CGST Rules, 2017| GST Rules | Central Goods and Services Tax Rules, 2017

CGST Rules, 2017

Central Goods and Services Tax Rules, 2017

Chapter-I Preliminary [Rules 1 to 2]

CGST Rule 1 of Central Goods and Services Tax Rules, 2017 – Short title and Commencement

CGST Rule 2 of Central Goods and Services Tax Rules, 2017 – Definitions

Chapter-II Composition Levy [Rules 3 to 7]

CGST Rule 3 of Central Goods and Services Tax Rules, 2017 – Intimation for composition levy

CGST Rule 4 of Central Goods and Services Tax Rules, 2017 – Effective date for composition levy

CGST Rule 5 of Central Goods and Services Tax Rules, 2017 – Conditions and restrictions for composition levy

CGST Rule 6 of Central Goods and Services Tax Rules, 2017 – Validity of composition levy

CGST Rule 7 of Central Goods and Services Tax Rules, 2017 – Rate of tax of the composition levy

Chapter-III Registration [Rules 8 to 26]

CGST Rule 8 of Central Goods and Services Tax Rules, 2017 – Application for registration

CGST Rule 9 of Central Goods and Services Tax Rules, 2017 – Verification of the application and approval

CGST Rule 9A of Central Goods and Services Tax Rules, 2017 – Grant of registration electronically

CGST Rule 10 of Central Goods and Services Tax Rules, 2017 – Issue of registration certificate

CGST Rule 10A of Central Goods and Services Tax Rules, 2017 – Furnishing of Bank Account Details

CGST Rule 10B of Central Goods and Services Tax Rules, 2017 – Aadhaar authentication for registered person

CGST Rule 11 of Central Goods and Services Tax Rules, 2017 – Separate registration for multiple places of business within a State or a Union territory

CGST Rule 12 of Central Goods and Services Tax Rules, 2017 – Grant of registration to persons required to deduct tax at source or to collect tax at source

CGST Rule 13 of Central Goods and Services Tax Rules, 2017 – Grant of registration to non-resident taxable person

CGST Rule 14 of Central Goods and Services Tax Rules, 2017 – 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

CGST Rule 14A of Central Goods and Services Tax Rules, 2017 – Option for taxpayers having monthly output tax liability below threshold limit

CGST Rule 15 of Central Goods and Services Tax Rules, 2017 – Extension in period of operation by casual taxable person and non-resident taxable person

CGST Rule 16 of Central Goods and Services Tax Rules, 2017 – Suo moto registration

CGST Rule 17 of Central Goods and Services Tax Rules, 2017 – Assignment of Unique Identity Number to certain special entities

CGST Rule 18 of Central Goods and Services Tax Rules, 2017 – Display of registration certificate and Goods and Services Tax Identification Number on the name board

CGST Rule 19 of Central Goods and Services Tax Rules, 2017 – Amendment of registration

CGST Rule 20 of Central Goods and Services Tax Rules, 2017 – Application for cancellation of registration

CGST Rule 21 of Central Goods and Services Tax Rules, 2017 – Registration to be cancelled in certain cases

CGST Rule 21A of Central Goods and Services Tax Rules, 2017 – Suspension of registration

CGST Rule 22 of Central Goods and Services Tax Rules, 2017 – Cancellation of registration

CGST Rule 23 of Central Goods and Services Tax Rules, 2017 – Revocation of cancellation of registration

CGST Rule 24 of Central Goods and Services Tax Rules, 2017 – Migration of persons registered under the existing law

CGST Rule 25 of Central Goods and Services Tax Rules, 2017 – Physical verification of business premises in certain cases

CGST Rule 26 of Central Goods and Services Tax Rules, 2017 – Method of authentication

Chapter-IV Determination of Value of Supply [Rules 27 to 35]

CGST Rule 27 of Central Goods and Services Tax Rules, 2017 – Value of supply of goods or services where the consideration is not wholly in money

