonded warehouse
5. 4/1/2019 – IGST, Rescinding of Circular No. 3/1/2018-IGST dt. 25.05.2018
dt. 01.02.2019
6. 140/2020 – GST, Clarification in respect of levy of GST on Director’s Remuneration
dt. 10.06.2020
F. Instructions
NIL

6. Power to grant exemption from tax.

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it
may, on the recommendations of the Council, by notification, exempt generally, either
absolutely or subject to such conditions as may be specified therein, goods or services or
both of any specified description from the whole or any part of the tax leviable thereon
with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it
may, on the recommendations of the Council, by special order in each case, under
circumstances of an exceptional nature to be stated in such order, exempt from payment
of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of
clarifying the scope or applicability of any notification issued under sub-section (1) or
order issued under sub-section (2), insert an Explanation in such notification or order, as
the case may be, by notification at any time within one year of issue of the notification
under sub-section (1) or order under sub-section (2), and every such Explanation shall
have effect as if it had always been the part of the first such notification or order, as the
case may be.
Explanation.––For the purposes of this section, where an exemption in respect of any goods or
services or both from the whole or part of the tax leviable thereon has been granted absolutely,
the registered person supplying such goods or services or both shall not collect the tax, in
excess of the effective rate, on such supply of goods or services or both.
A. Section 6 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 02/2017 – IT (R), dt. 28.06.2017 Exemptions on supply of goods under IGST Act, absolutely
and subsequent amendments
thereto

(15)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 6

A. Section 6 - Relevant Rules & Forms

2. 03/2017 – IT (R), dt. 28.06.2017 5% concessional CGST rate for supplies to Exploration and
Production
3. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 6 of the IGST Act, 2017 into force
w.e.f. 01.07.2017
4. 07/2017 – IT (R), dt. 28.06.2017 Exemption from IGST supplies by CSD to Unit Run
Canteens and supplies by CSD / Unit Run Canteens to
authorised customers under sec 6(1)
5. 09/2017 – IT (R), dt. 28.06.2017 Exemptions on supply of services under IGST Act
and subsequent amendments
thereto
6. 15/2017 – IT (R), dt. 30.06.2017 Exemption from IGST on all goods or services imported by
SEZ unit/developer for authorised operations under sec 6(1)
7. 17/2017 – IT (R), dt. 05.07.2017 Rescinding N. No. 15/2017-IT (R) dated 30.06.2017 – SEZ
Unit/Developer
8. 18/2017 – IT (R), dt. 05.07.2017 Exemption from IGST on all services imported by SEZ
unit/developer for authorised operations under sec 5
9. 26/2017 – IT (R), dt. 21.09.2017 Exempts inter-state supply of heavy water and nuclear fuels
from Department of Atomic Energy to NPCIL under the
IGST Act
10. 30/2017 – IT (R), dt. 22.09.2017 Exempts Skimmed milk powder, or concentrated milk, when
supplied to distinct persons
11. 41/2017 – IT (R), dt. 23.10.2017 Prescribes IGST rate of 0.05% on inter-State supply of
taxable goods by a registered supplier to a registered
recipient for export, subject to conditions
12. 47/2017 – IT (R), dt. 14.11.2017 Provides concessional GST rate of 5% on scientific and
technical equipments supplied to public funded research
institutions
13. 50/2017 – IT (R), dt. 14.11.2017 Amends N. No. 30/2017-IT(R), dt. 22.09.2017, so as to
extend the benefit of IGST exemption, applicable in relation
to supply of Skimmed milk powder, or concentrated milk for
use in the production of milk distributed through dairy co-
operatives to the companies that are registered under the
Companies Act, 2013
14. 05/2018 – IT (R), dt. 25.01.2018 Exempts Central Government’s share of Profit Petroleum
from IGST
15. 06/2018 – IT (R), dt. 25.01.2018 Exempts royalty and license fee from Integrated tax to the
extent it is paid on the consideration attributable to royalty
and license fee included in transaction value under
Rule 10(1)(c) of Customs Valuation (Determination of value
of imported Goods) Rules, 2007

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S. 6 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 6 - Relevant Rules & Forms

16. 10/2018 – IT (R), dt. 25.01.2018 Amends N. No.47/2017-IT(R), dt. 14.11.2017
17. 22/2018 – IT (R), dt. 26.07.2018 Prescribe concessional IGST rate on specified handicraft
items, to give effect to the recommendations of the GST
Council in 28th meeting held on 21.07.2018
18. 27/2018 – IT (R), dt. 31.12.2018 Exempts integrated tax on supply of gold by nominated
agencies to registered persons
19. F. No. 354/432/2018-TRU (pt.) - Corrigendum – N. No. 27/2018-IT(R), dt. 31.12.2018
G.S.R. 82(E) – dt. 31.01.2019 -
IT (R)
20. 11/2019 – IT (R), dt. 29.06.2019 Exempts any supply of goods by a retail outlet established in
the departure area of an international airport, beyond the
immigration counters, to an outgoing international tourist
21. Finance (No. 2) Act, 2019 Exemption to “Uranium Ore Concentrate” (HSN Chapter
(23 of 2019) (s.115) 26) by inserting entry no. 103 in N. No. 2/2017-IT(R), dt.
dt. 01.08.2019 28.06.2017 w.e.f. 01.07.2017, retrospectively
22. 16/2019 – IT (R), dt. 30.09.2019 Amends N. No. 3/2017-IT(R), dt. 28.06.2017 so as to extend
concessional CGST rates to petroleum operations or coal
bed methane operations undertaken under specified projects
under HELP/OALP, and other changes
23. 17/2019 – IT (R), dt. 30.09.2019 Amends N. No. 27/2018-IT(R), dt. 31.12.2018 so as to
exempt IGST on supplies of silver and platinum by
nominated agencies to registered persons
24. 18/2019 – IT (R), dt. 30.09.2019 Exempts supply of goods for specified projects under FAO
25. 04/2020 – IT(R), Extension of IGST exemption on services by way of
dt. 30.09.2020 transportation of goods by air or by sea from customs
station of clearance in India to a place outside India, by one
year i.e. upto 30.09.2021
26. 05/2020 – IT(R), Amends N. No. 9/2017-IT(R) so as to exempt satellite launch
dt. 16.10.2020 services provided by ISRO, Antrix Co. Ltd and NSIL as
recommended by GST Council in its 42nd meeting held on
05.10.2020
27. 02/2021 – IT (R), dt. 02.06.2021 Amends N. No. 08/2017-IT(R) so as to notify CGST rates of
various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
28. 04/2021 – IT (R), dt. 14.06.2021 Amends N. No. 08/2017-IT(R) so as to notify GST rates of
various services as recommended by GST Council in its 44th
meeting held on 12.06.2021
29. 05/2021 – IT (R), dt. 14.06.2021 Provides the concessional rate of IGST on Covid-19 relief
supplies, up to and inclusive of 30th September 2021

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 6

A. Section 6 - Relevant Rules & Forms

30. Corrigendum, dt. 15.06.2021 Corrigendum – N. No. 05/2021-IT(R), dt. 14.06.2021
31. 07/2021 – IT (R), dt. 30.09.2021 Amends N. No. 09/2017-IT(R) so as to implement
recommendations made by GST Council in its 45th meeting
held on 17.09.2021
32. 09/2021 – IT (R), dt. 30.09.2021 Amends N. No. 2/2017-IT(R)
33. 11/2021 – IT (R), dt. 30.09.2021 Amends N. No. 40/2017-IT(R)
34. 12/2021 – IT (R), dt. 30.09.2021 Exempts CGST on specified medicines used in COVID-19,
up to 31st December, 2021
35. 16/2021 – IT (R), dt. 18.11.2021 Amends N. No. 09/2017-IT(R), dt. 28.06.2017
36. 19/2021 – IT (R), dt. 28.12.2021 Amends N. No. 2/2017-IT(R), dt. 28.06.2017
37. 20/2021 – IT (R), dt. 28.12.2021 Amends N. No. 22/2018-IT(R), dt. 26.07.2018
38. 04/2022-IT(R), dt. 13.07.2022 Amends N. No. 9/2017-IT(R), dt. 28.06.2017
39. 07/2022-IT(R), dt. 13.07.2022 Amends N. No. 2/2017-IT(R)
40. 08/2022-IT(R), dt. 13.07.2022 Amends N. No. 3/2017-IT(R)
41. 10/2022-IT(R), dt. 13.07.2022 Amends N. No. 2/2017-IT(R)
42. 11/2022-IT(R), dt. 13.07.2022 Rescinds N. No. 47/2017-IT(R)
43. 13/2022-IT(R), dt. 30.12.2022 Amends N. No. 2/2017-IT(R)
44. 15/2022-IT(R), dt. 30.12.2022 Amends N. No. 9/2017-IT(R)
45. 01/2023-IT(R), dt. 28.02.2023 Amends N. No. 9/2017-IT(R) so as to notify change in GST
with regards to services as recommended by GST Council in
its 49th meeting held on 18.02.2023
46. 04/2023-IT(R), dt. 28.02.2023 Amends N. No. 2/2017-IT(R), dt. 28.06.2017
47. 07/2023-IT(R), dt. 26.07.2023 Amends N. No. 09/2017-IT(R) so as to notify change in GST
with regards to services as recommended by GST Council in
its 50th meeting held on 11.07.2023
48. 10/2023-IT(R), dt. 26.07.2023 Amends N. No. 27/2018-IT(R) to implement the decisions of
50th GST Council
49. 11/2023-IT(R), dt. 26.09.2023 Amends N. No. 8/2017-IT(R), dt. 28.06.2017 to implement
decisions of the 50th GST Council
50. 12/2023-IT(R), dt. 26.09.2023 Amends N. No. 09/2017-IT(R), dt. 28.06.2017 to implement
decisions of the 50th GST Council
51. 15/2023-IT(R), dt. 19.10.2023 Amends N. No. 8/2017-IT(R), dt. 28.06.2017
52. 16/2023-IT(R), dt. 19.10.2023 Amends N. No. 9/2017-IT(R), dt. 28.06.2017
53. 21/2023-IT(R), dt. 19.10.2023 Amends N. No. 02/2017-IT(R), dt. 28.06.2017

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S. 6 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 6 - Relevant Rules & Forms

C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – IGST, dt. 07.07.2017 Clarification on inter-state movement of various modes of
conveyance, carrying goods or passengers or for repairs
and maintenance
2. 32/06/2018 – GST, dt. 12.02.2018 Clarifications regarding GST in respect of certain services
as decided in 25th GST Council meeting
F. Instructions
NIL

(19)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 7

CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY

7. Inter-State supply.
(1) Subject to the provisions of section 10, supply of goods, where the location of the
supplier and the place of supply are in––
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce.
(2) Supply of goods imported into the territory of India, till they cross the customs frontiers
of India, shall be treated to be a supply of goods in the course of inter-State trade or
commerce.
(3) Subject to the provisions of section 12, supply of services, where the location of the
supplier and the place of supply are in––
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of services in the course of inter-State trade or commerce.
(4) Supply of services imported into the territory of India shall be treated to be a supply of
services in the course of inter-State trade or commerce.
(5) Supply of goods or services or both,––
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere
in this section,
shall be treated to be a supply of goods or services or both in the course of inter-
State trade or commerce.
A. Section 7 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 7 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
C. Rule related Notifications
NIL

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S. 8 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 3/1/2018 – IGST, Applicability of integrated tax on goods supplied while being
dt. 25.05.2018 deposited in a customs bonded warehouse
2. 48/2018 – GST, Clarifying miscellaneous issues related to SEZ and refund of
dt. 14.06.2018 unutilized ITC for job workers
3. 4/1/2019 – IGST, Makes amendments in the earlier issued circulars in wake of
dt. 01.02.2019 amendments in the CGST Act (which shall come into force w.e.f.
01.02.2019)
4. 93/2019 – GST, Clarification regarding nature of supply of Priority Sector Lending
dt. 08.03.2019 Certificates (PSLC)
5. 119/2019 – GST, Clarification regarding taxability of lending of securities under
dt. 11.10.2019 Securities Lending Scheme, 1997
F. Instructions
NIL

8. Intra-State supply.
(1) Subject to the provisions of section 10, supply of goods where the location of the
supplier and the place of supply of goods are in the same State or same Union territory
shall be treated as intra-State supply:
Provided that the following supply of goods shall not be treated as intra-State supply,
namely:––
(i) supply of goods to or by a Special Economic Zone developer or a Special
Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of
India; or
(iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provisions of section 12, supply of services where the location of the
supplier and the place of supply of services are in the same State or same Union territory
shall be treated as intra-State supply:
Provided that the intra-State supply of services shall not include supply of services to or
by a Special Economic Zone developer or a Special Economic Zone unit.
Explanation 1.––For the purposes of this Act, where a person has,––
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Union territory and any other establishment outside
that State or Union territory; or

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

(iii) an establishment in a State or Union territory and any other establishment

1
[omitted] registered within that State or Union territory,
then such establishments shall be treated as establishments of distinct persons.
Explanation 2.––A person carrying on a business through a branch or an agency or a
representational office in any territory shall be treated as having an establishment in that
territory.
A. Section 8 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 8 of the IGST Act, 2017 into force w.e.f.
01.07.2017
2. IGST (Amendment) Act, 2018 Amendment in clause (iii) to Explanation 1 to sec 8(2) w.e.f.
(32 of 2018), dt. 29.08.2018 01.02.2019
read with 01/2019 – IT,
dt. 29.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – IGST, dt. 07.07.2017 Clarification on inter-state movement of various modes of
conveyance, carrying goods or passengers or for repairs and
maintenance
2. 161/17/2021-GST, Clarification relating to export of services-condition (v) of
dt. 20.09.2021 section 2(6) of the IGST Act 2017
F. Instructions
NIL

9. Supplies in territorial waters.

Notwithstanding anything contained in this Act,––
(a) where the location of the supplier is in the territorial waters, the location of such
supplier; or

1
Omtd. w.e.f. 01.02.2019 (vide N. No. 1/2019-IT, dt. 29.01.2019) the words ―being a business vertical‖ by IGST
(Amendment) Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 9 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

(b) where the place of supply is in the territorial waters, the place of supply,
shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where
the nearest point of the appropriate baseline is located.
A. Section 9 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 9 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 10

CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

10. Place of supply of goods other than supply of goods imported into, or exported
from India.
(1) The place of supply of goods, other than supply of goods imported into, or exported
from India, shall be as under,––
(a) where the supply involves movement of goods, whether by the supplier or the
recipient or by any other person, the place of supply of such goods shall be the
location of the goods at the time at which the movement of goods terminates for
delivery to the recipient;
(b) where the goods are delivered by the supplier to a recipient or any other person
on the direction of a third person, whether acting as an agent or otherwise, before
or during movement of goods, either by way of transfer of documents of title to
the goods or otherwise, it shall be deemed that the said third person has received
the goods and the place of supply of such goods shall be the principal place of
business of such person;
(c) where the supply does not involve movement of goods, whether by the supplier
or the recipient, the place of supply shall be the location of such goods at the time
of the delivery to the recipient;
1
[(ca) where the supply of goods is made to a person other than a registered person, the
place of supply shall, notwithstanding anything contrary contained in clause (a)
or clause (c), be the location as per the address of the said person recorded in the
invoice issued in respect of the said supply and the location of the supplier where
the address of the said person is not recorded in the invoice.
Explanation.—For the purposes of this clause, recording of the name of the State
of the said person in the invoice shall be deemed to be the recording of the
address of the said person;]
(d) where the goods are assembled or installed at site, the place of supply shall be the
place of such installation or assembly;
(e) where the goods are supplied on board a conveyance, including a vessel, an
aircraft, a train or a motor vehicle, the place of supply shall be the location at
which such goods are taken on board.
(2) Where the place of supply of goods cannot be determined, the place of supply shall be
determined in such manner as may be prescribed.
A. Section 10 - Relevant Rules & Forms
NIL

1
Ins. w.e.f. 01.10.2023 (vide Notification No. 2/2023-IT, dt. 29.09.2023) by IGST (Amendment) Act, 2023 (31 of
2023) dt. 18.08.2023.

