| 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 |
|