GST Rules

The GST Rules provide detailed procedures and guidelines for implementing the provisions of the GST Act. These rules cover various aspects of GST compliance, including registration, returns, payments, and refunds.

Key Areas Covered

• Registration Rules
  • Rule 8: Application for registration
  • Rule 9: Verification of the application and approval
  • Rule 10: Issue of registration certificate
  • Rule 11: Separate registration for multiple places of business
  • Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source
• Invoice Rules
  • Rule 46: Tax invoice
  • Rule 47: Time limit for issuing tax invoice
  • Rule 48: Manner of issuing invoice (including e-invoice)
• Payment Rules
  • Rule 85: Electronic liability register
  • Rule 86: Electronic credit ledger
  • Rule 87: Electronic cash ledger
  • Rule 88: Identification number for each transaction
• Return Rules
  • Rule 59: Form and manner of furnishing details of outward supplies
  • Rule 60: Form and manner of furnishing details of inward supplies
  • Rule 61: Form and manner of submission of monthly return
  • Rule 62: Form and manner of submission of quarterly return by the composition supplier
• Refund Rules
  • Rule 89: Application for refund of tax, interest, penalty, fees or any other amount
  • Rule 90: Acknowledgement
  • Rule 91: Grant of provisional refund
  • Rule 92: Order sanctioning refund
• Input Tax Credit Rules
  • Rule 36: Documentary requirements and conditions for claiming input tax credit
  • Rule 37: Reversal of input tax credit in case of non-payment of consideration
  • Rule 38: Claim of credit by a banking company or a financial institution
  • Rule 39: Procedure for distribution of input tax credit by Input Service Distributor (ISD)