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S. 11 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 10 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
2. IGST (Amendment) Act, Amendment in sec 10(1)(c) w.e.f. 01.10.2023
2023 (31 of 2023), dt.
18.08.2023 read with N.
No. 02/2023 – IT,
dt. 29.09.2023
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 10/2017 – GST, Clarification on movement of goods on approval basis
dt. 18.10.2017
2. 22/2017 – GST, Clarification on issues regarding treatment of supply by an artist in
dt. 21.12.2017 various States and supply of goods by artists from galleries
3. 90/2019 – GST, Clarification regarding situations of compliance of rule 46(n) of the
dt. 18.02.2019 CGST Rules while issuing invoices in case of inter-State supply
F. Instructions
NIL

11. Place of supply of goods imported into, or exported from India.

The place of supply of goods,––
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
A. Section 11 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 11 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 12

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

12. Place of supply of services where location of supplier and recipient is in India.
(1) The provisions of this section shall apply to determine the place of supply of services
where the location of supplier of services and the location of the recipient of services is
in India.
(2) The place of supply of services, except the services specified in sub-sections (3) to
(14),––
(a) made to a registered person shall be the location of such person;
(b) made to any person other than a registered person shall be,––
(i) the location of the recipient where the address on record exists; and
(ii) the location of the supplier of services in other cases.
(3) The place of supply of services,––
(a) directly in relation to an immovable property, including services provided by
architects, interior decorators, surveyors, engineers and other related experts or
estate agents, any service provided by way of grant of rights to use immovable
property or for carrying out or co-ordination of construction work; or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club
or campsite, by whatever name called, and including a house boat or any other
vessel; or
(c) by way of accommodation in any immovable property for organising any
marriage or reception or matters related thereto, official, social, cultural, religious
or business function including services provided in relation to such function at
such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall
be the location at which the immovable property or boat or vessel, as the case
may be, is located or intended to be located:
Provided that if the location of the immovable property or boat or vessel is located or
intended to be located outside India, the place of supply shall be the location of the
recipient.

(26)
S. 12 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

Explanation.––Where the immovable property or boat or vessel is located in more than

one State or Union territory, the supply of services shall be treated as made in each of
the respective States or Union territories, in proportion to the value for services
separately collected or determined in terms of the contract or agreement entered into in
this regard or, in the absence of such contract or agreement, on such other basis as may
be prescribed.
(4) The place of supply of restaurant and catering services, personal grooming, fitness,
beauty treatment, health service including cosmetic and plastic surgery shall be the
location where the services are actually performed.
(5) The place of supply of services in relation to training and performance appraisal to,–
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location where the services
are actually performed.
(6) The place of supply of services provided by way of admission to a cultural, artistic,
sporting, scientific, educational, entertainment event or amusement park or any other
place and services ancillary thereto, shall be the place where the event is actually held or
where the park or such other place is located.
(7) The place of supply of services provided by way of,—
(a) organisation of a cultural, artistic, sporting, scientific, educational or
entertainment event including supply of services in relation to a conference, fair,
exhibition, celebration or similar events; or
(b) services ancillary to organisation of any of the events or services referred to in
clause (a), or assigning of sponsorship to such events,––
(i) to a registered person, shall be the location of such person;
(ii) to a person other than a registered person, shall be the place where the
event is actually held and if the event is held outside India, the place of
supply shall be the location of the recipient.
Explanation.––Where the event is held in more than one State or Union territory and a
consolidated amount is charged for supply of services relating to such event, the place
of supply of such services shall be taken as being in each of the respective States or
Union territories in proportion to the value for services separately collected or
determined in terms of the contract or agreement entered into in this regard or, in the
absence of such contract or agreement, on such other basis as may be prescribed.
(8) The place of supply of services by way of transportation of goods, including by mail or
courier to,––
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location at which such goods
are handed over for their transportation.

(27)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 12

1
[***]
(9) The place of supply of passenger transportation service to,—
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the place where the passenger
embarks on the conveyance for a continuous journey:
Provided that where the right to passage is given for future use and the point of
embarkation is not known at the time of issue of right to passage, the place of supply of
such service shall be determined in accordance with the provisions of sub-section (2).
Explanation.––For the purposes of this sub-section, the return journey shall be treated as
a separate journey, even if the right to passage for onward and return journey is issued at
the same time.
(10) The place of supply of services on board a conveyance, including a vessel, an aircraft, a
train or a motor vehicle, shall be the location of the first scheduled point of departure of
that conveyance for the journey.
(11) The place of supply of telecommunication services including data transfer, broadcasting,
cable and direct to home television services to any person shall,—
(a) in case of services by way of fixed telecommunication line, leased circuits,
internet leased circuit, cable or dish antenna, be the location where the
telecommunication line, leased circuit or cable connection or dish antenna is
installed for receipt of services;
(b) in case of mobile connection for telecommunication and internet services
provided on post-paid basis, be the location of billing address of the recipient of
services on the record of the supplier of services;
(c) in cases where mobile connection for telecommunication, internet service and
direct to home television services are provided on pre-payment basis through a
voucher or any other means,––
(i) through a selling agent or a re-seller or a distributor of subscriber identity
module card or re-charge voucher, be the address of the selling agent or re-
seller or distributor as per the record of the supplier at the time of supply;
or
(ii) by any person to the final subscriber, be the location where such pre-
payment is received or such vouchers are sold;
(d) in other cases, be the address of the recipient as per the records of the supplier of
services and where such address is not available, the place of supply shall be
location of the supplier of services:

1
Omtd. proviso w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023 (8 of
2023) (s.161) enacted on 31.03.2023. Formerly, it read as: ―Provided that where the transportation of goods is to a
place outside India, the place of supply shall be the place of destination of such goods‖. Earlier ins. w.e.f. 01.02.2019
(vide Notification No. 1/2019-IT, dt. 29.01.2019) by IGST (Amendment) Act, 2018, vide Ministry of Law and Justice
Notification dt. 29.08.2018.

(28)
S. 12 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

Provided that where the address of the recipient as per the records of the supplier of
services is not available, the place of supply shall be location of the supplier of services:
Provided further that if such pre-paid service is availed or the recharge is made through
internet banking or other electronic mode of payment, the location of the recipient of
services on the record of the supplier of services shall be the place of supply of such
services.
Explanation.––Where the leased circuit is installed in more than one State or Union
territory and a consolidated amount is charged for supply of services relating to such
circuit, the place of supply of such services shall be taken as being in each of the
respective States or Union territories in proportion to the value for services separately
collected or determined in terms of the contract or agreement entered into in this regard
or, in the absence of such contract or agreement, on such other basis as may be
prescribed.
(12) The place of supply of banking and other financial services, including stock broking
services to any person shall be the location of the recipient of services on the records of
the supplier of services:
Provided that if the location of recipient of services is not on the records of the supplier,
the place of supply shall be the location of the supplier of services.
(13) The place of supply of insurance services shall,––
(a) to a registered person, be the location of such person;
(b) to a person other than a registered person, be the location of the recipient of
services on the records of the supplier of services.
(14) The place of supply of advertisement services to the Central Government, a State
Government, a statutory body or a local authority meant for the States or Union
territories identified in the contract or agreement shall be taken as being in each of such
States or Union territories and the value of such supplies specific to each State or Union
territory shall be in proportion to the amount attributable to services provided by way of
dissemination in the respective States or Union territories as may be determined in terms
of the contract or agreement entered into in this regard or, in the absence of such
contract or agreement, on such other basis as may be prescribed.
A. Section 12 - Relevant Rules & Forms
Rule 3 Proportion of value attributable to different States or Union territories, Nil
under section 12(14) of the IGST Act
Rule 4 Supply of services attributable to different States or Union territories, Nil
under section 12(3) of the IGST Act
Rule 5 Supply of services attributable to different States or Union territories, Nil
under section 12(7) of the IGST Act
Rule 6 Supply of services attributable to different States or Union territories, Nil
under section 12(11) of the IGST Act

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 12

B. Section related Notifications

S.No. Notification / Date Contents
1. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 12 of the IGST Act, 2017 into force
w.e.f. 01.07.2017
2. IGST (Amendment) Act, 2018 Amendment in sec 12(8) w.e.f. 01.02.2019
(32 of 2018), dt. 29.08.2018
read with 01/2019 – IT,
dt. 29.01.2019
3. Finance Act, 2023 (No. 8 of Amendment in in sub-section (8) to sec 12 w.e.f. 01.10.2023
2023), dt. 31.03.2023 read with [Sec 161 of the Finance Act, 2023]
N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 12/2017 – IT, dt. 15.11.2017 IGST (Amendment) Rules, 2017 – Inserting Rule 3
2. 04/2018 – IT, dt. 31.12.2018 IGST (Amendment) Rules, 2018 – Inserting Rules 4 to 6 for
determination of place of supply in case of inter-State supply
under section 12(3), 12(7), 12(11) of the IGST Act, 2017
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 2/1/2017 – IGST, dt. 27.09.2017 Clarification on supply of satellite launch services by
ANTRIX Corporation Ltd.
2. 48/2018 – GST, dt. 14.06.2018 Circulars clarifying miscellaneous issues related to SEZ and
refund of unutilized ITC for job workers
3. 90/2019 – GST, dt. 18.02.2019 Clarification regarding situations of compliance of rule
46(n) of the CGST Rules while issuing invoices in case of
inter-State supply
4. 103/2019 – GST, dt. 28.06.2019 Clarification regarding determination of place of supply in
certain cases
5. 184/16/2022-GST, Clarification on the entitlement of input tax credit where the
dt. 27.12.2022 place of supply is determined in terms of the proviso to sub-
section (8) of section 12 of the Integrated Goods and
Services Tax Act, 2017
6. 203/15/2023-GST, Clarification regarding determination of place of supply in
dt. 27.10.2023 various cases
F. Instructions
NIL

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S. 13 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

13. Place of supply of services where location of supplier or location of recipient is

outside India.
(1) The provisions of this section shall apply to determine the place of supply of services
where the location of the supplier of services or the location of the recipient of services
is outside India.
(2) The place of supply of services except the services specified in sub-sections (3) to (13)
shall be the location of the recipient of services:
Provided that where the location of the recipient of services is not available in the
ordinary course of business, the place of supply shall be the location of the supplier of
services.
(3) The place of supply of the following services shall be the location where the services are
actually performed, namely:-
(a) services supplied in respect of goods which are required to be made physically
available by the recipient of services to the supplier of services, or to a person
acting on behalf of the supplier of services in order to provide the services:
Provided that when such services are provided from a remote location by way of
electronic means, the place of supply shall be the location where goods are
situated at the time of supply of services:
1
[Provided further that nothing contained in this clause shall apply in the case of
services supplied in respect of goods which are temporarily imported into India
for repairs or for any other treatment or process and are exported after such
repairs or treatment or process without being put to any use in India, other than
that which is required for such repairs or treatment or process;]
(b) services supplied to an individual, represented either as the recipient of services
or a person acting on behalf of the recipient, which require the physical presence
of the recipient or the person acting on his behalf, with the supplier for the supply
of services.
(4) The place of supply of services supplied directly in relation to an immovable property,
including services supplied in this regard by experts and estate agents, supply of
accommodation by a hotel, inn, guest house, club or campsite, by whatever name called,
grant of rights to use immovable property, services for carrying out or co-ordination of
construction work, including that of architects or interior decorators, shall be the place
where the immovable property is located or intended to be located.

1
Subs. w.e.f. 01.02.2019 (vide Notification No. 1/2019-IT, dt. 29.01.2019) second proviso by IGST (Amendment) Act,
2018, vide Ministry of Law and Justice Notification dt. 29.08.2018. Formerly, it read as:
―Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods
which are temporarily imported into India for repairs and are exported after repairs without being put to any other use
in India, than that which is required for such repairs;‖

(31)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 13

(5) The place of supply of services supplied by way of admission to, or organisation of a
cultural, artistic, sporting, scientific, educational or entertainment event, or a
celebration, conference, fair, exhibition or similar events, and of services ancillary to
such admission or organisation, shall be the place where the event is actually held.
(6) Where any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is
supplied at more than one location, including a location in the taxable territory, its place
of supply shall be the location in the taxable territory.
(7) Where the services referred to in sub-section (3) or sub-section (4) or sub-section (5) are
supplied in more than one State or Union territory, the place of supply of such services
shall be taken as being in each of the respective States or Union territories and the value
of such supplies specific to each State or Union territory shall be in proportion to the
value for services separately collected or determined in terms of the contract or
agreement entered into in this regard or, in the absence of such contract or agreement,
on such other basis as may be prescribed.
(8) The place of supply of the following services shall be the location of the supplier of
services, namely:––
(a) services supplied by a banking company, or a financial institution, or a non-
banking financial company, to account holders;
(b) intermediary services;
(c) services consisting of hiring of means of transport, including yachts but
excluding aircrafts and vessels, up to a period of one month.
Explanation.––For the purposes of this sub-section, the expression,––
(a) ―account‖ means an account bearing interest to the depositor, and includes
a non-resident external account and a non-resident ordinary account;
(b) ―banking company‖ shall have the same meaning as assigned to it under
clause (a) of section 45A of the Reserve Bank of India Act, 1934; (2 of
1934)
(c) ‗‗financial institution‖ shall have the same meaning as assigned to it in
clause (c) of section 45-I of the Reserve Bank of India Act, 1934; (2 of
1934)
(d) ―non-banking financial company‖ means,––
(i) a financial institution which is a company;
(ii) a non-banking institution which is a company and which has as its
principal business the receiving of deposits, under any scheme or
arrangement or in any other manner, or lending in any manner; or
(iii) such other non-banking institution or class of such institutions, as
the Reserve Bank of India may, with the previous approval of the
Central Government and by notification in the Official Gazette,
specify.