CGST Rule 28 of Central Goods and Services Tax Rules, 2017 – Value of supply of goods or services or both between distinct or related persons, other than through an agent

CGST Rule 29 of Central Goods and Services Tax Rules, 2017 – Value of supply of goods made or received through an agent

CGST Rule 30 of Central Goods and Services Tax Rules, 2017 – Value of supply of goods or services or both based on cost

CGST Rule 31 of Central Goods and Services Tax Rules, 2017 – Residual method for determination of value of supply of goods or services or both

CGST Rule 31A of Central Goods and Services Tax Rules, 2017 – Value of supply in case of lottery, betting, gambling and horse racing

CGST Rule 31B of Central Goods and Services Tax Rules, 2017 – Value of supply in case of online gaming including online money gaming

CGST Rule 31C of Central Goods and Services Tax Rules, 2017 – Value of supply of actionable claims in case of casino

CGST Rule 31D of Central Goods and Services Tax Rules, 2017 – Value of supply of goods on basis of retail sale price

CGST Rule 32 of Central Goods and Services Tax Rules, 2017 – Determination of value in respect of certain supplies

CGST Rule 32A of Central Goods and Services Tax Rules, 2017 – Value of supply in cases where Kerala Flood Cess is applicable

CGST Rule 33 of Central Goods and Services Tax Rules, 2017 – Value of supply of services in case of pure agent

CGST Rule 34 of Central Goods and Services Tax Rules, 2017 – Rate of exchange of currency, other than Indian rupees, for determination of value

CGST Rule 35 of Central Goods and Services Tax Rules, 2017 – Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Chapter-V Input Tax Credit [Rules 36 to 45]

CGST Rule 36 of Central Goods and Services Tax Rules, 2017 – Documentary requirements and conditions for claiming input tax credit

CGST Rule 37 of Central Goods and Services Tax Rules, 2017 – Reversal of input tax credit in the case of non-payment of consideration

CGST Rule 37A of Central Goods and Services Tax Rules, 2017 – Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

CGST Rule 38 of Central Goods and Services Tax Rules, 2017 – Claim of credit by a banking company or a financial institution

CGST Rule 39 of Central Goods and Services Tax Rules, 2017 – Procedure for distribution of input tax credit by Input Service Distributor

CGST Rule 40 of Central Goods and Services Tax Rules, 2017 – Manner of claiming credit in special circumstances

CGST Rule 41 of Central Goods and Services Tax Rules, 2017 – Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

CGST Rule 41A of Central Goods and Services Tax Rules, 2017 – Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

CGST Rule 42 of Central Goods and Services Tax Rules, 2017 – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

CGST Rule 43 of Central Goods and Services Tax Rules, 2017 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

CGST Rule 44 of Central Goods and Services Tax Rules, 2017 – Manner of reversal of credit under special circumstances

CGST Rule 44A of Central Goods and Services Tax Rules, 2017 – Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

CGST Rule 45 of Central Goods and Services Tax Rules, 2017 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Chapter-VI Tax Invoice, Credit and Debit Notes [Rules 46 to 55A]

CGST Rule 46 of Central Goods and Services Tax Rules, 2017 – Tax invoice

CGST Rule 46A of Central Goods and Services Tax Rules, 2017 – Invoice-cum-bill of supply

CGST Rule 47 of Central Goods and Services Tax Rules, 2017 – Time limit for issuing tax invoice

CGST Rule 47A of Central Goods and Services Tax Rules, 2017 – Time limit for issuing tax invoice in cases where recipient is required to issue invoice

CGST Rule 48 of Central Goods and Services Tax Rules, 2017 – Manner of issuing invoice

CGST Rule 49 of Central Goods and Services Tax Rules, 2017 – Bill of supply

CGST Rule 50 of Central Goods and Services Tax Rules, 2017 – Receipt voucher

CGST Rule 51 of Central Goods and Services Tax Rules, 2017 – Refund voucher

CGST Rule 52 of Central Goods and Services Tax Rules, 2017 – Payment voucher

CGST Rule 53 of Central Goods and Services Tax Rules, 2017 – Revised tax invoice and credit or debit notes

