⌖ Rules & Regulations / §06
The procedural code of GST — registration, return-filing, e-invoicing, refund, audit, advance ruling and appeal. The CGST Rules 2017 form the operative backbone; the parallel IGST, UTGST and Compensation Cess Rules cover their respective levies, and the State GST Rules largely mirror the CGST Rules verbatim.
14 rules
CGST Rules
⌖ Made under
Central Goods and Services Tax Act, 2017
⌖ Authority
CBIC / GST Council
164 numbered Rules across 21 chapters — registration, ITC, valuation, tax invoice / e-invoice, returns, refund, assessment, advance ruling, audit, appeal and transitional provisions. Amended several times every year.
IGST Rules
⌖ Made under
Integrated Goods and Services Tax Act, 2017
⌖ Authority
CBIC
Apportionment of IGST between Centre and States, place-of-supply mechanics for services in multiple States, and the procedural Rules read with the CGST Rules.
UTGST Rules
⌖ Made under
Union Territory Goods and Services Tax Act, 2017
⌖ Authority
CBIC
Procedural Rules for the union territories without legislatures — mirror the CGST Rules in structure and operation.
⌖ Made under
Goods and Services Tax (Compensation to States) Act, 2017
⌖ Authority
CBIC
Procedural Rules for levy, collection and disbursal of Compensation Cess on notified luxury and demerit goods.
SGST Rules
⌖ Made under
State Goods and Services Tax Acts, 2017
⌖ Authority
State commercial tax authorities
Each State (and the UTs with legislatures — Delhi, Puducherry, J&K) notified its own SGST Rules mirroring the CGST Rules. Form numbering and procedure are uniform; enforcement is State-led.
⌖ Made under
Integrated Goods and Services Tax Act, 2017 (Section 17)
⌖ Authority
CBIC / RBI
Apportionment and settlement of IGST between the Centre and the States — fund-flow Rules administered through the GST Settlement Account at RBI.
GSTAT Rules
⌖ Made under
Central Goods and Services Tax Act, 2017 (Section 109)
⌖ Authority
GSTAT
Procedural framework for the newly constituted GSTAT — Form GST APL-05 / 07, electronic filing, principal bench at Delhi and State benches, time limits and listing.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Section 171)
⌖ Authority
Competition Commission of India (post-Dec 2022)
Rules 122-137 — methodology for determining profiteering, investigation by DGAP, hearing before the National Anti-Profiteering Authority (now CCI) and order of reduction.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Section 48)
⌖ Authority
CBIC
Enrolment of GST practitioners — eligibility, examination, authority to act on behalf of registered persons and conditions for removal.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Sections 54-58)
⌖ Authority
CBIC
End-to-end refund mechanics — RFD-01 application, deficiency memo, provisional sanction at 90%, refund of inverted-duty accumulation and zero-rated supplies.
⌖ Made under
Central Goods and Services Tax Act, 2017
⌖ Authority
CBIC / GSTN
Mandatory e-invoicing for B2B supplies above ₹5 crore aggregate turnover — JSON schema, IRP authentication, IRN, QR code and integration with the e-Way Bill system.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Section 68)
⌖ Authority
CBIC / GSTN
Procedure for generation, validity, cancellation and verification of e-way bills — consignment-value threshold, Part-A / Part-B, blocking on non-filing and interception under Section 129.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Chapter XVII)
⌖ Authority
Authority for Advance Ruling (State)
Procedure for ARA-01 application, hearing before AAR, appeal to AAAR in Form ARA-02, and binding nature on the applicant and concerned jurisdictional officer.
⌖ Made under
Central Goods and Services Tax Act, 2017 (Sections 65-66)
⌖ Authority
CBIC / State authorities
Departmental audit under Section 65 — ADT-01 notice, ADT-02 audit report — and special audit under Section 66 by a nominated CA / CMA.
