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Central Goods and Services Tax Act 2017
Chapter Name
Sub Chapter Name
English Pdf
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Chapter I Preliminary
Rule 1. Short title and Commencement
Chapter I Preliminary
Rule 2. Definitions
Chapter II Composition Rules
Rule 3. Intimation for composition levy.
Chapter II Composition Rules
Rule 4. Effective date for composition levy
Chapter II Composition Rules
Rule 5. Conditions and restrictions for composition levy
Chapter II Composition Rules
Rule 6. Validity of composition levy
Chapter II Composition Rules
Rule 7. Rate of tax of the composition levy
Chapter III Registration
Rule 8. Application for registration
Chapter III Registration
Rule 9. Verification of the application and approval
Chapter III Registration
Rule 10. Issue of registration certificate
Chapter III Registration
Rule 11. Separate registration for multiple business verticals within a State or a Union territory
Chapter III Registration
Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source
Chapter III Registration
Rule 13. Grant of registration to non-resident taxable person
Chapter III Registration
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
Chapter III Registration
Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person
Chapter III Registration
Rule 16. Suo moto registration
Chapter III Registration
Rule 17. Assignment of Unique Identity Number to certain special entities
Chapter III Registration
Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board
Chapter III Registration
Rule 19. Amendment of registration
Chapter III Registration
Rule 20. Application for cancellation of registration
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