S.No	Rule	Subject
1	Rule-1	Short title and Commencement
2	Rule-2	Definitions

S.No	Rule	Subject
1	Rule - 3	Intimation for composition levy.
2	Rule - 4	Effective date for composition levy.
3	Rule - 5	Conditions and restrictions for composition levy.
4	Rule - 6	Validity of composition levy.
5	Rule - 7	Rate of tax of the composition levy.

S.No	Rule	Subject
1	Rule - 8	Application for registration.
2	Rule - 9	Verification of the application and approval
3	Rule - 10	Issue of registration certificate
4	Rule - 11	Separate registration for multiple business verticals within a State or a Union territory
5	Rule - 12	Grant of registration to persons required to deduct tax at source or to collect tax at source
6	Rule - 13	Grant of registration to non-resident taxable person
7	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.
8	Rule - 15	Extension in period of operation by casual taxable person and non-resident taxable person.
9	Rule - 16	Suo moto registration
10	Rule - 17	Assignment of Unique Identity Number to certain special entities
11	Rule - 18	Display of registration certificate andGoods and Services Tax Identification Number on the name board
12	Rule - 19	Amendment of registration
13	Rule - 20	Application for cancellation of registration
14	Rule - 21	Registration to be cancelled in certain cases
15	Rule - 22	Cancellation of registration
16	Rule - 23	Revocation of cancellation of registration
17	Rule - 24	Migration of persons registered under the existing law
18	Rule - 25	Physical verification of business premises in certain cases
19	Rule - 26	Method of authentication

S.No	Rule	Subject
1	Rule -27	Value of supply of goods or services where the consideration is not wholly in money.
2	Rule - 28	Value of supply of goods or services or both between distinct or related persons, other than through an agent
3	Rule - 29	Value of supply of goods made or received through an agent
4	Rule - 30	Value of supply of goods or services or both based on cost
5	Rule - 31	Residual method for determination of value of supply of goods or services or both.
6	Rule - 32	Determination of value in respect of certain supplies
7	Rule - 33	Value of supply of services in case of pure agent.
8	Rule - 34	Rate of exchange of currency, other than Indian rupees, for determination of value.
9	Rule - 35	Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.

S.No	Rule	Subject
1	Rule - 36	Documentary requirements and conditions for claiming input tax credit.
2	Rule - 37	Reversal of input tax credit in the case of non-payment of consideration
3	Rule - 38	Claim of credit by a banking company or a financial institution
4	Rule - 39	Procedure for distribution of input tax credit by Input Service Distributor
5	Rule - 40	Manner of claiming credit in special circumstances.
6	Rule - 41	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
7	Rule - 42	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
8	Rule - 43	Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.
9	Rule - 44	Manner of reversal of credit under special circumstances
10	Rule - 45	Conditions and restrictions in respect of inputs and capital goods sent to the job worker.

S.No	Rule	Subject
1	Rule - 46	Tax invoice
2	Rule - 47	Time limit for issuing tax invoice
3	Rule - 48	Manner of issuing invoice
4	Rule - 49	Bill of supply
5	Rule - 50	Receipt voucher
6	Rule - 51	Refund voucher
7	Rule - 52	Payment voucher
8	Rule - 53	Revised tax invoice and credit or debit notes
9	Rule - 54	Tax invoice in special cases
10	Rule - 55	Transportation of goods without issue of invoice

S.No	Rule	Subject
1	Rule - 56	Maintenance of accounts by registered persons
2	Rule - 57	Generation and maintenance of electronic records
3	Rule - 58	Records to be maintained by owner or operator of godown or warehouse and transporters

database access or retrieval services

S.No	Rule	Subject
1	Rule - 59	Form and manner of furnishing details of outward supplies
2	Rule - 60	Form and manner of furnishing details of inward supplies
3	Rule - 61	Form and manner of submission of monthly return
4	Rule - 62	Form and manner of submission of quarterly return by the composition supplier
5	Rule - 63	Form and manner of submission of return by non-resident taxable person
6	Rule - 64	Form and manner of submission of return by persons providing online information and
7	Rule - 65	Form and manner of submission of return by an Input Service Distributor
8	Rule - 66	Form and manner of submission of return by a person required to deduct tax at source
9	Rule - 67	Form and manner of submission of statement of supplies through an ecommerce operator
10	Rule - 68	Notice to non-filers of returns
11	Rule - 69	Matching of claim of input tax credit
12	Rule - 70	Final acceptance of input tax credit and communication thereof
13	Rule - 71	Communication and rectification of discrepancy in claimof input tax credit and reversal of claim of input tax credit.
14	Rule - 72	Claim of input tax credit on the same invoice more than once
15	Rule - 73	Matching of claim of reduction in the output tax liability
16	Rule - 74	Final acceptance of reduction in output tax liability and communication thereof.
17	Rule - 75	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
18	Rule - 76	Claim of reduction in output tax liability more than once
19	Rule - 77	Refund of interest paid on reclaim of reversals
20	Rule - 78	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
21	Rule - 79	Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
22	Rule - 80	Annual return
23	Rule - 81	Final return
24	Rule - 82	Details of inward supplies of persons having Unique Identity Number
25	Rule - 83	Provisions relating to a goods and services tax practitioner
26	Rule - 84	Conditions for purposes of appearance

