| GSTA_274 | Rule 1 - Short title and Commencement |
| GSTA_275 | Rule 2 - Definitions |
| GSTA_276 | Rule 3 - Intimation for composition levy |
| GSTA_277 | Rule 4 - Effective date for composition levy |
| GSTA_278 | Rule 5 - Conditions and restrictions for composition levy |
| GSTA_279 | Rule 6 - Validity of composition levy |
| GSTA_280 | Rule 7 - Rate of tax of the composition levy |
| GSTA_281 | Rule 8 - Application for registration |
| GSTA_282 | Rule 9 - Verification of the application and approval |
| GSTA_283 | Rule 10 - Issue of registration certificate |
| GSTA_284 | Rule 10A - Furnishing of Bank Account Details |
| GSTA_285 | Rule 10B - Aadhaar authentication of registered person |
| GSTA_286 | Rule 11 - Separate registration for multiple places of business within a State or a Union territory |
| GSTA_287 | Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source |
| GSTA_288 | Rule 13 - Grant of registration to non-resident taxable person |
| GSTA_289 | 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 |
| GSTA_290 | Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person |
| GSTA_291 | Rule 16 - Suo moto registration |
| GSTA_292 | Rule 17 - Assignment of Unique Identity Number to certain special entities |
| GSTA_293 | Rule 18 - Display of registration certificate and Goods and Services Tax Identification Number on the name board |
| GSTA_294 | Rule 19 - Amendment of registration |
| GSTA_295 | Rule 20 - Application for cancellation of registration |
| GSTA_296 | Rule 21 - Registration to be cancelled in certain cases |
| GSTA_297 | Rule 21A - Suspension of registration |
| GSTA_298 | Rule 22 - Cancellation of registration |
| GSTA_299 | Rule 23 - Revocation of cancellation of registration |
| GSTA_300 | Rule 24 - Migration of persons registered under the existing law |
| GSTA_301 | Rule 25 - Physical verification of business premises in certain cases |
| GSTA_302 | Rule 26 - Method of authentication |
| GSTA_303 | Rule 27 - Value of supply of goods or services where the consideration is not wholly in money |
| GSTA_304 | Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent |
| GSTA_305 | Rule 29 - Value of supply of goods made or received through an agent |
| GSTA_306 | Rule 30 - Value of supply of goods or services or both based on cost |
| GSTA_307 | Rule 31 - Residual method for determination of value of supply of goods or services or both |
| GSTA_308 | Rule 31A - Value of supply in case of lottery, betting, gambling and horse racing |
| GSTA_308B | Rule 31B - Value of supply in case of online gaming including online money gaming |
| GSTA_308C | Rule 31C - Value of supply of actionable claims in case of casino |
| GSTA_309 | Rule 32 - Determination of value in respect of certain supplies |
| GSTA_310 | Rule 32A - Value of supply in case where Kerala Flood Cess is applicable |
| GSTA_311 | Rule 33 - Value of supply of services in case of pure agent |
| GSTA_312 | Rule 34 - Rate of exchange of currency, other than Indian rupees, for determination of value |
| GSTA_313 | Rule 35 - Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax |
| GSTA_314 | Rule 36 - Documentary requirements and conditions for claiming input tax credit |
| GSTA_315 | Rule 37 - Reversal of input tax credit in the case of non-payment of consideration |
| GSTA_315A | Rule 37A - Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof |
| GSTA_316 | Rule 38 - Claim of credit by a banking company or a financial institution |
| GSTA_317 | Rule 39 - Procedure for distribution of input tax credit by Input Service Distributor |
| GSTA_318 | Rule 40 - Manner of claiming credit in special circumstances |
| GSTA_319 | Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business |
| GSTA_320 | Rule 41A - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory |
