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GST Rules
Select Rules
Central Goods and Services Tax Rules, 2017
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
Goods and Services Tax Compensation Cess Rules, 2017
Goods and services Tax Settlement of funds Rules, 2017
Integrated Goods and Services Tax Rules, 2017
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
Select Chapter
All
Central Goods and Services Tax Rules, 2017-
Chapter I-Preliminary
Chapter II-Composition [levy]
Chapter III-Registration
Chapter IV-Determination of value of supply
Chapter V-Input tax credit
Chapter VI-Tax invoice, credit and debit notes
Chapter VII-Accounts and records
Chapter VIII-Returns
Chapter IX-Payment of tax
Chapter X-Refund
Chapter XI-Assessment and audit
Chapter XII-Advance ruling
Chapter XIII-Appeals and revision
Chapter XIV-Transitional provisions
Chapter XV-Anti-profiteering
Chapter XVI-E-way rules
Chapter XVII-Inspection, search and seizure
Chapter XVIII-Demands and recovery
Chapter XIX-Offences and penalties
Act Section Number
Act Section Details
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Central Goods and Services Tax Rules, 2017
Introduction
Preliminary
Rule 1
Short title and Commencement
Rule 2
Definitions
Introduction
Composition Levy
Rule 3
Intimation for composition levy
Rule 4
Effective date for composition levy
Rule 5
Conditions and restrictions for composition levy
Rule 6
Validity of composition levy
Rule 7
Rate of tax of the composition levy
Introduction
Registration
Rule 8
Application for registration
Rule 9
Verification of the application and approval
Rule 10
Issue of registration certificate
Rule 10A
Furnishing of Bank Account Details
Rule 10B
Aadhaar authentication for registered person
Rule 11
Separate registration for multiple places of business within a State or a Union territory
Rule 12
Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13
Grant of registration to non-resident taxable person
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
News Section
News
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16 Sep 26
UPI Remains Free for P2P Transactions, 96% of Merchant Payments Unaffected
Calcutta HC Sets Aside 1.18 Crore GST Demand, Provides ITC Relief for Delay in Filing GSTR-3B
Delhi HC Sets Aside Section 148A(d) Order, Says Assessee Must Get Adequate Time to Respond
CBDT Notifies IIT Roorkee as Scientific Research Institution Under Section 45 of Income-tax Act, 2025
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
15 Sep 26
GSTN Rolls Out Auto-Population Feature for Additional GST Registrations Under Same PAN
Patna HC Cancels ?1.25 Cr GST Demand, Says Tax on Non-GST Petroleum Products Beyond Authority’s Jurisdiction
Karnataka HC Rejects GST Dept. Plea to Revoke Anticipatory Bail for Failure to Appear
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
14 Sep 26
MAT & AMT Under Income Tax Act 2025: Rates, Applicability and Credit Rules
Delhi HC Orders GST Authorities to Ensure Biometric Aadhaar Authentication for New GST Registrations
Delhi ITAT: Transfer Pricing Comparables Can’t Be Excluded Merely Using a Rigid Turnover Filter
Delhi HC: Successor AO Cannot Reopen IT Assessment Solely Due to a Different Opinion from Original AO
13 Sep 26
CBDT Allows Sharing of Income-Tax Data with Andhra Pradesh ITE&C to Identify Eligible Welfare Scheme Beneficiaries
A Guide to TDS on Commission & Brokerage u/s 393(1) [Earlier 194H]
12 Sep 26
Karnataka HC: TPO Can’t Discard Comparables Solely to Adopt Department’s Preferred Set
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
11 Sep 26
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Big Change for Banking Records: New Bankers` Books Evidence Act Takes Effect from 1st Oct 2026
Delhi High Court Mandates Biometric Aadhaar Authentication for All New GST Registrations
10 Sep 26
ICAI Handbook on NRI Residential Status: Key Tax & FEMA Rules Explained
GST Council May Consider Flat 5% GST Rate for Renewable EPC Contracts
Tax Reforms Lead to 1.32 Crore Updated Returns and ?16,083 Crore in Additional Tax: CBDT Member
Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance
09 Sep 26
GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01
ITAT Bengaluru Addresses ?1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection
Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions
GST on Restaurant Bills: Chartered Accountant Explains How to Check GSTIN
08 Sep 26
Key GST Rules for E-Commerce Sellers: Marketplace vs D2C
Delhi HC Denies Release of 233g Gold Bars After Passenger’s Letter Acknowledged Oral SCN
E-Way Bill Generation Records 7.7% YoY Growth in August 2026
GSTN Enables Appeals for NIL or Zero Demand Orders on GST Portal
Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions
07 Sep 26
ESOP Taxation Under Income Tax Act 2025: Rules for Employees and Start-Up Workers
NCLT Chennai Dismisses EY`s Rs 3.11 Crore GST Fee Plea, Says ICAI May Examine Arrangement
06 Sep 26
Madras HC Rules GST Authorities Can Block Electronic Credit Ledger to Recover Tax Dues
ITAT Jodhpur: TDS Credit Can’t Be Rejected Solely Due to Reflection in Trustee’s PAN
05 Sep 26
Assam Govt Notifies Circular No. 01/2026 Establishing GST Facilitation Centres for Taxpayers & DDOs
Madras HC Considers Screenshot Proof of Technical Glitch, Orders Portal Access for ITR Upload
Madras HC Rejects Bogus LTCG Allegation Based on Sharp Jump in Share Price, Restores Section 10(38) Exemption
04 Sep 26
Delhi ITAT Holds Entire Bogus Purchase Value Not Addable to Income, Limits Addition to 5% of Turnover
IT Department Introduces Form 1 for Reporting Undisclosed Foreign Assets Under FAST-DS 2026
Income Tax Portal Allows Taxpayers to File Corruption & Harassment Complaints Online
02 Sep 26
Gross GST Revenue August 2026 Collections Grow 14.8%, Refunds Rise 67.9%
Central Excise Notifications September 2026: Check Revised Duty Rates
August 2026 GST Collections Climb to Nearly ?2 Lakh Crore in Gross Revenue
ITR Filings Cross Record 7.8 Crore Mark for AY 2026-27, Says IT Department
Karnataka HC Allows Sale of Seized Goods Under GST Section 129(6) After Notice to Owner
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
20 Sep 26
To add/amend particulars (other than GSTIN) in GSTR-1 of Aug. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Sep 26
Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).
20 Sep 26
Monthly Return by persons outside India providing online information and data base access or retrieval services, for August.
25 Sep 26
Deposit of GST under QRMP scheme for August .
27 Sep 26
Filing of Financial Statements for FY 2025-26 by OPC Companies.
27 Sep 26
Submission of Cost Audit Report by Cost Auditor to the Board of Directors for FY 2025-26.
28 Sep 26
Return for August by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Sep 26
Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.
30 Sep 26
Quarter 2 – Board Meeting of All Companies
30 Sep 26
Annual General Meeting of All Companies.
30 Sep 26
KYC of All Directors (individuals) who hold DIN on 31st March, 2026.
30 Sep 26
Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office)
30 Sep 26
Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for purchase of property, payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) where lease has terminated, certain other payments made by
30 Sep 26
Filing of Tax Audit Report where due date of ITR is 31 Oct.
30 Sep 26
Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
30 Sep 26
Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
30 Sep 26
Filing of other Audit Reports , where due date of ITR is 31 Oct.
30 Sep 26
Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is Nov 30.?
30 Sep 26
Filing of Statement to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is Nov 30.?
30 Sep 26
Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?
30 Sep 26
Payment of membership fee for 2025-26 by ICAI Members.
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