CGST Rule 54 of Central Goods and Services Tax Rules, 2017 – Tax invoice in special cases

CGST Rule 55 of Central Goods and Services Tax Rules, 2017 – Transportation of goods without issue of invoice

CGST Rule 55A of Central Goods and Services Tax Rules, 2017 – Tax Invoice or bill of supply to accompany transport of goods

Chapter-VII Accounts and Records [Rules 56 to 58]

CGST Rule 56 of Central Goods and Services Tax Rules, 2017 – Maintenance of accounts by registered persons

CGST Rule 57 of Central Goods and Services Tax Rules, 2017 – Generation and maintenance of electronic records

CGST Rule 58 of Central Goods and Services Tax Rules, 2017 – Records to be maintained by owner or operator of godown or warehouse and transporters

Chapter-VIII Returns [Rules 59 to 84]

CGST Rule 59 of Central Goods and Services Tax Rules, 2017 – Form and manner of furnishing details of outward supplies

CGST Rule 60 of Central Goods and Services Tax Rules, 2017 – Form and manner of ascertaining details of inward supplies

CGST Rule 61 of Central Goods and Services Tax Rules, 2017 – Form and manner of furnishing of return

CGST Rule 61A of Central Goods and Services Tax Rules, 2017 – Manner of opting for furnishing quarterly return.

CGST Rule 62 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of statement and return

CGST Rule 63 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of return by non-resident taxable person

CGST Rule 64 of Central Goods and Services Tax Rules, 2017 – 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

CGST Rule 65 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of return by an Input Service Distributor

CGST Rule 66 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of return by a person required to deduct tax at source

CGST Rule 67 of Central Goods and Services Tax Rules, 2017 – Form and manner of submission of statement of supplies through an e-commerce operator

CGST Rule 67A of Central Goods and Services Tax Rules, 2017 – Manner of furnishing of return or details of outward supplies by short messaging service facility

CGST Rule 68 of Central Goods and Services Tax Rules, 2017 – Notice to non-filers of returns

CGST Rule 69 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 70 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 71 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 72 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 73 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 74 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 75 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 76 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 77 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 78 of Central Goods and Services Tax Rules, 2017 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

CGST Rule 79 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 80 of Central Goods and Services Tax Rules, 2017 – Annual return

CGST Rule 81 of Central Goods and Services Tax Rules, 2017 – Final return

CGST Rule 82 of Central Goods and Services Tax Rules, 2017 – Details of inward supplies of persons having Unique Identity Number

CGST Rule 83 of Central Goods and Services Tax Rules, 2017 – Provisions relating to a goods and services tax practitioner

CGST Rule 83A of Central Goods and Services Tax Rules, 2017 – Examination of Goods and Services Tax Practitioners

CGST Rule 83B of Central Goods and Services Tax Rules, 2017 – Surrender of enrolment of goods and services tax practitioner

CGST Rule 84 of Central Goods and Services Tax Rules, 2017 – Conditions for purposes of appearance

Chapter-IX Payment of Tax [Rules 85 to 88D]

CGST Rule 85 of Central Goods and Services Tax Rules, 2017 – Electronic Liability Register

CGST Rule 86 of Central Goods and Services Tax Rules, 2017 – Electronic Credit Ledger

CGST Rule 86A of Central Goods and Services Tax Rules, 2017 – Conditions of use of amount available in electronic credit ledger

CGST Rule 86B of Central Goods and Services Tax Rules, 2017 – Restrictions on use of amount available in electronic credit ledger

CGST Rule 87 of Central Goods and Services Tax Rules, 2017 – Electronic Cash Ledger

CGST Rule 88 of Central Goods and Services Tax Rules, 2017 – Identification number for each transaction