(32)
S. 13 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

1
[***]
(10) The place of supply in respect of passenger transportation services shall be the place
where the passenger embarks on the conveyance for a continuous journey.
(11) The place of supply of services provided on board a conveyance during the course of a
passenger transport operation, including services intended to be wholly or substantially
consumed while on board, shall be the first scheduled point of departure of that
conveyance for the journey.
(12) The place of supply of online information and database access or retrieval services shall
be the location of the recipient of services.
Explanation.––For the purposes of this sub-section, person receiving such services shall
be deemed to be located in the taxable territory, if any two of the following non-
contradictory conditions are satisfied, namely:––
(a) the location of address presented by the recipient of services through internet is in
the taxable territory;
(b) the credit card or debit card or store value card or charge card or smart card or
any other card by which the recipient of services settles payment has been issued
in the taxable territory;
(c) the billing address of the recipient of services is in the taxable territory;
(d) the internet protocol address of the device used by the recipient of services is in
the taxable territory;
(e) the bank of the recipient of services in which the account used for payment is
maintained is in the taxable territory;
(f) the country code of the subscriber identity module card used by the recipient of
services is of taxable territory;
(g) the location of the fixed land line through which the service is received by the
recipient is in the taxable territory.
(13) In order to prevent double taxation or non-taxation of the supply of a service, or for the
uniform application of rules, the Government shall have the power to notify any
description of services or circumstances in which the place of supply shall be the place
of effective use and enjoyment of a service.
A. Section 13 - Relevant Rules & Forms
Rule 7 Supply of services attributable to different States or Union territories, Nil
under section 13(7) of the IGST Act in the case of services supplied in
respect of goods/individuals which are required to be made physically
available by the recipient of services to the supplier of services

1
Omtd. sub-section (9) w.e.f. 01.10.2023 (vide Notification No. 28/2023-CT, dt. 31.07.2023) by the Finance Act, 2023
(8 of 2023) (s.162) enacted on 31.03.2023. Formerly, it read as: ―(9) The place of supply of services of transportation
of goods, other than by way of mail or courier, shall be the place of destination of such goods.‖

(33)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 13

A. Section 13 - Relevant Rules & Forms

Rule 8 Supply of services attributable to different States or Union territories, Nil
under section 13(7) of the IGST Act in the case of supply of services
directly in relation to an immovable property
Rule 9 Supply of services attributable to different States or Union territories, Nil
under section 13(7) of the IGST Act in the case of supply of services by
way of admission to, or organisation of a cultural, artistic, sporting,
scientific, educational or entertainment event, or a celebration,
conference, fair, exhibition or similar events
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 13 of the IGST Act, 2017 into force w.e.f.
01.07.2017
2. IGST (Amendment) Act, 2018 Amendment in sec 13(3)(a) w.e.f. 01.02.2019
(32 of 2018), dt. 29.08.2018
read with 01/2019 – IT,
dt. 29.01.2019
3. 04/2019 – IT, dt. 30.09.2019 Specifies the place of supply of R&D services related to
pharmaceutical sector as per section 13(13) of IGST Act, as
recommended by GST Council in its 37th meeting held on
20.09.2019
4. 02/2020 – IT, dt. 26.03.2020 Amend N. No. 4/2019-IT dt. 30.09.2019 to change place of
supply for B2B maintenance, repair or overhaul service in
respect of aircrafts, aircraft engines and other aircraft
components or parts to the location of the recipient
5. 03/2021 – IT, Amends N. No. 4/2019 - IT dt. 30.09.2019 to change the place
dt. 02.06.2021 of supply for B2B MRO services in case of Shipping industry,
to the location of the recipient
6. Finance Act, 2023 (No. 8 of Amendment in sub-section (9) to sec 13 w.e.f. 01.10.2023 [Sec
2023), dt. 31.03.2023 read with 162 of the Finance Act, 2023]
N. No.28/2023 – CT,
dt. 31.07.2023
C. Rule related Notifications
1. 04/2018 – IT, dt. 31.12.2018 IGST (Amendment) Rules, 2018 – Inserting Rules 7 to 9 for
determination of place of supply in case of inter-State supply
under section 13(7) of the IGST Act

D. Orders
NIL

(34)
S. 14 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 13 - Relevant Rules & Forms

E. Circulars
S.No. Circular / Date Contents
1. 2/1/2017 – IGST, Clarification on supply of satellite launch services by ANTRIX
dt. 27.09.2017 Corporation Ltd.
2. 78/2018 – GST, dt. 31.12.2018 Clarification on export of services under GST
3. 103/2019 – GST, Clarification regarding determination of place of supply in
dt. 28.06.2019 certain cases
4. 118/2019 – GST, Clarification regarding determination of place of supply in
dt. 11.10.2019 case of software/design services related to Electronics Semi-
conductor and Design Manufacturing (ESDM) industry
5. 203/15/2023-GST, Clarification regarding determination of place of supply in
dt. 27.10.2023 various cases
F. Instructions
NIL

14. Special provision for payment of tax by a supplier of online information and
database access or retrieval services.
(1) On supply of online information and database access or retrieval services by any person
located in a non-taxable territory and received by a non-taxable online recipient, the
supplier of services located in a non-taxable territory shall be the person liable for
paying integrated tax on such supply of services:
Provided that in the case of supply of online information and database access or retrieval
services by any person located in a non-taxable territory and received by a non- taxable
online recipient, an intermediary located in the non-taxable territory, who arranges or
facilitates the supply of such services, shall be deemed to be the recipient of such
services from the supplier of services in non-taxable territory and supplying such
services to the non-taxable online recipient except when such intermediary satisfies the
following conditions, namely:––
(a) the invoice or customer‘s bill or receipt issued or made available by such
intermediary taking part in the supply clearly identifies the service in question
and its supplier in non-taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the
customer or take part in its charge which is that the intermediary neither collects
or processes payment in any manner nor is responsible for the payment between
the non-taxable online recipient and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery; and
(d) the general terms and conditions of the supply are not set by the intermediary
involved in the supply but by the supplier of services.

(35)
 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 14

(2) The supplier of online information and database access or retrieval services referred to
in sub-section (1) shall, for payment of integrated tax, take a single registration under
the Simplified Registration Scheme to be notified by the Government:
Provided that any person located in the taxable territory representing such supplier for
any purpose in the taxable territory shall get registered and pay integrated tax on behalf
of the supplier:
Provided further that if such supplier does not have a physical presence or does not have
a representative for any purpose in the taxable territory, he may appoint a person in the
taxable territory for the purpose of paying integrated tax and such person shall be liable
for payment of such tax.
A. Section 14 - Relevant Rules & Forms
Rule 64 Form and manner of submission of return by persons providing online Form GSTR-5A
(CGST) information and database access or retrieval services
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, Brings into force sec 14 of the IGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. 02/2017 – IT, Empowers the Principal Commissioner of Central Tax, Bengaluru West
dt. 19.06.2017 to grant registration in case of online information and database access
or retrieval services provided or agreed to be provided by a person
located in non-taxable territory and received by a non-taxable online
recipient
3. 04/2023 – IT, Provides Simplified registration Scheme for overseas supplier of online
dt. 29.09.2023 money gaming
C. Rule related Notifications
1. 10/2017 – CT, CGST (Second Amendment) Rules, 2017 – Inserting Rule 64 and Form
dt. 28.06.2017 GSTR-5A
2. 38/2023 – CT, CGST (Second Amendment) Rules, 2023 – Amending Rule 64 and Form
dt. 04.08.2023 GSTR-5A w.e.f. 04.08.2023
3. 51/2023 – CT, CGST (Third Amendment) Rules, 2023 – Amending Rules 14, 64,
dt. 29.09.2023 Forms GST REG-10 and GSTR-5A w.e.f. 01.10.2023
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(36)
S. 14 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

1
[14A. Special provision for specified actionable claims supplied by a person located
outside taxable territory.
(1) A supplier of online money gaming as defined in clause (80B) of section 2 of the
Central Goods and Services Tax Act, 2017 (12 of 2017.), not located in the taxable
territory, shall in respect of the supply of online money gaming by him to a person in
the taxable territory, be liable to pay integrated tax on such supply.
(2) For the purposes of complying with provisions of sub-section (1), the supplier of online
money gaming shall obtain a single registration under the Simplified Registration
Scheme referred to in sub-section (2) of section 14 of this Act:
Provided that any person located in the taxable territory representing such supplier for
any purpose in the taxable territory shall get registered and pay the integrated tax on
behalf of the supplier:
Provided further that if such supplier does not have a physical presence or does not have
a representative for any purpose in the taxable territory, he shall appoint a person in the
taxable territory for the purpose of paying integrated tax and such person shall be liable
for payment of such tax.
(3) In case of failure to comply with provisions of sub-section (1) or sub-section (2) by
the supplier of the online money gaming or a person appointed by such supplier or
both, notwithstanding anything contained in section 69A of the Information
Technology Act, 2000 (21 of 2000), any information generated, transmitted, received
or hosted in any computer resource used for supply of online money gaming by such
supplier shall be liable to be blocked for access by the public in such manner as
specified in the said Act.]
A. Section 14A - Relevant Rules & Forms
Rule 8 (CGST) Application for registration Forms: REG-01, REG-02
B. Section related Notifications
S.No. Notification / Date Contents
1. IGST (Amendment) Act, Amendment in sec 14A w.e.f. 01.10.2023
2023 (31 of 2023), dt.
18.08.2023 read with N.
No. 02/2023 – IT,
dt. 29.09.2023
2. 04/2023 – IT, Provides Simplified registration Scheme for overseas supplier of
dt. 29.09.2023 online money gaming
C. Rule related Notifications
NIL

1
Ins. sec 14A w.e.f. 01.10.2023 (vide Notification No. 2/2023-IT, dt. 29.09.2023) by IGST (Amendment) Act, 2023
(31 of 2023) dt. 18.08.2023.

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IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 14

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(38)
S. 15 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

15. Refund of integrated tax paid on supply of goods to tourist leaving India.
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by
him shall be refunded in such manner and subject to such conditions and safeguards as may be
prescribed.
Explanation.––For the purposes of this section, the term ―tourist‖ means a person not normally
resident in India, who enters India for a stay of not more than six months for legitimate non-
immigrant purposes.
A. Section 15 - Relevant Rules & Forms
Rule 95A Refund of taxes to the retail outlets established in departure area of an FORM GST
(CGST) international Airport beyond immigration counters making tax free RFD-10B
supply to an outgoing international tourist.
B. Section related Notifications
S.No. Notification / Date Contents
1. No such notification Brings into force sec 15 of the IGST Act, 2017 into force w.e.f.
in our knowledge
C. Rule related Notifications
1. 31/2019 – CT, CGST (Fourth Amendment) Rules, 2019 – Inserting Rule 95A and
dt. 28.06.2019 Form GST RFD-10B
2. 10/2019 – IT(R), Specifies retail outlets established in the departure area of an
dt. 29.06.2019 international airport, beyond the immigration counters, making tax free
supply of goods to an outgoing international tourist, as class of persons
who shall be entitled to claim refund
3. 11/2019 – IT(R), Exempts any supply of goods by a retail outlet established in the
dt. 29.06.2019 departure area of an international airport, beyond the immigration
counters, to an outgoing international tourist
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 16

CHAPTER VII
ZERO RATED SUPPLY

16. Zero rated supply.

(1) ―zero rated supply‖ means any of the following supplies of goods or services or both,
namely:––
(a) export of goods or services or both; or
(b) supply of goods or services or both 1[for authorised operations] to a Special
Economic Zone developer or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and
Services Tax Act, credit of input tax may be availed for making zero-rated supplies,
notwithstanding that such supply may be an exempt supply.
2
[(3) A registered person making zero rated supply shall be eligible to claim refund of
unutilised input tax credit on supply of goods or services or both, without payment of
integrated tax, under bond or Letter of Undertaking, in accordance with the provisions
of section 54 of the Central Goods and Services Tax Act or the rules made thereunder,
subject to such conditions, safeguards and procedure as may be prescribed:
Provided that the registered person making zero rated supply of goods shall, in case of
non-realisation of sale proceeds, be liable to deposit the refund so received under this
sub-section along with the applicable interest under section 50 of the Central Goods and
Services Tax Act within thirty days after the expiry of the time limit prescribed under
the Foreign Exchange Management Act, 1999 for receipt of foreign exchange
remittances, in such manner as may be prescribed.
(4) The Government may, on the recommendation of the Council, and subject to such
conditions, safeguards and procedures, by notification, specify -
(i) a class of persons who may make zero rated supply on payment of integrated tax
and claim refund of the tax so paid;
(ii) a class of goods or services which may be exported on payment of integrated tax
and the supplier of such goods or services may claim the refund of tax so paid.]

1
Ins. w.e.f. 01.10.2023 (vide Notification No. 27/2023-CT ; dt. 31.07.2023) by Finance Act, 2021 (No. 13 of 2021)
(s.123) dt. 28.03.2021.
2
Subs. w.e.f. 01.10.2023 (vide Notification No. 27/2023-CT ; dt. 31.07.2023) by the Finance Act, 2021 (No. 13 of
2021) (s.123) dt. 28.03.2021. Formerly, it read as:
―(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following
options, namely:-
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions,
safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of
unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be
prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both
supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made
thereunder.‖

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S. 16 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 16 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 16 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
2. Finance Act, 2021 Amends sub-sec (1) and (3) of sec 16 of the IGST Act - Effective
(Act No. 13 of 2021), date to be notified
dt. 28.03.2021
3. 01/2023 – IT, Notifies all goods or services which may be exported on payment of
dt. 31.07.2023 integrated tax and on which the supplier of such goods or services
may claim the refund of tax so paid
4. Finance Act, 2021 Amendment in sec 16 w.e.f. 01.10.2023 [Sec 123 of the Finance Act,
(Act No. 13 of 2021), 2021]
dt. 28.03.2021 read with
N. No. 27/2023 – CT,
dt. 31.07.2023
5. 05/2023 – IT, Notifies supplies and class of registered person eligible for refund
dt. 26.10.2023 under IGST Route
Please See Section 54 of the CGST Act
C. Rule related Notifications
Please See Section 54 of the CGST Act
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – CC, Clarification regarding applicability of sec 16 of the IGST Act,
dt. 26.07.2017 relating to zero rated supply for the purpose of Compensation Cess
on exports
2. 2/1/2017 – IGST, Clarification on supply of satellite launch services by ANTRIX
dt. 27.09.2017 Corporation Ltd.
For more Circulars: Please see Section 54 of the CGST Act
F. Instructions
NIL

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 17

CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
17. Apportionment of tax and settlement of funds.
(1) Out of the integrated tax paid to the Central Government,––
(a) in respect of inter-State supply of goods or services or both to an unregistered
person or to a registered person paying tax under section 10 of the Central Goods
and Services Tax Act;
(b) in respect of inter-State supply of goods or services or both where the registered
person is not eligible for input tax credit;
(c) in respect of inter-State supply of goods or services or both made in a financial
year to a registered person, where he does not avail of the input tax credit within
the specified period and thus remains in the integrated tax account after expiry of
the due date for furnishing of annual return for such year in which the supply was
made;
(d) in respect of import of goods or services or both by an unregistered person or by
a registered person paying tax under section 10 of the Central Goods and
Services Tax Act;
(e) in respect of import of goods or services or both where the registered person is
not eligible for input tax credit;
(f) in respect of import of goods or services or both made in a financial year by a
registered person, where he does not avail of the said credit within the specified
period and thus remains in the integrated tax account after expiry of the due date
for furnishing of annual return for such year in which the supply was received,
the amount of tax calculated at the rate equivalent to the central tax on similar intra-
State supply shall be apportioned to the Central Government.
(2) The balance amount of integrated tax remaining in the integrated tax account in respect
of the supply for which an apportionment to the Central Government has been done
under sub-section (1) shall be apportioned to the,––
(a) State where such supply takes place; and
(b) Central Government where such supply takes place in a Union territory:
Provided that where the place of such supply made by any taxable person cannot be
determined separately, the said balance amount shall be apportioned to,––
(a) each of the States; and
(b) Central Government in relation to Union territories,
in proportion to the total supplies made by such taxable person to each of such States or
Union territories, as the case may be, in a financial year:
Provided further that where the taxable person making such supplies is not identifiable,
the said balance amount shall be apportioned to all States and the Central Government
in proportion to the amount collected as State tax or, as the case may be, Union territory

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S. 17 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

tax, by the respective State or, as the case may be, by the Central Government during
the immediately preceding financial year.
1
[(2A) The amount not apportioned under sub-section (1) and sub-section (2) may, for the time
being, on the recommendations of the Council, be apportioned at the rate of fifty per
cent. to the Central Government and fifty per cent. to the State Governments or the
Union territories, as the case may be, on ad hoc basis and shall be adjusted against the
amount apportioned under the said sub-sections.]
(3) The provisions of sub-sections (1) and (2) relating to apportionment of integrated tax
shall, mutatis mutandis, apply to the apportionment of interest, penalty and
compounding amount realised in connection with the tax so apportioned.
(4) Where an amount has been apportioned to the Central Government or a State
Government under sub-section (1) or sub-section (2) or sub-section (3), the amount
collected as integrated tax shall stand reduced by an amount equal to the amount so
apportioned and the Central Government shall transfer to the central tax account or
Union territory tax account, an amount equal to the respective amounts apportioned to
the Central Government and shall transfer to the State tax account of the respective
States an amount equal to the amount apportioned to that State, in such manner and
within such time as may be prescribed.
(5) Any integrated tax apportioned to a State or, as the case may be, to the Central
Government on account of a Union territory, if subsequently found to be refundable to
any person and refunded to such person, shall be reduced from the amount to be
apportioned under this section, to such State, or Central Government on account of such
Union territory, in such manner and within such time as may be prescribed.
A. Section 17 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, dt. 28.06.2017 Brings into force sec 17 of the IGST Act, 2017 into force
w.e.f. 01.07.2017
2. IGST (Amendment) Act, 2018 Inserting sec 17(2A) w.e.f. 01.02.2019
(32 of 2018), dt. 29.08.2018
read with 01/2019 – IT,
dt. 29.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 01/2019-IT, dt. 29.01.2019) by IGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 17A

E. Circulars
NIL
F. Instructions
NIL
1
[17A. Transfer of certain amounts.
Where any amount has been transferred from the electronic cash ledger under this Act to the
electronic cash ledger under the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act, the Government shall transfer to the State tax account or the
Union territory tax account, an amount equal to the amount transferred from the electronic cash
ledger, in such manner and within such time, as may be prescribed.]
A. Section 17A - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. Finance (No. 2) Act, 2019 (23 of 2019) Inserting sec 17A w.e.f. 01.01.2020
(s.114) dt. 01.08.2019 read with
01/2020 – IT, dt. 01.01.2020
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

18. Transfer of input tax credit.

On utilisation of credit of integrated tax availed under this Act for payment of,––
(a) central tax in accordance with the provisions of sub-section (5) of section 49 of
the Central Goods and Services Tax Act, the amount collected as integrated tax
shall stand reduced by an amount equal to the credit so utilised and the Central
Government shall transfer an amount equal to the amount so reduced from the
integrated tax account to the central tax account in such manner and within such
time as may be prescribed;

1
Ins. sec. 17A w.e.f. 01.01.2020 (vide Notification No. 01/2020-IT, dt. 01.01.2020) Finance (No. 2) Act, 2019 (23 of
2019) (s.114) dt. 01.08.2019.