| GSTA_321 | Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof |
| GSTA_322 | Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases |
| GSTA_323 | Rule 44 - Manner of reversal of credit under special circumstances |
| GSTA_324 | Rule 44A - Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar |
| GSTA_325 | Rule 45 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker |
| GSTA_326 | Rule 46 - Tax invoice |
| GSTA_327 | Rule 46A - Invoice-cum-bill of supply |
| GSTA_328 | Rule 47 - Time limit for issuing tax invoice |
| GSTA_328A | Rule 47A - Time limit for issuing tax invoice in cases where recipient is required to issue invoice |
| GSTA_329 | Rule 48 - Manner of issuing invoice |
| GSTA_330 | Rule 49 - Bill of supply |
| GSTA_331 | Rule 50 - Receipt voucher |
| GSTA_332 | Rule 51 - Refund voucher |
| GSTA_333 | Rule 52 - Payment voucher |
| GSTA_334 | Rule 53 - Revised tax invoice and credit or debit notes |
| GSTA_335 | Rule 54 - Tax invoice in special cases |
| GSTA_336 | Rule 55 - Transportation of goods without issue of invoice |
| GSTA_337 | Rule 55A - Tax Invoice or bill of supply to accompany transport of goods |
| GSTA_338 | Rule 56 - Maintenance of accounts by registered persons |
| GSTA_339 | Rule 57 - Generation and maintenance of electronic records |
| GSTA_340 | Rule 58 - Records to be maintained by owner or operator of godown or warehouse and transporters |
| GSTA_341 | Rule 59 - Form and manner of furnishing details of outward supplies |
| GSTA_342 | Rule 60 - Form and manner of ascertaining details of inward supplies |
| GSTA_343 | Rule 61 - Form and manner of furnishing of return |
| GSTA_344 | Rule 61A - Manner of opting for furnishing quarterly return |
| GSTA_345 | Rule 62 - Form and manner of submission of statement and return |
| GSTA_346 | Rule 63 - Form and manner of submission of return by non-resident taxable person |
| GSTA_347 | Rule 64 - Form and manner of submission of return by persons providing online information and database access or retrieval services |
| GSTA_348 | Rule 65 - Form and manner of submission of return by an Input Service Distributor |
| GSTA_349 | Rule 66 - Form and manner of submission of return by a person required to deduct tax at source |
| GSTA_350 | Rule 67 - Form and manner of submission of statement of supplies through an e-commerce operator |
| GSTA_350A | Rule 67A - Manner of furnishing of return or details of outward supplies by short messaging service facility |
| GSTA_351 | Rule 68 - Notice to non-filers of returns |
| GSTA_352 | Rule 69 - Matching of claim of input tax credit |
| GSTA_353 | Rule 70 - Final acceptance of input tax credit and communication thereof |
| GSTA_354 | Rule 71 - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit |
| GSTA_355 | Rule 72 - Claim of input tax credit on the same invoice more than once |
| GSTA_356 | Rule 73 - Matching of claim of reduction in the output tax liability |
| GSTA_357 | Rule 74 - Final acceptance of reduction in output tax liability and communication thereof |
| GSTA_358 | Rule 75 - Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction |
| GSTA_359 | Rule 76 - Claim of reduction in output tax liability more than once |
| GSTA_360 | Rule 77 - Refund of interest paid on reclaim of reversals |
| GSTA_361 | Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier |
| GSTA_362 | Rule 79 - Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier |
| GSTA_363 | Rule 80 - Annual return |
| GSTA_364 | Rule 81 - Final return |
| GSTA_365 | Rule 82 - Details of inward supplies of persons having Unique Identity Number |
| GSTA_366 | Rule 83 - Provisions relating to a goods and services tax practitioner |
| GSTA_367 | Rule 83A - Examination of Goods and Services Tax Practitioners |
