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GST Rules
Select Rules
Central Goods and Services Tax Rules, 2017
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
Goods and Services Tax Compensation Cess Rules, 2017
Goods and services Tax Settlement of funds Rules, 2017
Integrated Goods and Services Tax Rules, 2017
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
Select Chapter
All
Central Goods and Services Tax Rules, 2017-
Chapter I-Preliminary
Chapter II-Composition [levy]
Chapter III-Registration
Chapter IV-Determination of value of supply
Chapter V-Input tax credit
Chapter VI-Tax invoice, credit and debit notes
Chapter VII-Accounts and records
Chapter VIII-Returns
Chapter IX-Payment of tax
Chapter X-Refund
Chapter XI-Assessment and audit
Chapter XII-Advance ruling
Chapter XIII-Appeals and revision
Chapter XIV-Transitional provisions
Chapter XV-Anti-profiteering
Chapter XVI-E-way rules
Chapter XVII-Inspection, search and seizure
Chapter XVIII-Demands and recovery
Chapter XIX-Offences and penalties
Act Section Number
Act Section Details
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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
News Section
News
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22 Aug 25
Excel Utility of ITR-7 for AY 2025-26 Released by Income Tax Department
MCTC Seeks Extension of GSTR-3B Deadline for Maharashtra Taxpayers Amid Heavy Rains
Nomura: GST Rate Cut on Cars Likely Soon, a Potential Game-Changer for Auto Sector
ITAT: Assessment Without Sec. 143(2) Notice Is Invalid and Can’t Be Rectified by Section 292BB
CAG Report Flags ?1,260 Cr GST Revenue Loss in Karnataka Due to Tax Lapses
21 Aug 25
Smartphone Industry Seeks GST Cut to 5% for Boosting Demand and Affordability
Kolkata ITAT Grants Widow Right to Claim TDS Credit on Husband’s Income After Death
CBDT Introduces Rules 3C and 3D U/S 17(2) via Notification No. 133/2025
CBIC Extends GSTR-3B Filing Due Date: New Due Date & Applicable Cities Announced
20 Aug 25
New Income Tax Bill, 2025: Major Corporate Tax Reforms to Simplify Compliance and Boost Certainty
No Proposal to Impose Fees on UPI: Finance Ministry Reaffirms in Lok Sabha
CBDT Notifies New Salary & Income Thresholds Under Section 17 of Income Tax Act
GST Rate Revamp May Cut Small Car Tax from 29% to 18%, Prices Likely to Drop
FM to Address GoM Tomorrow, Pitch Sweeping GST Reforms with New 2-Tier Structure
PM Modi Leads High-Level Meeting on Next-Gen GST Reforms
19 Aug 25
Centre: New GST Regime to Prioritise Poor, Middle Class, Farmers and MSMEs
Rajasthan Issues Circular to Scrutinise GST ITC Claims in Cases of Delayed Registration
Patna HC: GST Refund Limitation to Be Computed from Date of Correct Tax Payment
18 Aug 25
CBDT Amends Form No. 7 to include both Assessment Year and Block Period Effective from 1st September 2025
ICAI Issues Checklist for Filing ITR-1 and ITR-4 for AY 2025-26
17 Aug 25
Apollo Tyres Receives GST Demand Order from TN Commercial Taxes Department
Officer Barred from Relevying Covered Demand: Orissa HC Quashes GST Order as Double Taxation
GSTN Launches "Navigate to GSTR-1A" on GST Portal
GST Council Likely to Approve 5% and 18% Two-Slab Structure: Big Reforms Coming by Diwali
16 Aug 25
Title : India’s FY26 Gross Direct Tax Collections Reach ?7.99 Lakh Crore as of Aug 11
Facility for Filing Updated Returns for AY 2021-22 and AY 2022-23 for ITR-3 and ITR-4 Now Available
Income Tax Department Releases Excel Utility of ITR-6 for AY 2025-26
15 Aug 25
ICAI Hails New Income Tax Bill 2025 as a Clear, Business-Friendly Framework
CBIC and CBDT Grapple with 39–34% Staff Shortages Amid New Tax Reforms
CAG Flags Gaps in GST E-Way Bill System
13 Aug 25
Rajya Sabha Passes New Income Tax Bill 2025 by Voice Vote to Replace Six-Decade-Old Act
Calcutta HC Quashes GST Order for Violating Mandatory Hearing Requirement U/S 75(4)
Calcutta HC: GST Authorities Cannot Recover Full Tax Demand Before Appeal Period Ends
Karnataka Officers Uncover Approx. ?39,000 Crore GST Evasion in FY 2024-25
12 Aug 25
ICAI Launches Practical Guide to GST Disputes to Empower CAs in Litigation and Representation
GST ITC Reversal on Expired Drugs: Gujarat HC Seeks Department’s Response
Vyapar Mandal Meets Union MoS Chaudhary Over GST Simplification in Punjab
Madras HC Quashes GST Orders Issued Under Notif. No. 56/2023, Says Extension Valid Only in Exceptional Circumstances
11 Aug 25
ITR-5 Excel Utility for AY 2025-26 Released
Lok Sabha Passes Manipur GST Amendment Bill 2025
Government Appoints 31 Technical Members (Centre) to State Benches of GST Appellate Tribunal
GST ITC Reversal on Expired Drugs: Gujarat HC Seeks Department’s Response
10 Aug 25
Income Tax Bill 2025 Withdrawn, Fresh Version to Be Tabled in Lok Sabha on August 11
ICAI Launches International ADR Centre to Promote Alternate Dispute Resolution in India
Vyapar Mandal Meets Union MoS Chaudhary Over GST Simplification in Punjab
Madras HC Quashes GST Orders Issued Under Notif. No. 56/2023, Says Extension Valid Only in Exceptional Circumstances
09 Aug 25
Parliamentary Panel Seeks Faster Appointment of GST Appellate Tribunal Benches Nationwide
AP Launches ?5?Crore Thrift Fund for Weavers, Offsets GST for Handlooms
Orissa High Court Directs 10% Tax Payment Within a Week for GST Appeal Relief
08 Aug 25
Delhi HC: Consolidated GST SCN Must for Multiple-Year ITC Mismatch Allegations
Uttar Pradesh Records First Fiscal YoY GST Rise Post June Slump
Supreme Court Rejects Plea Challenging Relief on GST ECL Blocking
Due Date Reminder
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25 Aug 25
Deposit of GST under QRMP scheme for July .
28 Aug 25
Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Aug 25
Deposit of TDS u/s 194-IA on payment made for purchase of property in July.
30 Aug 25
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Aug 25
Deposit of TDS on certain payments made by individual/HUF u/s 194M for July.
30 Aug 25
Deposit of TDS on Virtual Digital Assets u/s 194S for July.
31 Aug 25
Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
31 Aug 25
Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
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