CGST Rule 88A of Central Goods and Services Tax Rules, 2017 – Order of utilization of input tax credit

CGST Rule 88B of Central Goods and Services Tax Rules, 2017 – Manner of calculating interest on delayed payment of tax

CGST Rule 88C of Central Goods and Services Tax Rules, 2017 – Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

CGST Rule 88D of Central Goods and Services Tax Rules, 2017 – 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

Chapter-X Refund [Rules 89 to 97A]

CGST Rule 89 of Central Goods and Services Tax Rules, 2017 – Application for refund of tax, interest, penalty, fees or any other amount

CGST Rule 90 of Central Goods and Services Tax Rules, 2017 – Acknowledgement

CGST Rule 91 of Central Goods and Services Tax Rules, 2017 – Grant of provisional refund

CGST Rule 92 of Central Goods and Services Tax Rules, 2017 – Order sanctioning refund

CGST Rule 93 of Central Goods and Services Tax Rules, 2017 – Credit of the amount of rejected refund claim

CGST Rule 94 of Central Goods and Services Tax Rules, 2017 – Order sanctioning interest on delayed refunds

CGST Rule 95 of Central Goods and Services Tax Rules, 2017 – Refund of tax to certain persons

CGST Rule 95A of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 95B of Central Goods and Services Tax Rules, 2017 – Refund of tax paid on inward supplies of goods received by Canteen Stores Department

CGST Rule 96 of Central Goods and Services Tax Rules, 2017 – Refund of integrated tax paid on goods or services exported out of India

CGST Rule 96A of Central Goods and Services Tax Rules, 2017 – Export of goods or services under bond or Letter of Undertaking

CGST Rule 96B of Central Goods and Services Tax Rules, 2017 – Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised

CGST Rule 96C of Central Goods and Services Tax Rules, 2017 – Bank Account for credit of refund

CGST Rule 97 of Central Goods and Services Tax Rules, 2017 – Consumer Welfare Fund

CGST Rule 97A of Central Goods and Services Tax Rules, 2017 – Manual filing and processing

Chapter-XI Assessment and Audit [Rules 98 to 102]

CGST Rule 98 of Central Goods and Services Tax Rules, 2017 – Provisional Assessment

CGST Rule 99 of Central Goods and Services Tax Rules, 2017 – Scrutiny of returns

CGST Rule 100 of Central Goods and Services Tax Rules, 2017 – Assessment in certain cases

CGST Rule 101 of Central Goods and Services Tax Rules, 2017 – Audit

CGST Rule 102 of Central Goods and Services Tax Rules, 2017 – Special Audit

Chapter-XII Advance Ruling [Rules 103 to 107A]

CGST Rule 103 of Central Goods and Services Tax Rules, 2017 – Qualification and appointment of members of the Authority for Advance Ruling

CGST Rule 104 of Central Goods and Services Tax Rules, 2017 – Form and manner of application to the Authority for Advance Ruling

CGST Rule 105 of Central Goods and Services Tax Rules, 2017 – Certification of copies of advance rulings pronounced by the Authority

CGST Rule 106 of Central Goods and Services Tax Rules, 2017 – Form and manner of appeal to the Appellate Authority for Advance Ruling

CGST Rule 107 of Central Goods and Services Tax Rules, 2017 – Certification of copies of the advance rulings pronounced by the Appellate Authority

CGST Rule 107A of Central Goods and Services Tax Rules, 2017 – Manual filing and processing

Chapter-XIII Appeals and Revision [Rules 108 to 116]

CGST Rule 108 of Central Goods and Services Tax Rules, 2017 – Appeal to the Appellate Authority

CGST Rule 109 of Central Goods and Services Tax Rules, 2017 – Application to the Appellate Authority

CGST Rule 109A of Central Goods and Services Tax Rules, 2017 – Appointment of Appellate Authority

CGST Rule 109B of Central Goods and Services Tax Rules, 2017 – Notice to person and order of revisional authority in case of revision

