Rules

Preliminary (Rule 1 - 2)

Composition Levy (Rule 3 - 7)

Registration (Rule 8 - 26)

Registration Rules

Determination of Value of Supply (Rule 27 - 35)

Input Tax Credit (Rule 36 - 45)

Tax Invoice, Credit and Debit Notes (Rule 46 - 55)

Accounts and Records (Rule 56 - 58)

Returns (Rule 59 - 84)

Return Rules

Payment of tax (Rule 85 - 88)

Refund (Rule 89 - 97)

Assessment and Audit (Rule 98 - 102)

Advance Ruling (Rule 103 - 107)

Appeals and Revision (Rule 108 - 116)

Transitional Provisions (Rule 117 - 121)

Anti-Profiteering (Rule 122 - 137)

E-Way Rules (Rule 138)

Inspection, Search and Seizure (Rule 139 - 141)

Demands and Recovery (Rule 142 - 161)

Offences and Penalties (Rule 162)

Sharing of Information (Rule 163)

Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 (Rule 164)