Goods and Services Tax

Rule 5 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 5 – 5. Grant of Registration to persons required to deduct tax at source or collect tax at source (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under section 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Commo

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Rule 4 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 4 – 4. Separate Registrations for multiple business verticals within a State (1) Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (a) Such person has more than one business vertical as defined under subsection (18) of section 2 of the Act; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 8 if any one of the other business ve

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Rule 3 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 3 – 3. Issue of registration certificate (1) Subject to the provisions of sub-section (11) of section 19, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant o

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Rule 2 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 2 – 2. Verification of the application (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three common working days from the date of submission of application. (2) Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in t

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or document being sought under sub-rule (2), the clarification, information or document furnished by the applicant shall be forwarded to the proper officer under said Rules for appropriate action. (CGST Rules) (3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior to any clarification being sought under the sub-rule (2), the information furnished by the applicant shall be forwarded to the proper officer under the CGST Rules for appropriate action. (SGST Rules) (4) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven common working days of receipt of such clarification or informati

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Rule 1 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – REGISTRATION RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ REGISTRATION 1. Application for registration (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under sub-section (1) of section 19 and every person seeking registration under sub-section (3) of section 19 (hereinafter referr

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-mail address. (3) On successful verification of the PAN, mobile number and e-mail address, an application reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the person referred to in sub-rule (1) shall electronically submit an application in Part B of FORM GST REG01, duly signed, along with documents specified in the said Form, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a

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Rule 25 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 25 – 25. Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority, as a Tax Return Preparer, in connection with any proceeding under the Act on behalf of any taxable person or person unless his name has been entered in the list maintained under sub-rule (6) of rule 20 . (2) An Accountant or a Tax return preparer attending

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Rule 24 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 24 – 24. Provisions relating to a Tax Return Preparer (1) An application in FORM GST TRP-1 may be made to the officer authorised in this behalf for enrolment as Tax Return Preparer by any person who satisfies any of the conditions specified below, namely: (a) (i) he is a citizen of India; (ii) he is a person of sound mind; (iii) he is not adjudicated as insolvent; (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years; and (b) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or (c) he has passed: (i) a graduate or

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orised officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate to that effect in FORM GST TRP-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Tax Return Preparer. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled. (4) If any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4 direct that he shall henceforth be disqualified under section 34, after giving him a notice to show cause in FORM GST TRP-3 against such disqualification and after giving him a reasonable opportunity of being heard. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order. (6) A list of Tax Return Preparers enrolled under

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firmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer. (9) A Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorised by the taxable person to: (a) furnish details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make payments for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration. (10) Any taxable person opting to furnish his return through a Tax Return Preparer shall- (a) give his consent in FORM GST TRP-6 to any Tax Return Preparer to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the Tax Return Preparer, ensure that the facts mentioned in the return are true and correct. (11) The Tax Return Preparer shall- (a) prepare the statements with

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Rule 23 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 23 – 23. Details of inward supplies of persons having Unique Identity Number (1) Every person, who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods and/or services in FORM GSTR-11 either directly or from a Facilitation Centre, notified by the Board or Com

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Final return – Rule 22 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 22 – 22. Final return Every registered taxable person

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Rule 21 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 21 – 21. Annual return (1) Every registered taxable person shall furnish an annual return under sub-section (1) of section 30 electronically in FORM GSTR-9 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that a taxable person paying tax under section 8 shall furnish the annual return in FORM G

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Rule 20 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 20 – 20. Communication and rectification of discrepancy in details furnished by the e-Commerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to both electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matchi

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Rule 19 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 19 – 19. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1- (a) GSTIN of the supplier (b) GSTIN/UIN of the recipient, if the recipient is a registered taxable person (c) State of place of supply (d) Date of invoice of the supplier (e) Invoice Number of the supplier (f) Tax rate (g) Taxable value (h) Tax amount: Provided that for all supplies where the supplier is n

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Rule 18 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 18 – 18. Refund of interest paid on reclaim of reversal The interest to be refunded under sub-section (9) of section 29 or sub-section (9) of section 29A shall be claimed by the taxable person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall be available for payment of any future liabil

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Rule 17 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 17 – 17. Claim of reduction in output tax liability more than once

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Rule 16 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 16 – 16. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in subsection (3) of section 29A, and the details of output tax liability to be added under subsection (5) of the said section on account of continuation of such discrepancy shall be made available to the registered taxable person making such claim and the recipient electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2

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Rule 15 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 15 – 15. Final acceptance of reduction of output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 29A, shall be made available electronically to the taxable person making such claim in FORM GST ITC-1 through the Common Portal. (2) The

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Rule 14 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 14 – 14. Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 29A after the due date for furnishing the return in FORM GSTR3 (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Credit Note date (d) Credit Note number (e) Taxable value (f) Tax a

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Rule 13 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 13 – 13. Claim of input tax credit on the same invoice more than on

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Rule 12 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 12 – 12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 29 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy shall be made available to the registered taxable person making such claim and the supplier electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carr

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Rule 11 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 11 – 11. Final acceptance of input tax credit and communication thereof (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 29, shall be made available electronically to the registered taxable person making such claim in FORM GST ITC-1 through the Common Portal. (2) The claim of input tax credi

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Rule 10 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 10 – 10. Matching of claim of input tax credit The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 28, shall be matched under section 29 after the due date for furnishing the return in FORM GSTR-3 (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Invoice/Debit Note date (d)

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Notice to non-filers of returns – Rule 9 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 9 – 9. Notice to non-filers of retu

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Rule 8 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 8 – 8. Form and manner of submission of statement of supplies effected through e-Commerce (1) Every e-Commerce operator required to collect tax at source under section 43C shall furnish a statement in FORM GSTR-8 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner, containing details of suppl

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Rule 7 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 7 – 7. Form and manner of submission of return by a person required to deduct tax at source (1) Every registered taxable person required to deduct tax at source under section 37 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) The details furnished

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Rule 6 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 6 – 6. Form and manner of submission of return by an input service distributor Every input service distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 17, through the Common

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