CGST Rule 109C of Central Goods and Services Tax Rules, 2017 – Withdrawal of Appeal

CGST Rule 110 of Central Goods and Services Tax Rules, 2017 – Appeal to the Appellate Tribunal

CGST Rule 110A of Central Goods and Services Tax Rules, 2017 – Procedure for the Appeals to be heard by a single Member Bench

CGST Rule 111 of Central Goods and Services Tax Rules, 2017 – Application to the Appellate Tribunal

CGST Rule 112 of Central Goods and Services Tax Rules, 2017 – Production of additional evidence before the Appellate Authority or the Appellate Tribunal

CGST Rule 113 of Central Goods and Services Tax Rules, 2017 – Order of Appellate Authority or Appellate Tribunal

CGST Rule 113A of Central Goods and Services Tax Rules, 2017 – Withdrawal of Appeal or Application filed before the Appellate Tribunal

CGST Rule 114 of Central Goods and Services Tax Rules, 2017 – Appeal to the High Court

CGST Rule 115 of Central Goods and Services Tax Rules, 2017 – Demand confirmed by the Court

CGST Rule 116 of Central Goods and Services Tax Rules, 2017 – Disqualification for misconduct of an authorised representative

Chapter-XIV Transitional Provisions [Rules 117 to 121]

CGST Rule 117 of Central Goods and Services Tax Rules, 2017 – Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

CGST Rule 118 of Central Goods and Services Tax Rules, 2017 – Declaration to be made under clause (c) of sub-section (11) of section 142

CGST Rule 119 of Central Goods and Services Tax Rules, 2017 – Declaration of stock held by a principal and job-worker

CGST Rule 120 of Central Goods and Services Tax Rules, 2017 – Details of goods sent on approval basis

CGST Rule 120A of Central Goods and Services Tax Rules, 2017 – Revision of declaration in FORM GST TRAN-1

CGST Rule 121 of Central Goods and Services Tax Rules, 2017 – Recovery of credit wrongly availed

Chapter-XV Anti-Profiteering [Rules 122 to 137]

CGST Rule 122 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 123 of Central Goods and Services Tax Rules, 2017 – Constitution of the Standing Committee and Screening Committees

CGST Rule 124 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 125 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 126 of Central Goods and Services Tax Rules, 2017 – Power to determine the methodology and procedure

CGST Rule 127 of Central Goods and Services Tax Rules, 2017 – Functions of the Authority

CGST Rule 128 of Central Goods and Services Tax Rules, 2017 – Examination of application by the Standing Committee and Screening Committee

CGST Rule 129 of Central Goods and Services Tax Rules, 2017 – Initiation and conduct of proceedings

CGST Rule 130 of Central Goods and Services Tax Rules, 2017 – Confidentiality of information

CGST Rule 131 of Central Goods and Services Tax Rules, 2017 – Cooperation with other agencies or statutory authorities

CGST Rule 132 of Central Goods and Services Tax Rules, 2017 – Power to summon persons to give evidence and produce documents

CGST Rule 133 of Central Goods and Services Tax Rules, 2017 – Order of the Authority

CGST Rule 134 of Central Goods and Services Tax Rules, 2017 – Omitted

CGST Rule 135 of Central Goods and Services Tax Rules, 2017 – Compliance by the registered person

CGST Rule 136 of Central Goods and Services Tax Rules, 2017 – Monitoring of the order

CGST Rule 137 of Central Goods and Services Tax Rules, 2017 and Explanation to Anti-Profiteering Chapter

Chapter-XVI E-Way Rules [Rules 138 to 138F]

CGST Rule 138 of Central Goods and Services Tax Rules, 2017 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill

CGST Rule 138A of Central Goods and Services Tax Rules, 2017 – Documents and devices to be carried by a person-in-charge of a conveyance

CGST Rule 138B of Central Goods and Services Tax Rules, 2017 – Verification of documents and conveyances

