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Rule 1 - Short title and Commencement - COMMENCEMENT
(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.
Rule 2 - Definitions - DEFINITIONS
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 Fo
Rule 3 - Intimation for composition levy - LEVY
This rule was made and amended vide the following notifications • Central Tax Notification No. 3/2017 (dated 19th June 2017) • Central Tax Notificatio
Rule 4 - Effective date for composition levy - LEVY
(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
Rule 5 - Conditions and restrictions for composition levy - LEVY
(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 taxabl
Rule 6 - Validity of composition levy - LEVY
(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
Rule 7 - Rate of tax of the composition levy - LEVY
This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th January 2019)The category of regist
Rule 8 - Application for registration - REGISTRATION
This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th January 2019) • Central Tax Notific
Rule 9 - Verification of the application and approval - APPROVAL
This rule was made and amended vide the following notifications • Central Tax Notification No. 16/2020 (dated 23rd March 2020)(1) The application shal
Rule 10 - Issue of registration certificate - CERTIFICATE
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a cer
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