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S. 19 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

(b) Union territory tax in accordance with the provisions of section 9 of the Union
Territory Goods and Services Tax Act, the amount collected as integrated tax
shall stand reduced by an amount equal to the credit so utilised and the Central
Government shall transfer an amount equal to the amount so reduced from the
integrated tax account to the Union territory tax account in such manner and
within such time as may be prescribed;
(c) State tax in accordance with the provisions of the respective State Goods and
Services Tax Act, the amount collected as integrated tax shall stand reduced by
an amount equal to the credit so utilised and shall be apportioned to the
appropriate State Government and the Central Government shall transfer the
amount so apportioned to the account of the appropriate State Government in
such manner and within such time as may be prescribed.
Explanation.––For the purposes of this Chapter, ―appropriate State‖ in relation to a taxable
person, means the State or Union territory where he is registered or is liable to be registered
under the provisions of the Central Goods and Services Tax Act.
A. Section 18 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 18 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

19. Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid integrated tax on a supply considered by him to be an
inter-State supply, but which is subsequently held to be an intra-State supply, shall be
granted refund of the amount of integrated tax so paid in such manner and subject to
such conditions as may be prescribed.
(2) A registered person who has paid central tax and State tax or Union territory tax, as the
case may be, on a transaction considered by him to be an intra-State supply, but which is
subsequently held to be an inter-State supply, shall not be required to pay any interest on
the amount of integrated tax payable.

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 19

A. Section 19 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 19 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
Also See Section 77 of the CGST Act
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 162/18/2021-GST, Clarification in respect of refund of tax specified in section 77(1)
dt. 25.09.2021 of the CGST Act and section 19(1) of the IGST Act
F. Instructions
NIL

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S. 20 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

CHAPTER IX
MISCELLANEOUS

20. Application of provisions of Central Goods and Services Tax Act.

Subject to the provisions of this Act and the rules made thereunder, the provisions of Central
Goods and Services Tax Act relating to,––
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the imposition of
interest and penalty,
shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in
relation to central tax as if they are enacted under this Act:
Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of
two per cent. from the payment made or credited to the supplier:

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 20

Provided further that in the case of tax collected at source, the operator shall collect tax at such
rate not exceeding two per cent, as may be notified on the recommendations of the Council, of
the net value of taxable supplies:
Provided also that for the purposes of this Act, the value of a supply shall include any taxes,
duties, cesses, fees and charges levied under any law for the time being in force other than this
Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by
the supplier:
Provided also that in cases where the penalty is leviable under the Central Goods and Services
Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.
1
[Provided also that where the appeal is to be filed before the Appellate Authority or the
Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred
crore rupees respectively.]
A. Section 20 - Relevant Rules & Forms
Rule 2 Application of Central Goods and Services Tax Rules Nil
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, Brings into force sec 20 of the IGST Act, 2017 into force w.e.f.
dt. 19.06.2017 22.06.2017
2. 05/2017 – IT, dt. 28.06.2017 Notifies the number of HSN digits required on tax invoice
3. 05/2017 – IT (R), Supplies of goods in respect of which no refund of unutilised
dt. 28.06.2017 input tax credit shall be allowed
4. 06/2017 – IT, dt. 28.06.2017 Prescribes rate of interest under CGST Act, 2017
5. 06/2017 – IT (R), Refund of 50% of IGST on supplies to CSD under sec 20
dt. 28.06.2017
6. 11/2017 – IT (R), Supplies which shall be treated neither as a supply of goods nor
dt. 28.06.2017 a supply of service under IGST Act
7. 12/2017 – IT (R), Supplies, which are not eligible for refund of unutilized ITC
dt. 28.06.2017 under IGST Act
8. 13/2017 – IT (R), Specialised agencies (e.g., UN, embassies, etc.) entitled to claim
dt. 28.06.2017 a refund of taxes paid on the notified supplies of goods or
services or both received by them under IGST Act
9. 07/2017 – IT, dt. 14.09.2017 Grants exemption from registration to job-workers making
inter-State supply of services to a registered person from
obtaining registration under sec 23 of the CGST Act

1
Ins. w.e.f. 01.02.2019 (vide Notification No. 1/2019-IT, dt. 29.01.2019) by IGST (Amendment) Act, 2018, vide
Ministry of Law and Justice Notification dt. 29.08.2018.

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S. 20 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 20 - Relevant Rules & Forms

10. 08/2017 – IT, dt. 14.09.2017, Grants exemption to a person, making inter-State taxable
Corrigendum 16.09.2017 supplies of handicraft goods, from the requirement to obtain
registration under sec 23 of the CGST Act
11. 29/2017 – IT (R), Amends N. No. 5/2017-IT (R) dated 28.06.2017 to give effect to
dt. 22.09.2017 GST council decisions regarding restriction of refund on
corduroy fabrics
12. 09/2017 – IT, dt. 13.10.2017 Amends N. No. 8/2017-IT dated 14.09.2017 so as to add certain
items to the list of “handicrafts goods”
13. 10/2017 – IT, dt. 13.10.2017 Exempts persons making inter-State supplies of taxable services
from registration under sec 23(2), having turnover on all India
basis less than INR 20 Lakh (10 Lakh in special category states)
14. 11/2017 – IT, dt. 13.10.2017 Cross-empowers State Tax officers for processing and grant of
refund
15. 46/2017 – IT (R), Amends N. No. 5/2017-IT (R) dated 28.06.2017 – Restriction of
dt. 14.11.2017 ITC on certain fabrics
16. 01/2018 – IT, dt. 23.01.2018 Amendment of N. No. 11/2017-IT dated 13.10.2017 for cross-
empowerment of State tax officers for processing and grant of
refund
17. 04/2018 – IT (R), Provides special procedure with respect to payment of tax by
dt. 25.01.2018 registered person supplying service by way of construction
against transfer of development right and vice versa
18. 17/2018 – IT (R), Amends N. No. 11/2017-IT (R) dated 28.06.2017 to notify that
dt. 26.07.2018 services by way of any activity in relation to a function entrusted
to a municipality under Article 243W shall be treated neither as
a supply of good nor a service
19. 21/2018 – IT (R), Amends Notification 05/2017-IT (R), dt. 28.06.2017 to give
dt. 26.07.2018 effect to the recommendations of the GST Council in 28th
meeting held on 21.07.2018
20. 02/2018 – IT, dt. 20.09.2018 Notifies the rate of tax collection at source (TCS) to be collected by
every electronic commerce operator for inter-State taxable supplies
21. 03/2018 – IT, dt. 22.10.2018 Supersedes N. No.8/2017 – IT, dated 14.09.2017
22. 01/2019 – IT, dt. 29.01.2019 Brings into force the IGST (Amendment) Act, 2018 w.e.f.
01.02.2019
23. 02/2019 – IT, dt. 29.01.2019 Amends N. No. 7/2017-IT dated 14.09.2017 to align with the
amended Annexure to Rule 138(14) of the CGST Rules
24. 03/2019 – IT, dt. 29.01.2019 Amends N. No. 10/2017-IT dated 13.10.2017 in view of bringing
into effect the amendments (to align Special Category States
with the explanation in section 22 of CGST Act, 2017) in the
GST Acts

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 20

A. Section 20 - Relevant Rules & Forms

25. IGST (Amendment) Act, IGST Act, 2018 – Inserting proviso to sec 20 w.e.f. 01.02.2019
2018 (32 of 2018), dt.
29.08.2018 read with N. No.
1/2019 – IT, dt. 29.01.2019
26. 06/2019 – IT (R), Notifies certain class of persons by exercising powers conferred
dt. 29.03.2019 under sec 148 of CGST Act, 2017-Time of supply of transfer of
development rights and upfront amount
27. 10/2019 – IT (R), Specifies retail outlets established in the departure area of an
dt. 29.06.2019 international airport, beyond the immigration counters, making
tax free supply of goods to an outgoing international tourist, as
class of persons who shall be entitled to claim refund
28. 24/2019 – IT (R), Notifies the grant of alcoholic liquor licence as neither a supply
dt. 30.09.2019 of goods nor a supply of service as per sec 20(i) of IGST Act
read with sec 7(2) of CGST Act.
29. 04/2019 – IT, dt. 30.09.2019 Notifies the place of supply of R&D services related to
pharmaceutical sector as per sec 13(13) of IGST Act, as
recommended by GST Council in its 37th meeting held on
20.09.2019
30. 35/2020 – CT, Extends due date of compliance which falls during the period
dt. 03.04.2020 from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend
validity of e-way bills.
31. 03/2020 – IT, dt. 08.04.2020 Provides relief by conditional lowering of interest rate for tax
periods of February, 2020 to April, 2020
32. 05/2020 – IT, dt. 24.06.2020 Provides relief by conditional lowering of interest rate for tax
periods of February, 2020 to July, 2020
33. 06/2020 – IT, Notifies the number of HSN digits required on tax invoice
dt. 15.10.2020
34. 01/2021 – IT, Provides relief by lowering of interest rate for the month of
dt. 01.05.2021 March and April, 2021
35. 02/2021 – IT, Provides relief by lowering of interest rate for a specified time
dt. 01.06.2021 for tax periods March, 2021 to May, 2021
36. 02/2021 – IT (R), Amends N. No. 08/2017-IT (R) so as to notify CGST rates of
dt. 02.06.2021 various services as recommended by GST Council in its 43rd
meeting held on 28.05.2021
37. 03/2021 – IT, Amends N. No. 4/2019 -IT dt. 30.09.2019 to change the place of
dt. 02.06.2021 supply for B2B MRO services in case of Shipping industry, to
the location of the recipient
38. 03/2021 – IT (R), Amends N. No. 06/2019-IT (R) so as to give effect to the
dt. 02.06.2021 recommendations made by GST Council in its 43rd meeting held
on 28.05.2021

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S. 20 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

A. Section 20 - Relevant Rules & Forms

39. 04/2021 – IT (R), Amends N. No. 08/2017-IT (R) so as to notify GST rates of
dt. 14.06.2021 various services as recommended by GST Council in its 44th
meeting held on 12.06.2021
40. 09/2022-IT(R), Amends N. No. 5/2017 – IT(R)
dt. 13.07.2022
41. 18/2023 – IT(R), Amends N. No. 12/2017-IT(R), dt. 28.06.2017
dt. 19.10.2023
42. 23/2023 – IT(R), Amends N. No. 05/2017-IT(R), dt. 28.06.2017
dt. 19.10.2023
C. Rule related Notifications
1. 04/2017 – IT, dt. 28.06.2017 Notifies Rule 2 of the IGST Rules, 2017
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 01/2017 – GST, Proper officer for provisions relating to Registration and
dt. 26.06.2017 Composition levy under the Central Goods and Services Tax
Act, 2017 or the rules made thereunder
2. 03/2017 – GST, Proper officer relating to provisions other than Registration and
dt. 05.07.2017 Composition under the CGST Act, 2017
3. 07/2017 – GST, System based reconciliation of information furnished in Form
dt. 01.09.2017 GSTR-1 and Form GSTR-2 with Form GSTR-3B
4. 09/2017 – GST, Authorized officer for enrolment of GST Practitioner
dt. 18.10.2017
5. 10/2017 – GST, Clarification on movement of goods on approval basis
dt. 18.10.2017
6. 21/2017 – GST, Inter-state movement of rigs, tools and spares, and all goods on
dt. 22.11.2017 wheels [like cranes]
7. 31/2018 – GST, Proper officer under sections 73 and 74 of the CGST Act, and
dt. 09.02.2018 under the IGST Act
8. 89/2019 – GST, Clarification regarding situations of mentioning details of inter-
dt. 18.02.2019 State supplies made to unregistered persons in Table 3.2 of
Form GSTR-3B and Table 7B of Form GSTR-1
9. 108/2019 – GST, Clarifies issues regarding procedure to be followed in respect of
dt. 18.07.2019 goods sent / taken out of India for exhibition or on consignment
basis for export promotion

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 21

A. Section 20 - Relevant Rules & Forms

Also see various sections of the CGST Act

F. Instructions
NIL

21. Import of services made on or after the appointed day.

Import of services made on or after the appointed day shall be liable to tax under the provisions
of this Act regardless of whether the transactions for such import of services had been initiated
before the appointed day:
Provided that if the tax on such import of services had been paid in full under the existing law,
no tax shall be payable on such import under this Act:
Provided further that if the tax on such import of services had been paid in part under the
existing law, the balance amount of tax shall be payable on such import under this Act.
Explanation.––For the purposes of this section, a transaction shall be deemed to have been
initiated before the appointed day if either the invoice relating to such supply or payment,
either in full or in part, has been received or made before the appointed day.
A. Section 21 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 21 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

22. Power to make rules.

(1) The Government may, on the recommendations of the Council, by notification, make
rules for carrying out the provisions of this Act.

(52)
S. 23 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

(2) Without prejudice to the generality of the provisions of sub-section (1), the Government
may make rules for all or any of the matters which by this Act are required to be, or may
be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give
retrospective effect to the rules or any of them from a date not earlier than the date on
which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof shall be
liable to a penalty not exceeding ten thousand rupees.
A. Section 22 - Relevant Rules & Forms
All Rules
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – IT, dt. 19.06.2017 Brings into force sec 22 of the IGST Act, 2017 into force
w.e.f. 22.06.2017
C. Rule related Notifications
1. 04/2017 – IT, dt. 28.06.2017 Notifies Rules 1 and 2 of the IGST Rules, 2017
2. 12/2017 – IT, dt. 15.11.2017 IGST (Amendment) Rules, 2017 - Inserting Rule 3
3. 04/2018 – IT, dt. 31.12.2018 IGST (Amendment) Rules, 2018 - Amending Rule 3 and
Inserting Rules 4 to 9
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

23. Power to make regulations.

The Board may, by notification, make regulations consistent with this Act and the rules made
thereunder to carry out the provisions of this Act.
A. Section 23 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 23 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017

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 IGST Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 24

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

24. Laying of rules, regulations and notifications.

Every rule made by the Government, every regulation made by the Board and every
notification issued by the Government under this Act, shall be laid, as soon as may be, after it
is made or issued, before each House of Parliament, while it is in session, for a total period of
thirty days which may be comprised in one session or in two or more successive sessions, and
if, before the expiry of the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule or regulation or in the
notification, as the case may be, or both Houses agree that the rule or regulation or the
notification should not be made, the rule or regulation or notification, as the case may be, shall
thereafter have effect only in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to the validity of
anything previously done under that rule or regulation or notification, as the case may be.
A. Section 24 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 24 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(54)
S. 24 Integrated Goods and Services Tax Act, 2017 as on 01 January 2024

25. Removal of difficulties.

(1) If any difficulty arises in giving effect to any provision of this Act, the Government
may, on the recommendations of the Council, by a general or a special order published
in the Official Gazette, make such provisions not inconsistent with the provisions of this
Act or the rules or regulations made thereunder, as may be necessary or expedient for
the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of 1[five years]
from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made,
before each House of Parliament.
A. Section 25 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 03/2017 – IT, Brings into force sec 25 of the IGST Act, 2017 into force w.e.f.
dt. 28.06.2017 01.07.2017
2. Finance Act, 2020 (Act Amendment in sec 25(1) w.e.f. 30.06.2020
No. 12 of 2020), dt.
27.03.2020 read with
N. No. 04/2020 – IT,
dt. 24.06.2020
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – IGST, Clarification on inter-state movement of various modes of
dt. 07.07.2017 conveyance, carrying goods or passengers or for repairs and
maintenance
F. Instructions
NIL

1
Subs. w.e.f. 30.06.2020 for the words ―three years‖ by the Finance Act, 2020 (12 of 2020) (s.134) dt. 27.03.2020 read
with Notification No. 04/2020-IT dt 24.06.2020.