S.No	Rule	Subject
1	Rule - 85	Electronic Liability Register
2	Rule - 86	Electronic Credit Ledger
3	Rule - 87	Electronic Cash Ledger
4	Rule - 88	Identification number for each transaction

S.No	Rule	Subject
1	Rule - 89	Application for refund of tax, interest, penalty, fees or any other amount
2	Rule - 90	Acknowledgement
3	Rule - 91	Grant of provisional refund
4	Rule - 92	Order sanctioning refund
5	Rule - 93	Credit of the amount of rejected refund claim
6	Rule - 94	Order sanctioning interest on delayed refunds
7	Rule - 95	Refund of tax to certain persons
8	Rule - 96	Refund of integrated tax paid on goods exported out of India
9	Rule - 96A	Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
10	Rule - 97	Consumer Welfare Fund

S.No	Rule	Subject
1	Rule - 98	Provisional Assessment
2	Rule - 99	Scrutiny of returns
3	Rule - 100	Assessment in certain cases
4	Rule - 101	Audit
5	Rule - 102	Special Audit

S.No	Rule	Subject
1	Rule - 103	Qualification and appointment of members of the Authority for Advance Ruling
2	Rule - 104	Form and manner of application to the Authority for Advance Ruling
3	Rule - 105	Certification of copies of the advance rulings pronounced by the Authority
4	Rule - 106	Form and manner of appeal to the Appellate Authority for Advance Ruling
5	Rule - 107	Certification of copies of the advance rulings pronounced by the Authority

S.No	Rule	Subject
1	Rule - 108	Appeal to the Appellate Authority
2	Rule - 109	Application to the Appellate Authority
3	Rule - 110	Appeal to the Appellate Tribunal
4	Rule - 111	Application to the Appellate Tribunal
5	Rule - 112	Production of additional evidence before the Appellate Authority or the Appellate Tribunal
6	Rule - 113	Order of Appellate Authority or Appellate Tribunal
7	Rule - 114	Appeal to the High Court
8	Rule - 115	Demand confirmed by the Court
9	Rule - 116	Disqualification for misconduct of an authorised representative

S.No	Rule	Subject
1	Rule - 117	Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
2	Rule - 118	Declaration to be made under clause (c) of sub-section (11) of section 142.
3	Rule - 119	Declaration of stock held by a principal and job-worker
4	Rule - 120	Details of goods sent on approval basis
5	Rule - 121	Recovery of credit wrongly availed

S.No	Rule	Subject
1	Rule - 122	Constitution of the Authority
2	Rule - 123	Constitution of the Standing Committee and Screening Committees
3	Rule - 124	Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
4	Rule - 125	Secretary to the Authority
5	Rule - 126	Power to determine the methodology and procedure
6	Rule - 127	Power to determine the methodology and procedure
7	Rule - 128	Examination of application by the Standing Committee and Screening Committee
8	Rule - 129	Initiation and conduct of proceedings
9	Rule - 130	Confidentiality of information
10	Rule - 131	Cooperation with other agencies or statutory authorities
11	Rule - 132	Power to summon persons to give evidence and produce documents
12	Rule - 133	Order of the Authority
13	Rule - 134	Decision to be taken by the majority
14	Rule - 135	Compliance by the registered person
15	Rule - 136	Monitoring of the order
16	Rule - 137	Tenure of Authority

S.No	Rule	Subject
1	Rule - 138	E-way rule

S.No	Rule	Subject
1	Rule - 139	Inspection, search and seizure
2	Rule - 140	Bond and security for release of seized goods
3	Rule - 141	Procedure in respect of seized goods

S.No	Rule	Subject
1	Rule - 142	Notice and order for demand of amounts payable under the Act
2	Rule - 143	Recovery by deduction from any money owed
3	Rule - 144	Recovery by sale of goods under the control of proper officer
4	Rule - 145	Recovery from a third person
5	Rule - 146	Recovery through execution of a decree, etc.
6	Rule - 147	Recovery by sale ofmovable or immovable property
7	Rule - 148	Prohibition against bidding or purchase by officer
8	Rule - 149	Prohibition against sale on holidays
9	Rule - 150	Assistance by police
10	Rule - 151	Attachment of debts and shares, etc
11	Rule - 152	Attachment of property in custody of courts or Public Officer
12	Rule - 153	Attachment of interest in partnership
13	Rule - 154	Disposal of proceeds of sale of goods andmovable or immovable property
14	Rule - 155	Recovery through land revenue authority
15	Rule - 156	Recovery through court
16	Rule - 157	Recovery from surety
17	Rule - 158	Payment of tax and other amounts in installments
18	Rule - 159	Provisional attachment of property
19	Rule - 160	Recovery from company in liquidation
20	Rule - 161	Continuation of certain recovery proceedings

S.No	Rule	Subject
1	Rule - 162	Procedure for compounding of offences