GST Rules

Rule-14 of CGST Rules 2017 14. Grant of reg­is­tra­tion to a per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval services

Rule-13 of CGST Rules 2017 13. Grant of reg­is­tra­tion to non-res­i­­dent tax­able —  (1) A non-res­i­­dent tax­able per­son shall elec­tron­i­cal­ly sub­mit an

Rule-12 of CGST Rules 2017 12. Grant of reg­is­tra­tion to per­sons required to deduct tax at source or to col­lect tax

Rule-11 of CGST Rules 2017 11. Sep­a­rate reg­is­tra­tion for mul­ti­ple busi­ness ver­ti­cals with­in a State or a Union ter­ri­to­ry.-  (1) Any

Rule-10 of CGST Rules 2017 10. Issue of reg­is­tra­tion cer­tifi­cate.- (1) Sub­ject to the pro­vi­sions of sub-sec­­tion (12) of sec­tion 25,

Rule‑9 of CGST Rules 2017  9. Ver­i­fi­ca­tion of the appli­ca­tion and approval.-  (1) The appli­ca­tion shall be for­ward­ed to the prop­er officer

8. Appli­ca­tion for reg­is­tra­tion.-  (1) Every per­son, oth­er than a non-res­i­­dent tax­able per­son, a per­son required to deduct tax at

7. Rate of tax of the com­po­si­tion levy.-  The cat­e­go­ry of reg­is­tered per­sons, eli­gi­ble for com­po­si­tion levy under sec­tion 10 and

6. Valid­i­ty of com­po­si­tion levy.-  (1) The option exer­cised by a reg­is­tered per­son to pay tax under sec­tion 10 shall remain

5. Con­di­tions and restric­tions for com­po­si­tion levy.-  (1) The per­son exer­cis­ing the option to pay tax under sec­tion 10 shall comply