(55)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
 INDEX
INTEGRATED GOODS AND SERVICES TAX
RULES, 2017

1. Short title and commencement

2. Application of Central Goods and Services Tax Rules

3. Proportion of value attributable to different States or Union territories

4. The supply of services attributable to different States or Union territories,

under sub section (3) of section 12 of the Integrated Goods and
Services Tax Act, 2017 (hereinafter in these rules referred to as the
said Act), in the case of

5. The supply of services attributable to different States or Union Territories,

under sub- section (7) of section 12 of the said Act, in the case of

6. see Rule

7. see Rule

8. see Rule

9. see Rule
Integrated Goods and Services Tax
Rules, 20171 as on 01 January 2024
In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby
makes the following rules, namely:-
1. Short title and commencement
(1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.
Relevant Sec: Nil Forms: Nil
2. Application of Central Goods and Services Tax Rules
The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in
section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply
in relation to integrated tax as they apply in relation to central tax.
Relevant Sec: 20 Forms: Nil
2
[3. Proportion of value attributable to different States or Union territories
The proportion of value attributable to different States or Union territories, in the case of
supply of advertisement services to the Central Government, a State Government, a statutory
body or a local authority, under sub section (14) of section 12 of the Integrated Goods and
Services Tax Act, 2017, in the absence of any contract between the supplier of service and
recipient of services, shall be determined in the following manner namely:—
(a) In the case of newspapers and publications, the amount payable for publishing an
advertisement in all the editions of a newspaper or publication, which are
published in a State or Union territory, as the case may be, is the value of
advertisement service attributable to the dissemination in such State or Union
territory.
Illustration: ABC is a government agency which deals with the all the
advertisement and publicity of the Government. It has various wings dealing with
various types of publicity. In furtherance thereof, it issues release orders to

1
Notified w.e.f. 22.06.2017 vide Notification No. 4/2017-IT, dt. 28.06.2017.
2
Ins. w.e.f. 01.07.2017 vide Notification No. 12/2017-IT, dt. 15.11.2017.

(1)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 3

various agencies and entities. These agencies and entities thereafter provide the
service and then issue invoices to ABC indicating the amount to be paid by them.
ABC issues a release order to a newspaper for an advertisement on „Beti bachao
beti padhao‟, to be published in the newspaper DEF (whose head office is in
Delhi) for the editions of Delhi, Pune, Mumbai, Lucknow and Jaipur. The release
order will have details of the newspaper like the periodicity, language, size of the
advertisement and the amount to be paid to such a newspaper. The place of
supply of this service shall be in the Union territory of Delhi, and the States of
Maharashtra, Uttar Pradesh and Rajasthan. The amounts payable to the Pune
and Mumbai editions would constitute the proportion of value for the state of
Maharashtra which is attributable to the dissemination in Maharashtra. Likewise
the amount payable to the Delhi, Lucknow and Jaipur editions would constitute
the proportion of value attributable to the dissemination in the Union territory of
Delhi and States of Uttar Pradesh and Rajasthan respectively. DEF should issue
separate State wise and Union territory wise invoices based on the editions.
(b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts
etc., the amount payable for the distribution of a specific number of such material
in a particular State or Union territory is the value of advertisement service
attributable to the dissemination in such State or Union territory, as the case may
be.
Illustration: As a part of the campaign „Swachh Bharat‟, ABC has engaged a
company GH for printing of one lakh pamphlets (at a total cost of one lakh
rupees) to be distributed in the states of Haryana, Uttar Pradesh and Rajasthan.
In such a case, ABC should ascertain the breakup of the pamphlets to be
distributed in each of the three States i.e. Haryana, Uttar Pradesh and
Rajasthan, from the Ministry or department concerned at the time of giving the
print order. Let us assume that this breakup is twenty thousand, fifty thousand
and thirty thousand respectively. This breakup should be indicated in the print
order. The place of supply of this service is in Haryana, Uttar Pradesh and
Rajasthan. The ratio of this breakup i.e. 2:5:3 will form the basis of value
attributable to the dissemination in each of the three States. Separate invoices
will have to be issued State wise by GH to ABC indicating the value pertaining to
that State i.e. twenty thousand rupees-Haryana, fifty thousand rupees-Uttar
Pradesh and thirty thousand rupees-Rajasthan.
(c) (i) in the case of hoardings other than those on trains , the amount payable for
the hoardings located in each State or Union territory, as the case may be,
is the value of advertisement service attributable to the dissemination in
each such State or Union territory, as the case may be.
Illustration: ABC as part of the campaign „Saakshar Bharat‟ has engaged
a firm IJ for putting up hoardings near the Airports in the four metros i.e.
Delhi, Mumbai, Chennai and Kolkata. The release order issued by ABC to
IJ will have the city wise, location wise breakup of the amount payable for
such hoardings. The place of supply of this service is in the Union territory

(2)
R. 3 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal. In
such a case, the amount actually paid to IJ for the hoardings in each of the
four metros will constitute the value attributable to the dissemination in
the Union territory of Delhi and the States of Maharashtra, Tamil Nadu
and West Bengal respectively. Separate invoices will have to be issued
State wise and Union territory wise by IJ to ABC indicating the value
pertaining to that State or Union territory.
(ii) in the case of advertisements placed on trains, the breakup, calculated on
the basis of the ratio of the length of the railway track in each State for that
train, of the amount payable for such advertisements is the value of
advertisement service attributable to the dissemination in such State or
Union territory, as the case may be.
Illustration: ABC places an order on KL for advertisements to be placed
on a train with regard to the “Janani Suraksha Yojana”. The length of a
track in a state will vary from train to train. Thus for advertisements to be
placed on the Hazrat Nizamuddin Vasco Da Gama Goa Express which
runs through Delhi, Haryana, Uttar Pradesh, Madhya Pradesh,
Maharashtra, Karnataka and Goa, KL may ascertain the total length of
the track from Hazrat Nizamuddin to Vasco Da Gama as well as the length
of the track in each of these States and Union territory from the website
www.indianrail.gov.in. The place of supply of this service is in the Union
territory of Delhi and States of Haryana, Uttar Pradesh, Madhya Pradesh,
Maharashtra Karnataka and Goa. The value of the supply in each of these
States and Union territory attributable to the dissemination in these States
will be in the ratio of the length of the track in each of these States and
Union territory. If this ratio works out to say 0.5:0.5: 2:2 :3:3:1 , and the
amount to be paid to KL is one lakh twenty thousand rupees, then KL will
have to calculate the State wise and Union territory wise breakup of the
value of the service, which will be in the ratio of the length of the track in
each State and Union territory. In the given example the State wise and
Union territory wise breakup works out to Delhi (five thousand rupees),
Haryana (five thousand rupees), Uttar Pradesh (twenty thousand rupees),
Madhya Pradesh (twenty thousand rupees), Maharashtra (thirty thousand
rupees), Karnataka (thirty thousand rupees) and Goa (ten thousand
rupees). Separate invoices will have to be issued State wise and Union
territory wise by KL to ABC indicating the value pertaining to that State or
Union territory.
(d) (i) in the case of advertisements on the back of utility bills of oil and gas
companies etc., the amount payable for the advertisements on bills
pertaining to consumers having billing addresses in such States or Union
territory as the case may be, is the value of advertisement service
attributable to dissemination in such State or Union territory.

(3)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 3

(ii) in the case of advertisements on railway tickets, the breakup, calculated on

the basis of the ratio of the number of Railway Stations in each State or
Union territory, when applied to the amount payable for such
advertisements, shall constitute the value of advertisement service
attributable to the dissemination in such State or Union territory, as the
case may be.
Illustration: ABC has issued a release order to MN for display of
advertisements relating to the “Ujjwala” scheme on the railway tickets
that are sold from all the Stations in the States of Madhya Pradesh and
Chattisgarh. The place of supply of this service is in Madhya Pradesh and
Chattisgarh. The value of advertisement service attributable to these two
States will be in the ratio of the number of railway stations in each State as
ascertained from the Railways or from the website www.indianrail.gov.in.
Let us assume that this ratio is 713 : 251 and the total bill is rupees nine
thousand six hundred and forty. The breakup of the amount between
Madhya Pradesh and Chattisgarh in this ratio of 713:251 works out to
seven thousand one hundred and thirty rupees and two thousand five
hundred and ten rupees respectively. Separate invoices will have to be
issued State wise by MN to ABC indicating the value pertaining to that
State.
(e) in the case of advertisements over radio stations the amount payable to such radio
station, which by virtue of its name is part of a State or Union territory, as the
case may be, is the value of advertisement service attributable to dissemination in
such State or Union terrritory, as the case may be.
Illustration: For an advertisement on „Pradhan Mantri Ujjwala Yojana‟, to be
broadcast on a FM radio station OP, for the radio stations of OP Kolkata, OP
Bhubaneswar, OP Patna, OP Ranchi and OP Delhi, the release order issued by
ABC will show the breakup of the amount which is to be paid to each of these
radio stations. The place of supply of this service is in West Bengal, Odisha,
Bihar Jharkhand and Delhi. The place of supply of OP Delhi is in Delhi even
though the studio may be physically located in another state. Separate invoices
will have to be issued State wise and Union territory wise by MN to ABC based
on the value pertaining to each State or Union territory.
(f) in the case of advertisement on television channels, the amount attributable to the
value of advertisement service disseminated in a State shall be calculated on the
basis of the viewership of such channel in such State, which in turn, shall be
calculated in the following manner, namely:—
(i) the channel viewership figures for that channel for a State or Union
territory shall be taken from the figures published in this regard by the
Broadcast Audience Research Council;

(4)
R. 3 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

(ii) the figures published for the last week of a given quarter shall be used for
calculating viewership for the succeeding quarter and at the beginning, the
figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used
for the succeeding quarter 1st October, 2017 to 31st December, 2017;
(iii) where such channel viewership figures relate to a region comprising of
more than one State or Union territory, the viewership figures for a State
or Union territory of that region, shall be calculated by applying the ratio
of the populations of that State or Union territory, as determined in the
latest Census, to such viewership figures;
(iv) the ratio of the viewership figures for each State or Union territory as so
calculated, when applied to the amount payable for that service, shall
represent the portion of the value attributable to the dissemination in that
State or Union territory.
Illustration: ABC issues a release order with QR channel for telecasting an
advertisement relating to the Pradhan “Mantri Kaushal Vikas Yojana” in the
month of November, 2017. In the first phase, this will be telecast in the Union
territory of Delhi, States of Uttar Pradesh, Uttarakhand, Bihar and Jharkhand.
The place of supply of this service is in Delhi, Uttar Pradesh, Uttarakhand, Bihar
and Jharkhand. In order to calculate the value of supply attributable to Delhi,
Uttar Pradesh, Uttarakhand, Bihar and Jharkhand, QR has to proceed as
under—
I. QR will ascertain the viewership figures for their channel in the last
week of September 2017 from the Broadcast Audience Research
Council. Let us assume it is one lakh for Delhi and two lakhs for the
region comprising of Uttar Pradesh and Uttarakhand and one lakh
for the region comprising of Bihar and Jharkhand;
II. since the Broadcast Audience Research Council clubs Uttar
Pradesh and Uttarakhand into one region and Bihar and Jharkhand
into another region, QR will ascertain the population figures for
Uttar Pradesh, Uttarakhand, Bihar and Jharkhand from the latest
census;
III. by applying the ratio of the populations of Uttar Pradesh and
Uttarkhand, as so ascertained, to the Broadcast Audience Research
Council viewership figures for their channel for this region, the
viewership figures for Uttar Pradesh and Uttarakhand and
consequently the ratio of these viewership figures can be calculated.
Let us assume that the ratio of the populations of Uttar Pradesh and
Uttarakhand works out to 9 : 1. When this ratio is applied to the
viewership figures of two lakhs for this region, the viewership
figures for Uttar Pradesh and Uttarakhand work out to one lakh
eighty thousand and twenty thousand respectively;

(5)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 3

IV. in a similar manner the breakup of the viewership figures for Bihar
and Jharkhand can be calculated. Let us assume that the ratio of
populations is 4 :1 and when this is applied to the viewership figure
of one lakh for this region, the viewership figure for Bihar and
Jharkhand works out to eighty thousand and twenty thousand
respectively;
V. the viewership figure for each State works out to Delhi (one lakh),
Uttar Pradesh (one lakh eighty thousand), Uttarakhand (twenty
thousand), Bihar (eighty thousand) and Jharkhand (twenty
thousand). The ratio is thus 10:18:2:8:2 or 5:9:1:4:1
(simplification).
VI. this ratio has to be applied when indicating the breakup of the
amount pertaining to each State . Thus if the total amount payable
to QR by ABC is twenty lakh rupees, the State wise breakup is five
lakh rupees (Delhi), nine lakh rupees (Uttar Pradesh) one lakh
rupees (Uttarakhand), four lakh rupees (Bihar) and one lakh rupees
(Jharkhand). Separate invoices will have to be issued State wise
and Union territory wise by QR to ABC indicating the value
pertaining to that State or Union territory.
(g) in the case of advertisements at cinema halls the amount payable to a cinema hall
or screens in a multiplex, in a State or Union territory, as the case may be, is the
value of advertisement service attributable to dissemination in such State or
Union territory, as the case may be.
Illustration: ABC commissions ST for an advertisement on „Pradhan Mantri
Awas Yojana‟ to be displayed in the cinema halls in Chennai and Hyderabad.
The place of supply of this service is in the states of Tamil Nadu and Telengana.
The amount actually paid to the cinema hall or screens in a multiplex, in Tamil
Nadu and Telangana as the case may be, is the value of advertisement service in
Tamil Nadu and Telangana respectively. Separate invoices will have to be issued
State wise and Union territory wise by ST to ABC indicating the value pertaining
to that State.
(h) in the case of advertisements over internet 1[the service shall be deemed to have
been provided all over India and], the amount attributable to the value of
advertisement service disseminated in a State or Union territory shall be
calculated on the basis of the internet subscribers in such State or Union territory,
which in turn, shall be calculated in the following manner, namely:—
(i) the internet subscriber figures for a State shall be taken from the figures
published in this regard by the Telecom Regulatory Authority of India ;
(ii) the figures published for the last quarter of a given financial year shall be
used for calculating the number of internet subscribers for the succeeding