| GSTA_368 | Rule 83B - Surrender of enrolment of goods and services tax practitioner |
| GSTA_369 | Rule 84 - Conditions for purposes of appearance |
| GSTA_370 | Rule 85 - Electronic Liability Register |
| GSTA_371 | Rule 86 - Electronic Credit Ledger |
| GSTA_372 | Rule 86A - Conditions of use of amount available in electronic credit ledger |
| GSTA_372A | Rule 86B - Restriction on use of amount available in electronic credit ledger |
| GSTA_373 | Rule 87 - Electronic Cash Ledger |
| GSTA_374 | Rule 88 - Identification number for each transaction |
| GSTA_375 | Rule 88A - Order of utilization of input tax credit |
| GSTA_375B | Rule 88B - Manner of calculating interest on delayed payment of tax |
| GSTA_375C | Rule 88C - Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return |
| GSTA_375D | Rule 88D - Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return |
| GSTA_376 | Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount |
| GSTA_377 | Rule 90 - Acknowledgement |
| GSTA_378 | Rule 91 - Grant of provisional refund |
| GSTA_379 | Rule 92 - Order sanctioning refund |
| GSTA_380 | Rule 93 - Credit of the amount of rejected refund claim |
| GSTA_381 | Rule 94 - Order sanctioning interest on delayed refunds |
| GSTA_382 | Rule 95 - Refund of tax to certain persons |
| GSTA_383 | Rule 95A - Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist |
| GSTA_383B | Rule 95B - Refund of tax paid on inward supplies of goods received by Canteen Stores Department. |
| GSTA_384 | Rule 96 - Refund of integrated tax paid on goods or services exported out of India |
| GSTA_385 | Rule 96A - Export of goods or services under bond or Letter of Undertaking |
| GSTA_386 | Rule 96B - Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised |
| GSTA_387 | Rule 96C - Bank Account for credit of refund |
| GSTA_388 | Rule 97 - Consumer Welfare Fund |
| GSTA_389 | Rule 97A - Manual filing and processing |
| GSTA_390 | Rule 98 - Provisional Assessment |
| GSTA_391 | Rule 99 - Scrutiny of returns |
| GSTA_392 | Rule 100 - Assessment in certain cases |
| GSTA_393 | Rule 101 - Audit |
| GSTA_394 | Rule 102 - Special Audit |
| GSTA_395 | Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling |
| GSTA_396 | Rule 104 - Form and manner of application to the Authority for Advance Ruling |
| GSTA_397 | Rule 105 - Certification of copies of advance rulings pronounced by the Authority |
| GSTA_398 | Rule 106 - Form and manner of appeal to the Appellate Authority for Advance Ruling |
| GSTA_399 | Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority |
| GSTA_400 | Rule 107A - Manual filing and processing |
| GSTA_401 | Rule 108 - Appeal to the Appellate Authority |
| GSTA_402 | Rule 109 - Application to the Appellate Authority |
| GSTA_403 | Rule 109A - Appointment of Appellate Authority |
| GSTA_404 | Rule 109B - Notice to person and order of revisional authority in case of revision |
| GSTA_404A | Rule 109C - Withdrawal of Appeal |
| GSTA_405 | Rule 110 - Appeal to the Appellate Tribunal |
| GSTA_406 | Rule 111 - Application to the Appellate Tribunal. |
| GSTA_407 | Rule 113 - Order of Appellate Authority or Appellate Tribunal |
| GSTA_407A | Rule 113A - Withdrawal of Appeal or Application filed before the Appellate Tribunal |
| GSTA_408 | Rule 114 - Appeal to the High Court |
| GSTA_409 | Rule 115 - Demand confirmed by the Court |
| GSTA_410 | Rule 116 - Disqualification for misconduct of an authorised representative |
| GSTA_411 | Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day |
| GSTA_412 | Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142 |
| GSTA_413 | Rule 119 - Declaration of stock held by a principal and job-worker |
| GSTA_414 | Rule 120 - Details of goods sent on approval basis |
