Goods and Services Tax

INPUT CREDIT ON DIESEL BILL ( TRANSPORTER)
Query (Issue) Started By: – raj kapoor Dated:- 22-6-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir/Madam
I am the transporter we fill the diesel regularly can i claim input credit on Diesel Amount.
Reply By Ganeshan Kalyani:
The Reply:
Diesel being petroleum product has not been subsumed into GST. Thus in my view, input tax credit on diesel is not eligible to be set off against GST payable.
Rep

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Rule 26
Method of authentication
GST
Registration
Rule 26 of Central Goods and Services Tax Rules, 2017
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
7[****]
(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attendin

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with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate 1[or through esignature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.]
 
 
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NOTES:-
1. 
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 w.e.f. 22-06-2017 before it was read as,
“specified under the provisions of the Information Technology Act, 2000 (21 of 2000).”
2.
Inserted vide Notification No. 38/2020-Central Tax dated 05-05-2020 w.e.f. 21-04-2020
3.
Substituted vide Notification No. 48/2020 – Central Tax dated 19-06-2020 w.e.f. 27-05-2020 before it was read as,
“2[Provided further that a regis

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registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).]
4[Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 6[31st day of October, 2021], also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM

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Rule 25
Physical verification of business premises in certain cases
GST
Registration
Rule 25 of Central Goods and Services Tax Rules, 2017
3[25. Physical verification of business premises in certain cases. –
(1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
(2) Where the physical verification of the place of business of a person is required befo

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erson is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification”
2.
Inserted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 21-08-2020
3.
Substituted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“25. 1[Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication 2[or due to not opting

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Rule 24
Migration of persons registered under the existing law
GST
Registration
Rule 24 of Central Goods and Services Tax Rules, 2017
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of regi

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ied by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable

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n granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.]
(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, 3[on or before 5[31st March, 2018]], at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
 
 
 
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NOTES:-
1. 
Omitted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as,
“Provided f

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Rule 23
Revocation of cancellation of registration
GST
Registration
Rule 23 of Central Goods and Services Tax Rules, 2017
23. Revocation of cancellation of registration.-
(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 3[,subject to the provisions of rule 10B,] submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, 4[within a period of ninety days from the date of the service of the order of cancellation of registration,]] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
5[Provided that such period may, on sufficient cause being shown, and for reasons to be rec

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e of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:
Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.]
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration

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applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
 
 
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NOTES:-
1.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
2.
Inserted vide Notification No. 15 /2021-Central Tax dated 18-05-2021
3. 
Inserted vide Notification No. 35/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022
4.
Substituted vide Not

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Rule 22
Cancellation of registration
GST
Registration
Rule 22 of Central Goods and Services Tax Rules, 2017
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration

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tisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
2[Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.]
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
 
 
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NOTES:-
1.
Omitted vide Notificat

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Rule 21
Registration to be cancelled in certain cases
GST
Registration
Rule 21 of Central Goods and Services Tax Rules, 2017
21. Registration to be cancelled in certain cases.-
The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
1[(b) issues invoice or bill without supply of goods or services 3[or both] in violation of the provisions of this Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.]
2[(d) violates the provision of rule 10A.]
4[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made th

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thereof, has not furnished returns for a continuous period of two tax periods.]
 
 
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NOTES:-
1.
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as,
 “(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.”
2.
Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
3. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
4. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
5. 
Inserted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
6. 
Inserted vide

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Rule 20
Application for cancellation of registration
GST
Registration
Rule 20 of Central Goods and Services Tax Rules, 2017
20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the

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Rule 19
Amendment of registration.
GST
Registration
Rule 19 of Central Goods and Services Tax Rules, 2017
19. Amendment of registration.-
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 3[or in the intimation furnished by the composition taxpayer in FORM GST CMP-02] or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that –
(a) where the change relates to,-
(i) legal name of business

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e relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under 1[sub-rule (2) of rule 8].
2[(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for r

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issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
 
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NOTES:-
1. 
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, ” the said rule ”
2. 
Inserted vide Notification No. 75/2017 – Central Tax dated 29-12-2017
3. 
Inserted vide Notification No. 07/2025-Central Tax dated 23-01-2025 w.e.f. ……….

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Rule 18
Display of registration certificate and Goods and Services Tax Identification Number on the name board.
GST
Registration
Rule 18 of Central Goods and Services Tax Rules, 2017
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Ev

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Rule 17
Assignment of Unique Identity Number to certain special entities
GST
Registration
Rule 17 of Central Goods and Services Tax Rules, 2017
17. Assignment of Unique Identity Number to certain special entities.-
(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner

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Rule 16
Suo moto registration
GST
Registration
Rule 16 of Central Goods and Services Tax Rules, 2017
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such reg

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Rule 15
Extension in period of operation by casual taxable person and non-resident taxable person
GST
Registration
Rule 15 of Central Goods and Services Tax Rules, 2017
15. Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitte

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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 or to a person supplying online money gaming from a place outside India to a person in India
GST
Registration
Rule 14 of Central Goods and Services Tax Rules, 2017
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 1[or to a person supplying online money gaming from a place outside India to a person in India].-
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxab

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Rule 13
Grant of registration to non-resident taxable person
GST
Registration
Rule 13 of Central Goods and Services Tax Rules, 2017
13. Grant of registration to non-resident taxable person.-
(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along wit

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Rule 12
Grant of registration to persons required to deduct tax at source or to collect tax at source
GST
Registration
Rule 12 of Central Goods and Services Tax Rules, 2017
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
1[(1A) A person ap

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n a request made in writing by a person to whom a registration has been granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
 
 
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NOTES:-
1.  
Inserted

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Rule 11
Separate registration for multiple places of business within a State or a Union territory
GST
Registration
Rule 11 of Central Goods and Services Tax Rules, 2017
1[11 Separate registration for multiple places of business within a State or a Union territory.-
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-
(a) such person has more than one place of business as defined in clause (85) of section 2;
(b) such person shall not pay tax under section 10 for any

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separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.]
 
 
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NOTES:-
1.  
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as,
“11. Separate registration for multiple business verticals within a State or a Union territory.-
(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under

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Rule 10
Issue of registration certificate
GST
Registration
Rule 10 of Central Goods and Services Tax Rules, 2017
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, 2[rule 9A and rule 14A,] a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax

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the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
 
 
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NOTES:-
1.
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, “digitally signed”
2. 
Inserted vide Notification No. 18/2025 – Central Tax dated 31-10-2025 w.e.f. 01-11-2025
 
–
Statute, statutory provisio

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