1
Ins. w.e.f. 01.01.2019 vide Notification No. 04/2018-IT, dt. 31.12.2018.

(6)
R. 3 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

financial year and at the beginning, the figures for the last quarter of
financial year 2016- 2017 shall be used for the succeeding financial year
2017-2018;
(iii) where such internet subscriber figures relate to a region comprising of
more than one State or Union territory, the subscriber figures for a State or
Union territory of that region, shall be calculated by applying the ratio of
the populations of that State or Union territory , as determined in the latest
census, to such subscriber figures;
(iv) the ratio of the subscriber figures for each State or Union territory as so
calculated, when applied to the amount payable for this service, shall
represent the portion of the value attributable to the dissemination in that
State or Union territory.
Illustration: ABC issues a release order to WX for a campaign over internet
regarding linking Aadhaar with one‟s bank account and mobile number. WX runs
this campaign over certain websites. In order to ascertain the statewise breakup
of the value of this service which is to be reflected in the invoice issued by WX to
ABC, WX has to first refer to the Telecom Regulatory Authority of India figures
for quarter ending March, 2017, as indicated on their website www.trai.gov.in.
These figures show the service area wise internet subscribers. There are twenty
two service areas. Some relate to individual States some to two or more States
and some to part of one State and another complete State. Some of these areas
are metropolitan areas. In order to calculate the State wise breakup, first the
State wise breakup of the number of internet subscribers is arrived at. (In case
figures of internet subscribers of one or more States are clubbed, the subscribers
in each State is to be arrived at by applying the ratio of the respective
populations of these States as per the latest census.). Once the actual number of
subscribers for each State has been determined, the second step for WX involves
calculating the State wise ratio of internet subscribers. Let us assume that this
works out to 8: 1 : 2… and so on for Andhra Pradesh, Arunachal Pradesh,
Assam….. and so on. The third step for WX will be to apply these ratios to the
total amount payable to WX so as to arrive at the value attributable to each State.
Separate invoices will have to be issued State wise and Union territory wise by
WX to ABC indicating the value pertaining to that State or Union territory.
(i) in the case of advertisements through short messaging service the amount
attributable to the value of advertisement service disseminated in a State or Union
territory shall be calculated on the basis of the telecommunication (herein after
referred to as telecom) subscribers in such State or Union territory, which in turn,
shall be calculated in the following manner, namely:—
(a) the number of telecom subscribers in a telecom circle shall be ascertained
from the figures published by the Telecom Regulatory Authority of India
on its website www. trai.gov.in;

(7)
IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 3

(b) the figures published for a given quarter, shall be used for calculating
subscribers for the succeeding quarter and at the beginning , the figures for
the quarter 1st July, 2017 to 30th September, 2017 shall be used for the
succeeding quarter 1st October, 2017 to 31st December, 2017;
(c) where such figures relate to a telecom circle comprising of more than one
State, or Union territory, the subscriber figures for that State or Union
territory shall be calculated by applying the ratio of the populations of that
State or Union territory, as determined in the latest census, to such
subscriber figures.
Illustration-1: In the case of the telecom circle of Assam, the amount
attributed to the telecom circle of Assam is the value of advertisement
service in Assam.
Illustration-2: The telecom circle of North East covers the States of
Arunachal Pradesh, Meghalaya, Mizoram, Nagaland, Manipur and
Tripura. The ratio of populations of each of these States in the latest
census will have to be determined and this ratio applied to the total
number of subscribers for this telecom circle so as to arrive at the State
wise figures of telecom subscribers. Separate invoices will have to be
issued State wise by the service provider to ABC indicating the value
pertaining to that State.
Illustration-3: ABC commissions UV to send short messaging service to
voters asking them to exercise their franchise in elections to be held in
Maharashtra and Goa. The place of supply of this service is in
Maharashtra and Goa. The telecom circle of Maharashtra consists of the
area of the State of Maharashtra (excluding the areas covered by Mumbai
which forms another circle) and the State of Goa. When calculating the
number of subscribers pertaining to Maharashtra and Goa, UV has to—
I. obtain the subscriber figures for Maharashtra circle and Mumbai
circle and add them to obtain a combined figure of subscribers;
II. obtain the figures of the population of Maharashtra and Goa from
the latest census and derive the ratio of these two populations;
III. this ratio will then have to be applied to the combined figure of
subscribers so as to arrive at the separate figures of subscribers
pertaining to Maharashtra and Goa;
IV. the ratio of these subscribers when applied to the amount payable
for the short messaging service in Maharashtra circle and Mumbai
circle, will give breakup of the amount pertaining to Maharashtra
and Goa. Separate invoices will have to be issued State wise by UV
to ABC indicating the value pertaining to that State.

(8)
R. 4 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

Illustration-4: The telecom circle of Andhra Pradesh consists of the areas

of the States of Andhra Pradesh, Telangana and Yanam, an area of the
Union territory of Puducherry. The subscribers attributable to Telangana
and Yanam will have to be excluded when calculating the subscribers
pertaining to Andhra Pradesh.
(d) the ratio of the subscriber figures for each State or Union territory as so
calculated, when applied to the amount payable for that service, shall
represent the portion of the value attributable to the dissemination in that
State or Union territory.]
Relevant Sec: 12 Forms: Nil
1
[4. The supply of services attributable to different States or Union territories, under
sub section (3) of section 12 of the Integrated Goods and Services Tax Act, 2017
(hereinafter in these rules referred to as the said Act), in the case of -
(a) services directly in relation to immovable property, including services provided
by architects, interior decorators, surveyors, engineers and other related experts
or estate agents, any service provided by way of grant of rights to use immovable
property or for carrying out or co-ordination of construction work; or
(b) lodging accommodation by a hotel, inn, guest house, homestay, club or campsite,
by whatever name called, and including a houseboat or any other vessel; or
(c) accommodation in any immovable property for organising any marriage or
reception or matters related thereto, official, social, cultural, religious or
business function including services provided in relation to such function at
such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
where such immovable property or boat or vessel is located in more than one
State or Union territory, shall be taken as being in each of the respective States or
Union Territories, and in the absence of any contract or agreement between the
supplier of service and recipient of services for separately collecting or
determining the value of the services in each such State or Union territory, as the
case maybe, shall be determined in the following manner namely:-
(i) in case of services provided by way of lodging accommodation by a hotel,
inn, guest house, club or campsite, by whatever name called (except cases
where such property is a single property located in two or more contiguous
States or Union Territories or both) and services ancillary to such services,
the supply of services shall be treated as made in each of the respective
States or Union Territories, in proportion to the number of nights stayed in
such property;

1
Rules 4 to 9 ins. w.e.f. 01.01.2019 vide Notification No. 04/2018-IT, dt. 31.12.2018.

(9)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 4

(ii) in case of all other services in relation to immovable property including

services by way of accommodation in any immovable property for
organising any marriage or reception etc., and in cases of supply of
accommodation by a hotel, inn, guest house, club or campsite, by whatever
name called where such property is a single property located in two or
more contiguous States or Union Territories or both, and services ancillary
to such services, the supply of services shall be treated as made in each of
the respective States or Union Territories, in proportion to the area of the
immovable property lying in each State or Union Territory;
(iii) in case of services provided by way of lodging accommodation by a house
boat or any other vessel and services ancillary to such services, the supply
of services shall be treated as made in each of the respective States or
Union Territories, in proportion to the time spent by the boat or vessel in
each such State or Union territory, which shall be determined on the basis
of a declaration made to the effect by the service provider.
Illustration 1: A hotel chain X charges a consolidated sum of Rs.30,000/-
for stay in its two establishments in Delhi and Agra, where the stay in
Delhi is for 2 nights and the stay in Agra is for 1 night. The place of supply
in this case is both in the Union territory of Delhi and in the State of Uttar
Pradesh and the service shall be deemed to have been provided in the
Union territory of Delhi and in the State of Uttar Pradesh in the ratio 2:1
respectively. The value of services provided will thus be apportioned as
Rs.20,000/- in the Union territory of Delhi and Rs.10,000/- in the State of
Uttar Pradesh .
Illustration 2: There is a piece of land of area 20,000 square feet which is
partly in State S1 say 12,000 square feet and partly in State S2, say 8000
square feet. Site preparation work has been entrusted to T. The ratio of
land in the two states works out to 12:8 or 3:2 (simplified). The place of
supply is in both S1 and S2. The service shall be deemed to have been
provided in the ratio of 12:8 or 3:2 (simplified) in the States S1 and S2
respectively. The value of the service shall be accordingly apportioned
between the States.
Illustration 3: A company C provides the service of 24 hours
accommodation in a houseboat, which is situated both in Kerala and
Karnataka inasmuch as the guests board the house boat in Kerala and
stay there for 22 hours but it also moves into Karnataka for 2 hours (as
declared by the service provider). The place of supply of this service is in
the States of Kerala and Karnataka. The service shall be deemed to have
been provided in the ratio of 22:2 or 11:1 (simplified) in the states of
Kerala and Karnataka, respectively. The value of the service shall be
accordingly apportioned between the States.
Relevant Sec: 12 Forms: Nil

(10)
R. 5 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

5. The supply of services attributable to different States or Union Territories, under sub-
section (7) of section 12 of the said Act, in the case of-
(a) services provided by way of organisation of a cultural, artistic, sporting,
scientific, educational or entertainment event , including supply of services in
relation to a conference, fair exhibition, celebration or similar events; or
(b) services ancillary to the organisation of any such events or assigning of
sponsorship to such events,
where the services are supplied to a person other than a registered person, the
event is held in India in more than one State or Union territory and a consolidated
amount is charged for supply of such services, shall be taken as being in each of
the respective States or Union Territories, and in the absence of any contract or
agreement between the supplier of service and recipient of services for separately
collecting or determining the value of the services in each such State or Union
territory, as the case maybe, shall be determined by application of the generally
accepted accounting principles.
Illustration: An event management company E has to organise some promotional
events in States S1 and S2 for a recipient R. 3 events are to be organised in S1
and 2 in S2. They charge a consolidated amount of Rs.10,00,000 from R. The
place of supply of this service is in both the States S1 and S2. Say the proportion
arrived at by the application of generally accepted accounting principles is 3:2.
The service shall be deemed to have been provided in the ratio 3:2 in S1 and S2
respectively. The value of services provided will thus be apportioned as Rs.
6,00,000/- in S1 and Rs. 4,00,000/- in S2 .
Relevant Sec: 12 Forms: Nil
6. The supply of services attributable to different States or Union Territories, under sub
section (11) of section 12 of the said Act, in the case of supply of services relating to a
leased circuit where the leased circuit is installed in more than one State or Union
territory and a consolidated amount is charged for supply of such services, shall be
taken as being in each of the respective States or Union Territories, and in the absence
of any contract or agreement between the supplier of service and recipient of services
for separately collecting or determining the value of the services in each such State or
Union territory, as the case maybe, shall be determined in the following manner,
namely:-
(a) The number of points in a circuit shall be determined in the following manner:
(i) in the case of a circuit between two points or places, the starting point or
place of the circuit and the end point or place of the circuit will invariably
constitute two points;
(ii) any intermediate point or place in the circuit will also constitute a point
provided that the benefit of the leased circuit is also available at that
intermediate point;

(11)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 7

(b) the supply of services shall be treated as made in each of the respective States or
Union Territories, in proportion to the number of points lying in the State or
Union Territory.
Illustration 1: A company T installs a leased circuit between the Delhi and
Mumbai offices of a company C. The starting point of this circuit is in Delhi and
the end point of the circuit is in Mumbai. Hence one point of this circuit is in
Delhi and another in Maharashtra. The place of supply of this service is in the
Union territory of Delhi and the State of Maharashtra. The service shall be
deemed to have been provided in the ratio of 1:1 in the Union territory of Delhi
and the State of Maharashtra, respectively.
Illustration 2: A company T installs a leased circuit between the Chennai,
Bengaluru and Mysuru offices of a company C. The starting point of this circuit
is in Chennai and the end point of the circuit is in Mysuru. The circuit also
connects Bengaluru. Hence one point of this circuit is in Tamil Nadu and two
points in Karnataka. The place of supply of this service is in the States of Tamil
Nadu and Karnataka. The service shall be deemed to have been provided in the
ratio of 1:2 in the States of Tamil Nadu and Karnataka, respectively.
Illustration 3: A company T installs a leased circuit between the Kolkata, Patna
and Guwahati offices of a company C. There are 3 points in this circuit in
Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in West
Bengal, Bihar and Assam. The place of supply of this service is in the States of
West Bengal, Bihar and Assam. The service shall be deemed to have been
provided in the ratio of 1:1:1 in the States of West Bengal, Bihar and Assam,
respectively.
Relevant Sec: 12 Forms: Nil
7. The supply of services attributable to different States or Union Territories, under sub-
section (7) of section 13 of the said Act, in the case of services supplied in respect of
goods which are required to be made physically available by the recipient of services to
the supplier of services, or to a person acting on behalf of the supplier of services, or in
the case of services supplied to an individual, represented either as the recipient of
services or a person acting on behalf of the recipient, which require the physical
presence of the recipient or the person acting on his behalf, where the location of the
supplier of services or the location of the recipient of services is outside India, and
where such services are supplied in more than one State or Union Territory, shall be
taken as being in each of the respective States or Union Territories, and the proportion
of value attributable to each such State and Union Territory in the absence of any
contract or agreement between the supplier of service and recipient of services for
separately collecting or determining the value of the services in each such State or
Union Territory, as the case maybe, shall be determined in the following manner,
namely:

(12)
R. 8 Integrated Goods and Services Tax Rules, 2017 as on 01 January 2024

(i) in the case of services supplied on the same goods, by equally dividing the value
of the service in each of the States and Union Territories where the service is
performed;
(ii) in the case of services supplied on different goods, by taking the ratio of the
invoice value of goods in each of the States and Union Territories, on which
service is performed, as the ratio of the value of the service performed in each
State or Union Territory;
(iii) in the case of services supplied to individuals, by applying the generally accepted
accounting principles.
Illustration-1: A company C which is located in Kolkata is providing the services of
testing of a dredging machine and the testing service on the machine is carried out in
Orissa and Andhra Pradesh. The place of supply is in Orissa and Andhra Pradesh and
the value of the service in Orissa and Andhra Pradesh will be ascertained by dividing
the value of the service equally between these two States.
Illustration-2: A company C which is located in Delhi is providing the service of
servicing of two cars belonging to Mr. X. One car is of manufacturer J and is located in
Delhi and is serviced by its Delhi workshop. The other car is of manufacturer A and is
located in Gurugram and is serviced by its Gurugram workshop. The value of service
attributable to the Union Territory of Delhi and the State of Haryana respectively shall
be calculated by applying the ratio of the invoice value of car J and the invoice value of
car A, to the total value of the service.
Illustration-3: A makeup artist M has to provide make up services to an actor A. A is
shooting some scenes in Mumbai and some scenes in Goa. M provides the makeup
services in Mumbai and Goa. The services are provided in Maharashtra and Goa and
the value of the service in Maharashtra and Goa will be ascertained by applying the
generally accepted accounting principles.
Relevant Sec: 13 Forms: Nil
8. The proportion of value attributable to different States or Union Territories, under sub-
section (7) of section 13 of the said Act, in the case of supply of services directly in
relation to an immovable property, including services supplied in this regard by experts
and estate agents, supply of accommodation by a hotel, inn, guest house, club or
campsite, by whatever name called, grant of rights to use immovable property, services
for carrying out or co-ordination of construction work, including that of architects or
interior decorators, where the location of the supplier of services or the location of the
recipient of services is outside India, and where such services are supplied in more than
one State or Union Territory, in the absence of any contract or agreement between the
supplier of service and recipient of services for separately collecting or determining the
value of the services in each such State or Union Territory, as the case maybe, shall be
determined by applying the provisions of rule 4, mutatis mutandis.
Relevant Sec: 13 Forms: Nil

(13)
 IGST Rules, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg R. 9

9. The proportion of value attributable to different States or Union Territories, under sub-
section (7) of section 13 of the said Act, in the case of supply of services by way of
admission to, or organisation of a cultural, artistic, sporting, scientific, educational or
entertainment event, or a celebration, conference, fair, exhibition or similar events, and
of services ancillary to such admission or organisation, where the location of the
supplier of services or the location of the recipient of services is outside India, and
where such services are provided in more than one State or Union Territory, in the
absence of any contract or agreement between the supplier of service and recipient of
services for separately collecting or determining the value of the services in each such
State or Union Territory, as the case maybe, shall be determined by applying the
provisions of rule 5, mutatis mutandis.]
Relevant Sec: 13 Forms: Nil

(14)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
Incorporating
Section wise tracker of
rules, notifications,
orders and circulars

Adv. (CA) Rakesh Garg

Sandeep Garg, CMA, FCA
 INDEX
GST (COMPENSATION TO STATES) ACT, 2017

1. Short title, extent and commencement

2. Definitions

3. Projected growth rate

4. Base year
5. Base year revenue

6. Projected revenue for any year

7. Calculation and release of compensation

8. Levy and collection of cess

9. Returns, payments and refunds

10. Crediting proceeds of cess to Fund

11. Other provisions relating to cess

12. Power to make rules

13. Laying of rules before Parliament

14. Power to remove difficulties

The Schedule
Goods and Services Tax
(Compensation to States) Act, 2017 as
on 01 January 2024
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017,
and is hereby published for general information:—

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

NO. 15 OF 2017
[12th April, 2017]
An Act to provide for compensation to the States for the loss of revenue arising on account of
implementation of the goods and services tax in pursuance of the provisions of the Constitution
(One Hundred and First Amendment) Act, 2016.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
1. Short title, extent and commencement.
(1) This Act may be called the Goods and Services Tax (Compensation to States) Act,
2017.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in
the Official Gazette, appoint1.