CGST Rule 138C of Central Goods and Services Tax Rules, 2017 – Inspection and verification of goods

CGST Rule 138D and Explanation to E-Way Rules Chapter of Central Goods and Services Tax Rules, 2017 – Facility for uploading information regarding detention of vehicle

CGST Rule 138E of Central Goods and Services Tax Rules, 2017 – Restriction on furnishing of information in PART A of FORM GST EWB-01

CGST Rule 138F of Central Goods and Services Tax Rules, 2017 – 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 [Rules 139 to 141]

CGST Rule 139 of Central Goods and Services Tax Rules, 2017 – Inspection, search and seizure

CGST Rule 140 of Central Goods and Services Tax Rules, 2017 – Bond and security for release of seized goods

CGST Rule 141 of Central Goods and Services Tax Rules, 2017 – Procedure in respect of seized goods

Chapter-XVIII Demands and Recovery [Rules 142 to 161]

CGST Rule 142 of Central Goods and Services Tax Rules, 2017 – Notice and order for demand of amounts payable under the Act

CGST Rule 142A of Central Goods and Services Tax Rules, 2017 – Procedure for recovery of dues under existing laws

CGST Rule 142B of Central Goods and Services Tax Rules, 2017 – Intimation of certain amounts liable to be recovered under section 79 of the Act

CGST Rule 143 of Central Goods and Services Tax Rules, 2017 – Recovery by deduction from any money owed

CGST Rule 144 of Central Goods and Services Tax Rules, 2017 – Recovery by sale of goods under the control of proper officer

CGST Rule 144A of Central Goods and Services Tax Rules, 2017 – Recovery of penalty by sale of goods or conveyance detained or seized in transit

CGST Rule 145 of Central Goods and Services Tax Rules, 2017 – Recovery from a third person

CGST Rule 146 of Central Goods and Services Tax Rules, 2017 – Recovery through execution of a decree, etc

CGST Rule 147 of Central Goods and Services Tax Rules, 2017 – Recovery by sale of movable or immovable property

CGST Rule 148 of Central Goods and Services Tax Rules, 2017 – Prohibition against bidding or purchase by officer

CGST Rule 149 of Central Goods and Services Tax Rules, 2017 – Prohibition against sale on holidays

CGST Rule 150 of Central Goods and Services Tax Rules, 2017 – Assistance by police

CGST Rule 151 of Central Goods and Services Tax Rules, 2017 – Attachment of debts and shares, etc

CGST Rule 152 of Central Goods and Services Tax Rules, 2017 – Attachment of property in custody of courts or Public Officer

CGST Rule 153 of Central Goods and Services Tax Rules, 2017 – Attachment of interest in partnership

CGST Rule 154 of Central Goods and Services Tax Rules, 2017 – Disposal of proceeds of sale of goods or conveyance and movable or immovable property

CGST Rule 155 of Central Goods and Services Tax Rules, 2017 – Recovery through land revenue authority

CGST Rule 156 of Central Goods and Services Tax Rules, 2017 – Recovery through court

CGST Rule 157 of Central Goods and Services Tax Rules, 2017 – Recovery from surety

CGST Rule 158 of Central Goods and Services Tax Rules, 2017 – Payment of tax and other amounts in instalments

CGST Rule 159 of Central Goods and Services Tax Rules, 2017 – Provisional attachment of property

CGST Rule 160 of Central Goods and Services Tax Rules, 2017 – Recovery from company in liquidation

CGST Rule 161 of Central Goods and Services Tax Rules, 2017 – Continuation of certain recovery proceedings

Chapter-XIX Offences and Penalties [Rules 162 to 164]

CGST Rule 162 of Central Goods and Services Tax Rules, 2017 – Procedure for compounding of offences

CGST Rule 163 of Central Goods and Services Tax Rules, 2017 – Consent based sharing of information

CGST Rule 164 of Central Goods and Services Tax Rules, 2017 – Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73