Goods and Services Tax

Display of registration certificate and GSTIN on the name board
Rule 11
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
11. Display of registration certificate and GSTIN 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) Every registered person shall display his GSTIN on the name board exhibited at the e

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Assignment of unique identity number to certain special entities
Rule 10
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
10. Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number (UIN) 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 EVC, in the manner specified in rule 1 at

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Suo moto registration
Rule 9
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
9. 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 order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date of the grant of such registration, submit an

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Extension in period of operation by casual taxable person and non-resident taxable person
Rule 8
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
8. 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 submitted ele

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Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
Rule 7
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
(1) Any person supplying online information and data base access or ret

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Grant of registration to non-resident taxable person
Rule 6
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
6. 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 EVC, 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 with its tax identification number

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Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 5
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
5. 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 EVC, in FORM GST REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due v

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Separate registration for multiple business verticals within a State or a Union territory
Rule 4
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
4. 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 sub-section (2) of section 25 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 in clause (18) of section 2 ;
(b) No business vertical of a taxable person shall be granted registration to

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Issue of registration certificate
Rule 3
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
3. 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 2, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned to him in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Colle

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Verification of the application and approval
Rule 2
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
2. 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 same are found to be in order, approve the grant of registration to the applicant within three 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 the a

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ion to the applicant within seven working days from the date of receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) within the prescribed period or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG- 05.
(5) If the proper officer fails to take any action –
(a) within three working days from the date of submission of application, or
(b) within seven working days from the date of receipt of clarification, information or documents furnished by the applicant

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Application for registration
Rule 1
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
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 51, a person required to collect tax at source under section 52 and a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act ) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereinafter referred to in this C

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nline by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
(b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
(3) On successful verification of the PAN, mobile number and e-mail address, a temporary 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 applicant shall electronically submit an

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Revised tax invoice and credit or debit notes
Rule 8
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
8. Revised tax invoice and credit or debit notes
(1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall contain the following particulars –
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and GSTIN of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively,, and

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date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit

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Payment voucher
Rule 7
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
7. Payment voucher
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:
(a) name, address and GSTIN of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters

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Refund voucher
Rule 6
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
6. Refund voucher
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash

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Receipt voucher
Rule 5
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
5. Receipt voucher
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) description of goods or services;
(f) amo

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Bill of supply
Rule 4
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
4. Bill of supply
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple series, containing alphabets or numerals or spe

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Manner of issuing invoice
Rule 3
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
3. Manner of issuing invoice
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2

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Time limit for issuing tax invoice
Rule 2
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
2. Time limit for issuing tax invoice
The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-bankin

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Tax invoice
Rule 1
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
Chapter-
TAX INVOICE, CREDIT AND DEBIT NOTES
1. Tax invoice
Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of t

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rated tax, Union territory tax or cess);
(m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
(n) address of delivery where the same is different from the place of supply;
(o) whether the tax is payable on reverse charge basis; and
(p) signature or digital signature of the supplier or his authorized representative:
Provided that the Commissioner may, on the recommendations of the Council, by notification, specify –
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and
(ii) the class of registered persons that wo

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Details of goods sent on approval basis
Rule 4
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
4. Details of goods sent on approval basis
Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
–
Statute, statutory provisions legislation, law, enactment, Act

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Declaration of stock held by a principal and agent
Rule 3
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
3. Declaration of stock held by a principal and agent
Every person to whom the provisions of section 141 or sub-section (14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods,

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Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 2
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
2. Declaration to be made under clause (c) of sub-section (11) of section 142
Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportio

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Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 1
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
CHAPTER –
TRANSITIONAL PROVISIONS
1. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the Common Portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section:
Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days.
Provided further that where the inputs have been received from an Export Oriented Unit or a unit located in Electronic Hardware

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s as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day, and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or the proviso thereto or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law,
(ii) the description and value of the goods or services,
(iii) the quantity in case of goods and the unit or unit quantity code thereof,
(iv) the amount of eligible t

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f sixty per cent. on such goods which attract central tax at the rate of nine per cent. or more and forty per cent. for other goods of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of central tax shall be availed subject to satisfying the following conditions, namely,-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule.
(ii) the document for procurement of such goods is available with the registered person.
(iii) the registered person availing of this sche

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day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) Such credit shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely,-
(i) such goods were not wholly exempt from tax under the Value Added Tax Act,…..
(ii) the document for procurement of such goods is available with the registered

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Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Rule 10
Bill
Input Tax Credit
GST – Input Tax Credit – Final Draft Rules 18-5-2017
10: Conditions and restrictions in respect of inputs and capital goods sent to the job worker
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule Invoice.8:
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker during a tax period shall be included in FO

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Manner of reversal of credit under special circumstances
Rule 9
Bill
Input Tax Credit
GST – Input Tax Credit – Final Draft Rules 18-5-2017
9. Manner of reversal of credit under special circumstances
(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semifinished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of corresponding invoices on which credit had been ava

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stered person shall estimate the amount under sub-rule (1) based on the prevailing market price of goods on the effective date of occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC-03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant.
(6)

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