1
All the provisions of the Act notified w.e.f. 01.07.2017, vide Notification No. 1/2017-Compensation Cess, dt. 28.06.2017.
(1)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 2

A. Section 1 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 1 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

2. Definitions.
(1) In this Act, unless the context otherwise requires,—
(a) ―central tax‖ means the central goods and services tax levied and collected under
the Central Goods and Services Tax Act;
(b) ―Central Goods and Services Tax Act‖ means the Central Goods and Services
Tax Act, 2017;
(c) ―cess‖ means the goods and services tax compensation cess levied under
section 8;
(d) ―compensation‖ means an amount, in the form of goods and services tax
compensation, as determined under section 7;
(e) ―Council‖ means the Goods and Services Tax Council constituted under the
provisions of article 279A of the Constitution;
(f) ―Fund‖ means the Goods and Services Tax Compensation Fund referred to in
section 10;
(g) ―input tax‖ in relation to a taxable person, means,––
(i) cess charged on any supply of goods or services or both made to him;
(ii) cess charged on import of goods and includes the cess payable on reverse
charge basis;
(h) ―Integrated Goods and Services Tax Act‖ means the Integrated Goods and
Services Tax Act, 2017;

(2)
S. 2 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

(i) ―integrated tax‖ means the integrated goods and services tax levied and collected
under the Integrated Goods and Services Tax Act;
(j) ―prescribed‖ means prescribed by rules made, on the recommendations of the
Council, under this Act;
(k) ―projected growth rate‖ means the rate of growth projected for the transition
period as per section 3;
(l) ―Schedule‖ means the Schedule appended to this Act;
(m) ―State‖ means,––
(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the
Central Goods and Services Tax Act; and
(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as
defined under the Central Goods and Services Tax Act and the Union
territories as defined under the Union Territories Goods and Services Tax
Act;
(n) ―State tax‖ means the State goods and services tax levied and collected under the
respective State Goods and Services Tax Act;
(o) ―State Goods and Services Tax Act‖ means the law to be made by the State
Legislature for levy and collection of tax by the concerned State on supply of
goods or services or both;
(p) ―taxable supply’’ means a supply of goods or services or both which is
chargeable to the cess under this Act;
(q) ―transition date‖ shall mean, in respect of any State, the date on which the State
Goods and Services Tax Act of the concerned State comes into force;
(r) ―transition period‖ means a period of five years from the transition date; and
(s) ―Union Territories Goods and Services Tax Act‖ means the Union Territories
Goods and Services Tax Act, 2017.
(2) The words and expressions used and not defined in this Act but defined in the Central
Goods and Services Tax Act and the Integrated Goods and Services Tax Act shall have
the meanings respectively assigned to them in those Acts.
A. Section 2 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 2 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL

(3)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 3

D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

3. Projected growth rate.

The projected nominal growth rate of revenue subsumed for a State during the transition period
shall be fourteen per cent. per annum.
A. Section 3 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 3 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

4. Base year.
For the purpose of calculating the compensation amount payable in any financial year during
the transition period, the financial year ending 31st March, 2016, shall be taken as the base
year.
A. Section 4 - Relevant Rules & Forms
NIL

(4)
S. 5 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

B. Section related Notifications

S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 4 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

5. Base year revenue.

(1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base year revenue
for a State shall be the sum of the revenue collected by the State and the local bodies
during the base year, on account of the taxes levied by the respective State or Union and
net of refunds, with respect to the following taxes, imposed by the respective State or
Union, which are subsumed into goods and services tax, namely:––
(a) the value added tax, sales tax, purchase tax, tax collected on works contract, or
any other tax levied by the concerned State under the erstwhile entry 54 of List-II
(State List) of the Seventh Schedule to the Constitution;
(b) the central sales tax levied under the Central Sales Tax Act, 1956 (74 of 1956);
(c) the entry tax, octroi, local body tax or any other tax levied by the concerned State
under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the
Constitution;
(d) the taxes on luxuries, including taxes on entertainments, amusements, betting and
gambling or any other tax levied by the concerned State under the erstwhile entry
62 of List-II (State List) of the Seventh Schedule to the constitution;
(e) the taxes on advertisement or any other tax levied by the concerned State under
the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the
Constitution;
(f) the duties of excise on medicinal and toilet preparations levied by the Union but
collected and retained by the concerned State Government under the erstwhile
article 268 of the Constitution;
(g) any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55
and 62 of List-II of the Seventh Schedule to the Constitution by the State
Government under any Act notified under sub-section (4), prior to the

(5)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 5

commencement of the provisions of the Constitution (One Hundred and First

Amendment) Act, 2016:
Provided that the revenue collected during the base year in a State, net of refunds, under
the following taxes shall not be included in the calculation of the base year revenue for
that State, namely:—
(a) any taxes levied under any Act enacted under the erstwhile entry 54 of List-II
(State List) of the Seventh Schedule to the Constitution, prior to the coming into
force of the provisions of the Constitution (One Hundred and First Amendment)
Act, 2016, on the sale or purchase of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas, aviation turbine fuel and
alcoholic liquor for human consumption;
(b) tax levied under the Central Sales Tax Act, 1956, (74 of 1956.) on the sale or
purchase of petroleum crude, high speed diesel, motor spirit (commonly known
as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human
consumption;
(c) any cess imposed by the State Government on the sale or purchase of petroleum
crude, high speed diesel, motor spirit (commonly known as petrol), natural gas,
aviation turbine fuel and alcoholic liquor for human consumption; and
(d) the entertainment tax levied by the State but collected by local bodies, under any
Act enacted under the erstwhile entry 62 of List-II (State List) of the Seventh
Schedule to the Constitution, prior to coming into force of the provisions of the
Constitution (One Hundred and First Amendment) Act, 2016.
(2) In respect of the State of Jammu and Kashmir, the base year revenue shall include the
amount of tax collected on sale of services by the said State Government during the base
year.
(3) In respect of the States mentioned in sub-clause (g) of clause (4) of article 279A of the
Constitution, the amount of revenue foregone on account of exemptions or remission
given by the said State Governments to promote industrial investment in the State, with
respect to such specific taxes referred to in sub-section (1), shall be included in the total
base year revenue of the State, subject to such conditions as may be prescribed.
(4) The Acts of the Central Government and State Governments under which the specific
taxes are being subsumed into the goods and services tax shall be such as may be
notified.
(5) The base year revenue shall be calculated as per sub-sections (1), (2), (3) and (4) on the
basis of the figures of revenue collected and net of refunds given in that year, as audited
by the Comptroller and Auditor-General of India.
(6) In respect of any State, if any part of revenues mentioned in sub-sections (1), (2), (3)
and (4) are not credited in the Consolidated Fund of the respective State, the same shall
be included in the total base year revenue of the State, subject to such conditions as may
be prescribed.

(6)
S. 6 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

A. Section 5 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 5 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
2. 01/2018 – CC, Notifies the list of Acts of Central and State Governments under
dt. 14.11.2018 which specified taxes are being subsumed into the GST
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

6. Projected revenue for any year.

The projected revenue for any year in a State shall be calculated by applying the projected
growth rate over the base year revenue of that State.
Illustration.—If the base year revenue for 2015-16 for a concerned State, calculated as per
section 5 is one hundred rupees, then the projected revenue for financial year 2018-19 shall be
as follows—
Projected Revenue for 2018-19 = 100 (1 + 14/100)3
A. Section 6 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 6 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL

(7)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 6

E. Circulars
NIL
F. Instructions
NIL

7. Calculation and release of compensation.

(1) The compensation under this Act shall be payable to any State during the transition
period.
(2) The compensation payable to a State shall be provisionally calculated and released at
the end of every two months period, and shall be finally calculated for every financial
year after the receipt of final revenue figures, as audited by the Comptroller and
Auditor-General of India:
Provided that in case any excess amount has been released as compensation to a State in
any financial year during the transition period, as per the audited figures of revenue
collected, the excess amount so released shall be adjusted against the compensation
amount payable to such State in the subsequent financial year.
(3) The total compensation payable for any financial year during the transition period to any
State shall be calculated in the following manner, namely:––
(a) the projected revenue for any financial year during the transition period, which
could have accrued to a State in the absence of the goods and services tax, shall
be calculated as per section 6;
(b) the actual revenue collected by a State in any financial year during the transition
period shall be—
(i) the actual revenue from State tax collected by the State, net of refunds
given by the said State under Chapters XI and XX of the State Goods and
Services Tax Act;
(ii) the integrated goods and services tax apportioned to that State; and
(iii) any collection of taxes on account of the taxes levied by the respective
State under the Acts specified in sub-section (4) of section 5, net of refund
of such taxes,
as certified by the Comptroller and Auditor-General of India;
(c) the total compensation payable in any financial year shall be the difference
between the projected revenue for any financial year and the actual revenue
collected by a State referred to in clause (b).
(4) The loss of revenue at the end of every two months period in any year for a State during
the transition period shall be calculated, at the end of the said period, in the following
manner, namely:––
(a) the projected revenue that could have been earned by the State in absence of the
goods and services tax till the end of the relevant two months period of the

(8)
S. 6 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

respective financial year shall be calculated on a pro-rata basis as a percentage of

the total projected revenue for any financial year during the transition period,
calculated in accordance with section 6.
Illustration.—If the projected revenue for any year calculated in accordance with
section 6 is one hundred rupees, for calculating the projected revenue that could
be earned till the end of the period of ten months for the purpose of this sub-
section shall be 100 x (5/6) = Rs.83.33;
(b) the actual revenue collected by a State till the end of relevant two months period
in any financial year during the transition period shall be—
(i) the actual revenue from State tax collected by the State, net of refunds
given by the State under Chapters XI and XX of the State Goods and
Services Tax Act;
(ii) the integrated goods and services tax apportioned to that State, as certified
by the Principal Chief Controller of Accounts of the 1[Central Board of
Indirect Taxes and Customs], and
(iii) any collection of taxes levied by the said State, under the Acts specified in
sub-section (4) of section 5, net of refund of such taxes;
(c) the provisional compensation payable to any State at the end of the relevant two
months period in any financial year shall be the difference between the projected
revenue till the end of the relevant period in accordance with clause (a) and the
actual revenue collected by a State in the said period as referred to in clause (b),
reduced by the provisional compensation paid to a State till the end of the
previous two months period in the said financial year during the transition period.
(5) In case of any difference between the final compensation amount payable to a State
calculated in accordance with the provisions of sub-section (3) upon receipt of the
audited revenue figures from the Comptroller and Auditor-General of India, and the
total provisional compensation amount released to a State in the said financial year in
accordance with the provisions of sub-section (4), the same shall be adjusted against
release of compensation to the State in the subsequent financial year.
(6) Where no compensation is due to be released in any financial year, and in case any
excess amount has been released to a State in the previous year, this amount shall be
refunded by the State to the Central Government and such amount shall be credited to
the Fund in such manner as may be prescribed.
A. Section 7 - Relevant Rules & Forms
NIL

1
Subs. vide N. No. 1/2019-GST Compensation dated 29.01.2019 w.e.f. 01.02.2019 for the words ―Central Board of
Excise and Customs‖ by Goods and Services Tax (Compensation to States) Amendment Act, 2018, vide Ministry of
Law and Justice notification dt. 29.08.2018.

(9)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 8

B. Section related Notifications

S.No. Notification / Date Contents
1. 01/2017 – CC, dt. 28.06.2017 Brings into force sec 7 of the GST (Compensation to
States) Act, 2017 into force w.e.f. 01.07.2017
2. GST (Compensation to States) Amendment in sec 7(4)(b) w.e.f. 01.02.2019
Amendment Act, 2018 (31 of 2018)
dt. 29.08.2018 read with N. No.
01/2019 –CC, dt. 29.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

8. Levy and collection of cess.

(1) There shall be levied a cess on such intra-State supplies of goods or services or both, as
provided for in section 9 of the Central Goods and Services Tax Act, and such inter-
State supplies of goods or services or both as provided for in section 5 of the Integrated
Goods and Services Tax Act, and collected in such manner as may be prescribed, on the
recommendations of the Council, for the purposes of providing compensation to the
States for loss of revenue arising on account of implementation of the goods and
services tax with effect from the date from which the provisions of the Central Goods
and Services Tax Act is brought into force, for a period of five years or for such period
as may be prescribed on the recommendations of the Council:
Provided that no such cess shall be leviable on supplies made by a taxable person who
has decided to opt for composition levy under section 10 of the Central Goods and
Services Tax Act.
(2) The cess shall be levied on such supplies of goods and services as are specified in
column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate
not exceeding the rate set forth in the corresponding entry in column (4) of the
Schedule, as the Central Government may, on the recommendations of the Council, by
notification in the Official Gazette, specify:
Provided that where the cess is chargeable on any supply of goods or services or both
with reference to their value, for each such supply the value shall be determined under
section 15 of the Central Goods and Services Tax Act for all intra-State and inter-State
supplies of goods or services or both:

(10)
S. 8 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

Provided further that the cess on goods imported into India shall be levied and collected
in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, (51 of
1975) at the point when duties of customs are levied on the said goods under section 12
of the Customs Act, 1962 (52 of 1962), on a value determined under the Customs Tariff
Act, 1975 (51 of 1975).
A. Section 8 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, dt. 28.06.2017 Brings into force sec 8 of the GST (Compensation to States)
Act, 2017 into force w.e.f. 01.07.2017
2. 01/2017 – CC (R), Rates of compensation cess on supply of specified goods
dt. 28.06.2017 and
subsequent amendments
thereto
3. 02/2017 – CC (R), Rates of compensation cess on supply of specified services
dt. 28.06.2017 and
subsequent amendments
thereto
4. 04/2017 – CC (R), Exempts intra-State supplies of second hand goods received by
dt. 20.07.2017 a registered person, dealing in buying and selling of second
hand goods and who pays the goods and services tax
compensation cess on the value of outward supply of such
second hand goods, as determined under rule 32(5) of the
CGST Rules, from any supplier, who is not registered, from the
whole of the goods and services tax compensation cess leviable
thereon under sec 8 of the GST (Compensation to States) Act,
read with sec 9(4) of the CGST Act
5. 07/2017 – CC (R), Prescribes compensation cess rate on supply or leasing of
dt. 13.10.2017 motor vehicles, purchased or leased before 01.07.2017–
Applicable up to 01.07.2020
6. 01/2021 – CC (R), Amends N. No. 1/2017-CC (Rate)
dt. 30.09.2021
7. 02/2021 – CC (R), Amends N. No. 1/2017-CC (Rate) dated 28.06.2017
dt. 28.12.2021
8. 01/2022 – CC, Brings into force the Goods and Services Tax (Period of Levy
dt. 24.06.2022 and Collection of Cess) Rules, 2022
9. 03/2023 – CC(R), Amends N. No. 1/2017-CC (Rate) to implement the decisions of
dt. 26.07.2023 50th GST Council

(11)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 9

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – CC dt. 26.07.2017 Provides clarification regarding applicability of sec 16 of the
IGST Act, 2017, relating to zero rated supply for the purpose
of Compensation Cess on exports
F. Instructions
NIL

9. Returns, payments and refunds.

(1) Every taxable person, making a taxable supply of goods or services or both, shall—
(a) pay the amount of cess as payable under this Act in such manner;
(b) furnish such returns in such forms, along with the returns to be filed under the
Central Goods and Services Tax Act; and
(c) apply for refunds of such cess paid in such form,
as may be prescribed.
(2) For all purposes of furnishing of returns and claiming refunds, except for the form to be
filed, the provisions of the Central Goods and Services Tax Act and the rules made
thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess
leviable under section 8 on all taxable supplies of goods or services or both, as they
apply in relation to the levy and collection of central tax on such supplies under the said
Act or the rules made thereunder.
A. Section 9 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 9 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
2. 03/2019 – CC (Rate), Disallows the refund of compensation cess in case of inverted duty
dt. 28.06.2017 read with structure for tobacco and manufactured tobacco substitutes w.e.f.
sec 133 of Finance Act, 01.07.2017
2020 (Act No. 12 of
2020), dt. 27.03.2020

(12)
S. 10 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 68/2018 – GST, Notifications issued under CGST Act, 2017 - Applicability to Goods
dt. 05.10.2018 and Services Tax (Compensation to States) Act, 2017
F. Instructions
NIL

10. Crediting proceeds of cess to Fund.

(1) The proceeds of the cess leviable under section 8 and such other amounts as may be
recommended by the Council, shall be credited to a non-lapsable Fund known as the
Goods and Services Tax Compensation Fund, which shall form part of the public
account of India and shall be utilised for purposes specified in the said section.
(2) All amounts payable to the States under section 7 shall be paid out of the Fund.
(3) Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition
period shall be transferred to the Consolidated Fund of India as the share of Centre, and
the balance fifty per cent. shall be distributed amongst the States in the ratio of their
total revenues from the State tax or the Union territory goods and services tax, as the
case may be, in the last year of the transition period.
1
[(3A) Notwithstanding anything contained in sub-section (3), fifty per cent. of such amount,
as may be recommended by the Council, which remains unutilised in the Fund, at any
point of time in any financial year during the transition period shall be transferred to the
Consolidated Fund of India as the share of Centre, and the balance fifty per cent. shall
be distributed amongst the States in the ratio of their base year revenue determined in
accordance with the provisions of section 5:
Provided that in case of shortfall in the amount collected in the Fund against the
requirement of compensation to be released under section 7 for any two months’ period,
fifty per cent. of the same, but not exceeding the total amount transferred to the Centre
and the States as recommended by the Council, shall be recovered from the Centre and
the balance fifty per cent. from the States in the ratio of their base year revenue
determined in accordance with the provisions of section 5.]

