GST Rules

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 255 items in 13 pages
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