Library / Goods and Services Tax: The Professional's Master Guide
Appendix B: Key CGST Rules at a Glance
The CGST Rules, 2017 carry the forms, formulas and time limits. Only rules used often in practice are listed.
Composition and registration
These rules decide who may opt for composition and how registration is granted, amended, suspended and cancelled.
Rule | Subject |
|---|---|
3 to 7 | Composition: intimation, effective date, conditions, validity, rates |
8, 9 | Application for registration, verification and approval |
12 | Registration of TDS deductors and TCS collectors |
13, 14 | Non-resident taxable person; OIDAR supplier from outside India |
14A | Simplified registration for small B2B output tax (up to Rs. 2.5 lakh a month) |
19 | Amendment of registration |
20 to 22 | Application for cancellation, grounds and procedure; 21A suspension |
23 | Revocation of cancellation |
Valuation and input tax credit
Valuation rules apply only where the transaction value under section 15(1) cannot be used, such as related party supplies, supplies without full money consideration and supplies through agents.
Rule | Subject |
|---|---|
27 | Consideration not wholly in money |
28 | Related persons and distinct persons; 28(2) corporate guarantees |
29 | Supply through an agent |
30, 31 | Cost plus 10% method; residual method |
31A to 31C | Lottery, betting, gambling, horse racing, online gaming and casinos |
32 | Special cases: money changing, air travel agents, life insurance, second-hand goods |
33 | Pure agent expenses |
36 | Documents for claiming ITC |
37 | Reversal where the supplier is not paid within 180 days |
37A | Reversal where the supplier has not filed GSTR-3B by 30 September of the following year |
39 | Distribution by Input Service Distributor |
40 | ITC in special cases under section 18 (ITC-01) |
41 | Transfer of credit on sale, merger or amalgamation (ITC-02) |
42 | Reversal of common credit on inputs and input services |
43 | Reversal of common credit on capital goods |
44 | Reversal on cancellation of registration or switch to composition |
45 | Job work conditions and ITC-04 |
Invoices, accounts and returns
These rules set the contents of documents and the form and timing of each return.
Rule | Subject |
|---|---|
46, 46A | Tax invoice; invoice-cum-bill of supply |
47 | Time limit for issuing invoice for services (30 days; 45 days for banks and insurers) |
47A | Self-invoice under reverse charge within 30 days of receipt of supply |
48 | Manner of issue; e-invoicing through the IRP |
53 | Revised invoice, credit note and debit note |
55 | Delivery challan for movement other than by way of supply |
59 | GSTR-1 and IFF |
60 | GSTR-2A and GSTR-2B |
61 | GSTR-3B |
61A | Option for quarterly returns (QRMP) |
62 | Composition: CMP-08 and GSTR-4 |
63 to 67 | GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 |
80 | Annual return and reconciliation statement |
81 | Final return |
Payment, refund, assessment and recovery
Most notices and litigation arise under this group. Rules 86A, 86B, 88C, 88D and 142 are the ones seen most often in practice.
Rule | Subject |
|---|---|
85 to 87 | Electronic liability register, credit ledger and cash ledger |
86A | Blocking of the electronic credit ledger |
86B | Minimum 1% payment of output tax in cash |
88A | Order of utilisation of ITC |
88B | Manner of calculating interest |
88C, 88D | Intimation of GSTR-1 v. GSTR-3B gap (DRC-01B) and GSTR-3B v. GSTR-2B ITC gap (DRC-01C) |
89 | Refund application; 89(4) zero-rated formula; 89(5) inverted duty formula |
96 | Refund of IGST paid on export of goods (shipping bill as application) |
96A | Export under bond or LUT |
98 to 102 | Provisional assessment, scrutiny, non-filer assessment, audit, special audit |
103 to 107A | Advance ruling procedure |
108 to 116 | Appeals to Appellate Authority, Tribunal and High Court |
138 to 138E | E-way bills, verification, inspection and restrictions |
139 to 141 | Inspection, search and seizure; release of seized goods |
142 | Show cause notice, pre-notice intimation (DRC-01A) and order |
142B | Intimation of amounts payable under section 75(12) |
158 | Payment in instalments |
159 | Provisional attachment |
162 | Compounding of offences |
164 | Waiver of interest and penalty under section 128A |
Practice note Rules change often. Quote a formula or time limit as it stood for the period in dispute, not as it stands today. |
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