Rule-58 of CGST Rules 2017 58. Records to be main­tained by own­er or oper­a­tor of godown or ware­house and trans­porters.-  (1)

Rule-57 of CGST Rules 2017 57. Gen­er­a­tion and main­te­nance of elec­tron­ic records.-  (1) Prop­er elec­tron­ic back-up of records shall be maintained

Rule- 56 of CGST Rules 2017 56. Main­te­nance of accounts by reg­is­tered —  (1) Every reg­is­tered per­son shall keep and main­tain, in

Rule-45 of CGST Rules 2017 45. Con­di­tions and restric­tions in respect of inputs and cap­i­tal goods sent to the job worker.- 

Rule-44 of CGST Rules 2017 44. Man­ner of rever­sal of cred­it under spe­cial —  (1) The amount of input tax cred­it relating

Rule-43 of CGST Rules 2017 43. Man­ner of deter­mi­na­tion of input tax cred­it in respect of cap­i­tal goods and rever­sal thereof

Rule-42 of CGST Rules 2017 42. Man­ner of deter­mi­na­tion of input tax cred­it in respect of inputs or input ser­vices and

Rule-41 of CGST rules 2017 41. Trans­fer of cred­it on sale, merg­er, amal­ga­ma­tion, lease or trans­fer of a busi­ness.- A registered

Rule-40 of CGST Rules 2017 40. Man­ner of claim­ing cred­it in spe­cial cir­cum­stances.-  (1) The input tax cred­it claimed in accordance

Rule-39 of CGST Rules 2017 39. Pro­ce­dure for dis­tri­b­u­tion of input tax cred­it by Input Ser­vice Dis­trib­u­tor.-  (1) An Input Service