| GSTA_415 | Rule 120A - Revision of declaration in FORM GST TRAN-1 |
| GSTA_416 | Rule 121 - Recovery of credit wrongly availed |
| GSTA_417 | Rule 122 - Constitution of the Authority |
| GSTA_418 | Rule 123 - Constitution of the Standing Committee and Screening Committees |
| GSTA_419 | Rule 124 - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority |
| GSTA_420 | Rule 125 - Secretary to the Authority |
| GSTA_421 | Rule 126 - Power to determine the methodology and procedure |
| GSTA_422 | Rule 127 - Functions of the Authority |
| GSTA_423 | Rule 128 - Examination of application by the Standing Committee and Screening Committee |
| GSTA_424 | Rule 129 - Initiation and conduct of proceedings |
| GSTA_425 | Rule 130 - Confidentiality of information |
| GSTA_426 | Rule 131 - Co-operation with other agencies or statutory authorities |
| GSTA_427 | Rule 132 - Power to summon persons to give evidence and produce documents |
| GSTA_428 | Rule 133 - Order of the Authority |
| GSTA_429 | Rule 134 - Decision to be taken by the majority |
| GSTA_430 | Rule 135 - Compliance by the registered person |
| GSTA_431 | Rule 136 - Monitoring of the order |
| GSTA_432 | Rule 137 - Tenure of Authority |
| GSTA_433 | Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill |
| GSTA_434 | Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance |
| GSTA_435 | Rule 138B - Verification of documents and conveyances |
| GSTA_436 | Rule 138C - Inspection and verification of goods |
| GSTA_437 | Rule 138D - Facility for uploading information regarding detention of vehicle |
| GSTA_438 | Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01 |
| GSTA_438A | Rule 138F - Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof |
| GSTA_439 | Rule 139 - Inspection, search and seizure |
| GSTA_440 | Rule 140 - Bond and security for release of seized goods |
| GSTA_441 | Rule 141 - Procedure in respect of seized goods |
| GSTA_442 | Rule 142 - Notice and order for demand of amounts payable under the Act |
| GSTA_443 | Rule 142A - Procedure for recovery of due under existing laws |
| GSTA_443A | Rule 142B - Intimation of certain amounts liable to be recovered under section 79 of the Act |
| GSTA_444 | Rule 143 - Recovery by deduction from any money owed |
| GSTA_445 | Rule 144 - Recovery by sale of goods under the control of proper officer |
| GSTA_446 | Rule 144A - Recovery of penalty by sale of goods or conveyance detained or seized in transit |
| GSTA_447 | Rule 145 - Recovery from a third person |
| GSTA_448 | Rule 146 - Recovery through execution of a decree, etc. |
| GSTA_449 | Rule 147 - Recovery by sale of movable or immovable property |
| GSTA_450 | Rule 148 - Prohibition against bidding or purchase by officer |
| GSTA_451 | Rule 149 - Prohibition against sale on holidays |
| GSTA_452 | Rule 150 - Assistance by police |
| GSTA_453 | Rule 151 - Attachment of debts and shares, etc. |
| GSTA_454 | Rule 152 - Attachment of property in custody of courts or Public Officer |
| GSTA_455 | Rule 153 - Attachment of interest in partnership |
| GSTA_456 | Rule 154 - Disposal of proceeds of sale of goods or conveyance and movable or immovable property |
| GSTA_457 | Rule 155 - Recovery through land revenue authority |
| GSTA_458 | Rule 156 - Recovery through court |
| GSTA_459 | Rule 157 - Recovery from surety |
| GSTA_460 | Rule 158 - Payment of tax and other amounts in instalments |
| GSTA_461 | Rule 159 - Provisional attachment of property |
| GSTA_462 | Rule 160 - Recovery from company in liquidation |
| GSTA_463 | Rule 161 - Continuation of certain recovery proceedings |
| GSTA_464 | Rule 162 - Procedure for compounding of offences |
| GSTA_464A | Rule 163 - Consent based sharing of information |
| GSTA_465 | Rule 164 - Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 |