1
Ins. vide N. No. 1/2019-GST Compensation dated 29.01.2019 w.e.f. 01.02.2019 by Goods and Services Tax
(Compensation to States) Amendment Act, 2018, vide Ministry of Law and Justice Notification dt. 29.08.2018.

(13)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 11

(4) The accounts relating to Fund shall be audited by the Comptroller and Auditor- General
of India or any person appointed by him at such intervals as may be specified by him
and any expenditure in connection with such audit shall be payable by the Central
Government to the Comptroller and Auditor-General of India.
(5) The accounts of the Fund, as certified by the Comptroller and Auditor-General of India
or any other person appointed by him in this behalf together with the audit report
thereon shall be laid before each House of Parliament.
A. Section 10 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, dt. 28.06.2017 Brings into force sec 10 of the GST (Compensation to States)
Act, 2017 into force w.e.f. 01.07.2017
2. GST (Compensation to States) Inserting sec 10(3A) w.e.f. 01.02.2019
Amendment Act, 2018 (31 of
2018) dt. 29.08.2018 read
with N. No. 01/2019 –CC,
dt. 29.01.2019
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

11. Other provisions relating to cess.

(1) The provisions of the Central Goods and Services Tax Act, and the rules made
thereunder, including those relating to assessment, input tax credit, non-levy, short-levy,
interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply,
in relation to the levy and collection of the cess leviable under section 8 on the intra-
State supply of goods and services, as they apply in relation to the levy and collection of
central tax on such intra-State supplies under the said Act or the rules made thereunder.
(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made
thereunder, including those relating to assessment, input tax credit, non-levy, short-levy,
interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the
levy and collection of the cess leviable under section 8 on the inter-State supply of

(14)
S. 12 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

goods and services, as they apply in relation to the levy and collection of integrated tax
on such inter-State supplies under the said Act or the rules made thereunder:
Provided that the input tax credit in respect of cess on supply of goods and services
leviable under section 8, shall be utilised only towards payment of said cess on supply
of goods and services leviable under the said section.
A. Section 11 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 11 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
2. 01/2019 – CC (R), Exempts any supply of goods by a retail outlet established in the
dt. 29.06.2019 departure area of an international airport, beyond the immigration
counters, to an outgoing international tourist
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
S.No. Circular / Date Contents
1. 1/1/2017 – CC Provides clarification regarding applicability of sec 16 of the IGST
dt. 26.07.2017 Act, 2017, relating to zero rated supply for the purpose of
Compensation Cess on exports
2. 68/2018 – GST, Notifications issued under CGST Act, 2017 - Applicability to Goods
dt. 05.10.2018 and Services Tax (Compensation to States) Act, 2017
F. Instructions
NIL

12. Power to make rules.

(1) The Central Government shall, on the recommendations of the Council, by notification
in the Official Gazette, make rules for carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules
may provide for all or any of the following matters, namely:—
(a) the conditions which were included in the total base year revenue of the States,
referred to in sub-clause (g) of clause (4) of article 279A of the Constitution,
under sub-section (3) of section 5;

(15)
 Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 13

(b) the conditions subject to which any part of revenues not credited in the
Consolidated Fund of the respective State shall be included in the total base year
revenue of the State, under sub-section (6) of section 5;
(c) the manner of refund of compensation by the States to the Central Government
under sub-section (6) of section 7;
(d) the manner of levy and collection of cess and the period of its imposition under
sub-section (1) of section 8;
(e) the manner and forms for payment of cess, furnishing of returns and refund of
cess under sub-section (1) of section 9; and
(f) any other matter which is to be, or may be, prescribed, or in respect of which
provision is to be made, by rules.
A. Section 12 - Relevant Rules & Forms
Rules 1 and 2
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 12 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
1. 2/2017 – CC, Notifies Goods and Services Tax (Compensation to States) Rules,
dt. 01.07.2017 2017
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

13. Laying of rules before Parliament.

Every rule made under this Act by the Central Government shall be laid, as soon as may be
after it is made, before each House of Parliament, while it is in session, for a total period of
thirty days which may be comprised in one session or in two or more successive sessions, and
if, before the expiry of the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule or both Houses agree that
the rule should not be made, the rule shall thereafter have effect only in such modified form or
be of no effect, as the case may be; so, however, that any such modification or annulment shall
be without prejudice to the validity of anything previously done under that rule.

(16)
S. 14 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

A. Section 13 - Relevant Rules & Forms

NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 13 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

14. Power to remove difficulties.

(1) If any difficulty arises in giving effect to the provisions of this Act, the Central
Government may, on the recommendations of the Council, by order published in the
Official Gazette, make such provisions, not inconsistent with the provisions of this Act,
as appear to it to be necessary or expedient for removing the difficulty:
Provided that no order shall be made under this section after the expiry of 1[five years]
from the commencement of this Act.
(2) Every order made under this section shall, as soon as may be after it is made, be laid
before each House of Parliament.
A. Section 14 - Relevant Rules & Forms
NIL
B. Section related Notifications
S.No. Notification / Date Contents
1. 01/2017 – CC, Brings into force sec 14 of the GST (Compensation to States)
dt. 28.06.2017 Act, 2017 into force w.e.f. 01.07.2017
2. Finance Act, 2020 Amendment in sec 14(1) w.e.f. 27.03.2020 (Date of passing of the
(Act No. 12 of 2020), Finance Act, 2020)
dt. 27.03.2020

1
Subs. w.e.f. 27.03.2020 for the words ―three years‖ vide the Finance Act, 2020 (12 of 2020) (s.140) dt. 27.03.2020.

(17)
Compensation Cess Act, 2017 as on 01 January 2024 by Rakesh Garg and Sandeep Garg S. 14

C. Rule related Notifications

NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(18)
S. 14 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

THE SCHEDULE
[See section 8 (2)]
1. In this Schedule, reference to a ―tariff item‖, ―heading‖, ―sub-heading‖ and ―Chapter‖,
wherever they occur, shall mean respectively a tariff item, heading, sub-heading and
Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975), the section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of this Schedule.

S. Description of supply of goods or Tariff item, heading, The maximum rate at which
No. services sub-heading, goods and services tax
Chapter, or supply compensation cess may be
of goods or services, collected
as the case may be
(1) (2) (3) (4)
1
1. Pan Masala. 2106 90 20 [fifty-one per cent. of retail
sale price per unit]
2
2. Tobacco and manufactured tobacco 24 [Four thousand one hundred
substitutes, including tobacco and seventy rupees per
products. thousand sticks or two
hundred and ninety per cent.
ad valorem or a combination
thereof, but not exceeding
four thousand one hundred
and seventy rupees per
thousand sticks plus two
hundred and ninety per cent.
ad valorem or hundred per
cent. of retail sale price per
unit]
3. Coal, briquettes, ovoids and similar 2701, 2702 or 2703 Four hundred rupees per
solid fuels manufactured from coal, tonne.
lignite, whether or not
agglomerated, excluding jet, peat
(including peat litter), whether or
not agglomerated.

1
Subs. w.e.f. 01.04.2023 (vide Notification No. 01/2023-CC, dt. 31.03.2023) by the Finance Act, 2023 (No. 08 of
2023) (s.163) dt. 31.03.2023, for the words ―One hundred and thirty-five per cent. ad valorem‖.
2
Subs. w.e.f. 01.04.2023 (vide Notification No. 01/2023-CC, dt. 31.03.2023) by the Finance Act, 2023 (No. 08 of
2023) (s.163) dt. 31.03.2023. Formerly, it read as:
―Four thousand one hundred and seventy rupees per thousand sticks or two hundred and ninety per cent. ad valorem
or a combination thereof, but not exceeding four thousand one hundred and seventy rupees per thousand sticks plus
two hundred and ninety per cent. ad valorem.‖.
(19)
 GST - Law, Practice & Procedure S. 14

S. Description of supply of goods or Tariff item, heading, The maximum rate at which
No. services sub-heading, goods and services tax
Chapter, or supply compensation cess may be
of goods or services, collected
as the case may be
(1) (2) (3) (4)
4. Aerated waters. 2202 10 10 Fifteen per cent. ad valorem.
1
[4A. Motor Vehicles for the transport of 8702 10, 8702 20, Twenty-five per cent ad
not more than thirteen persons, 8702 30 or 8702 90 valorem.]
including the driver.
2
5. Motor cars and other motor 8703 [Twenty-five per cent. ad
vehicles principally designed for valorem.]
the transport of persons (other than
motor vehicles for the transport of
ten or more persons, including the
driver), including station wagons
and racing cars.
6. Any other supplies. Fifteen per cent. ad valorem.
3
[Explanation.—For the purposes of this Schedule,—
(i) ―retail sale price‖ means the maximum price at which the concerned goods in
packaged form may be sold to the ultimate consumer and includes all taxes, local
or otherwise, freight, transport charges, commission payable to dealers, and all
charges towards advertisement, delivery, packing, forwarding and the like and
the price is the sole consideration for such sale:
Provided that where the provisions of the Legal Metrology Act, 2009 (1 of 2010)
or the rules made thereunder or any other law for the time being in force require
to declare on the package, the retail sale price excluding any taxes, local or
otherwise, the retail sale price shall be constructed accordingly;
(ii) where on the package of any concerned goods more than one retail sale price is
declared, the maximum of such retail sale prices shall be deemed to be retail sale
price;
(iii) where the retail sale price, declared on the package of any concerned goods at the
time of its clearance from the place of manufacture, is altered to increase the
retail sale price, such altered retail sale price shall be deemed to be the retail sale
price.

1
Ins. S. No. 4A w.e.f. 02.09.2017 vide the Goods and Services Tax (Compensation to States) Amendment Act, 2017,
dt. 19.01.2018.
2
Subs. for ―Fifteen per cent. ad valorem‖ w.e.f. 02.09.2017 vide the Goods and Services Tax (Compensation to States)
Amendment Act, 2017, dt. 19.01.2018.
3
Ins. w.e.f. 01.04.2023 (vide Notification No. 01/2023-CC, dt. 31.03.2023) by the Finance Act, 2023 (No. 08 of 2023)
(s.163) dt. 31.03.2023.

(20)
S. 14 Goods and Services Tax (Compensation to States) Act, 2017 as on 01 January 2024

(iv) where different retail sale prices are declared on different packages for the sale of
any concerned goods in packaged form in different areas, each such retail sale
price shall be the retail sale price for the purposes of determination of the rate of
cess for the said goods intended to be sold in the area to which the retail sale
price relates.].
A. Schedule - Relevant Rules & Forms
NIL
B. Schedule related Notifications
S.No. Notification / Date Contents
1. GST (Compensation to Inserting Sl. No. 4A and amendment in Sl. No. 5 w.e.f. 02.09.2017
States) Amendment Act,
2017, dt. 19.01.2018
2. 01/2023 – CC, Provides commencement date for section 163 of the Finance Act,
dt. 31.03.2023 2023 [Amendment in the Schedule] [w.e.f. 01.04.2023]
C. Rule related Notifications
NIL
D. Orders
NIL
E. Circulars
NIL
F. Instructions
NIL

(21)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
 INDEX
GST COMPENSATION CESS RELATED RULES

A. Goods and Services Tax Compensation Cess Rules, 2017

1. Short title and commencement
2. Adaptation of Central Goods and Services Tax Rules, 2017

B. Goods and Services Tax (Period of Levy and Collection of Cess)

Rules, 2022
1. Short title and commencement
2. Period for levy and collection of Cess
GST Compensation Cess
Related Rules as on 01 January 2024

A. Goods and Services Tax Compensation Cess Rules, 2017 1

In exercise of the powers conferred by sub-section (2) of section 12, read with
section 11 of the Goods and Services Tax (Compensation to the States) Act, 2017 (15 of
2017), the Central Government hereby makes the following rules, namely:-
1. Short title and commencement.
Sec: Nil Forms: Nil
(1) These rules may be called the Goods and Services Tax Compensation Cess
Rules, 2017.
(2) They shall come into force with effect from the 1 st day of July, 2017.
2. Adaptation of Central Goods and Services Tax Rules, 2017.
Sec: 11 Forms: Nil
(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply,
subject to the following modifications, namely:
(a) in rule 1,
(i) for the words and figures “Central Goods and Services Tax Rules,
2017”, the words and figures, “Goods and Services Tax Compensation
Cess Rules, 2017” shall be substituted;
(b) rules 3 to 7 shall be omitted;
(c) rules 117 to 120 shall be omitted.

*****

1
Notified w.e.f. 01.07.2017 vide N. No. 2/2017-Compensation Cess, dated 01.07.2017.

(1)
 GST Compensation Cess Rules as on 01 January 2024 by Rakesh Garg and Sandeep Garg

B. Goods and Services Tax (Period of Levy and Collection of

Cess) Rules, 20221
G.S.R. 468(E). — In exercise of the powers conferred by sub-section (2) of section 12
read with section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of
2017), the Central Government on the recommendations of the Council hereby makes the
following rules, namely:-

1. Short title and commencement.

(1) These rules may be called the Goods and Services Tax (Period of Levy and
Collection of Cess) Rules, 2022.
(2) They shall come into force with effect from the 1st day of July, 2022.

2. Period for levy and collection of Cess.

The period for levy and collection of cess under sub-section (1) of section 8 of the Goods and
Services Tax (Compensation to States) Act, 2017 shall be upto the 31st March, 2026.

[F. No. S-31011/11/2022-ST-II-DOR]

1
Notified w.e.f. 01.07.2022 vide N. No. 1/2022-Compensation Cess, dated 24.06.2022.

(2)
 Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com
Adv. (CA) Rakesh Garg
Sandeep Garg, CMA, FCA
19A, II Floor, Ansari Road
Darya Ganj, Delhi-110002
Ph.: 011-45960912-13
Mails: sarlegal.rgarg@gmail.com
sandeep.g.garg@gmail.com