Category: CGST Rules

1[Rule 10A Furnishing of Bank Account Details After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number...

Rule 10 Issue of registration 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...

Rule 9 Verification of the application and approval (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the...

Rule 8 Application for registration 14[ (1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of...

Rule 7 Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of...

Rule 6 Validity of composition 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...

Rule 5 Conditions and restrictions for composition 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...

Rule 4 Effective date for composition 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...

Rule 3 Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts...

Rule 2 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 Form appended...