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Central Goods and Services Tax Rules, 2017

Introduction

Preliminary

Rule 1

Short title and Commencement

Rule 2

Definitions

Introduction

Composition Levy

Rule 3

Intimation for composition levy

Rule 4

Effective date for composition levy

Rule 5

Conditions and restrictions for composition levy

Rule 6

Validity of composition levy

Rule 7

Rate of tax of the composition levy

Introduction

Registration

Rule 8

Application for registration

Rule 9

Verification of the application and approval

Rule 10

Issue of registration certificate

Rule 10A

Furnishing of Bank Account Details

Rule 10B

Aadhaar authentication for registered person

Rule 11

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

Rule 12

Grant of registration to persons required to deduct tax at source or to collect tax at source

Rule 13

Grant of registration to non-resident taxable person

Rule 14

Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

GST Rules

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