Rule 3 – Intimation for composition levy
Rule 4 – Effective date for composition levy
Rule 5 – Conditions and restrictions for composition levy
Rule 6 – Validity of composition levy
Rule 7 – Rate of tax of the composition levy

Rule 8 – Application for registration
Rule 9 – Verification of the application and approval
Rule 10 – Issue of registration certificate
Rule 10A – Furnishing of Bank Account Details
Rule 10B Aadhaar Authentication for Registered Person
Rule 11 – Separate registration for multiple business verticals within a State or a Union territory
Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 – Grant of registration to non-resident taxable person
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
Rule 15 – Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16 – Suo moto registration
Rule 17 – Assignment of Unique Identity Number to certain special entities
Rule 18 – Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 – Amendment of registration
Rule 20 – Application for cancellation of registration
Rule 21 – Registration to be cancelled in certain cases
Rule 21A – Suspension of registration
Rule 22 – Cancellation of registration
Rule 23 – Revocation of cancellation of registration
Rule 24 – Migration of persons registered under the existing law
Rule 25 – Physical verification of business premises in certain cases
Rule 26 – Method of authentication

Rule 27 – Value of supply of goods or services where the consideration is not wholly in money
Rule 28 – Value of supply of goods or services or both between distinct or related persons,other than through an agent
Rule 29 – Value of supply of goods made or received through an agent
Rule 30 – Value of supply of goods or services or both based on cost
Rule 31 – Residual method for determination of value of supply of goods or services or both
Rule 31A – Value of supply in case of lottery, betting, gambling and horse racing
Rule 32 – Determination of value in respect of certain supplies
Rule 32A – Value of supply in cases where Kerala Flood Cess is applicable
Rule 33 – Value of supply of services in case of pure agent
Rule 34 – Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35 – Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Rule 36 – Documentary requirements and conditions for claiming input tax credit
Rule 37 – Reversal of input tax credit in the case of non-payment of consideration
Rule 38 – Claim of credit by a banking company or a financial institution
Rule 39 – Procedure for distribution of input tax credit by Input Service Distributor
Rule 40 – Manner of claiming credit in special circumstances
Rule 41 – Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 41A – Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory 
Rule 42 – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Rule 43 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 44 – Manner of reversal of credit under special circumstances
Rule 44A – Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 46 – Tax invoice
Rule 46A – Invoice-cum-bill of supply
Rule 47 – Time limit for issuing tax invoice
Rule 48 – Manner of issuing invoice
Rule 49 – Bill of supply
Rule 50 – Receipt voucher
Rule 51 – Refund voucher
Rule 52 – Payment voucher
Rule 53 – Revised tax invoice and credit or debit notes
Rule 54 – Tax invoice in special cases
Rule 55 – Transportation of goods without issue of invoice
Rule 55A – Tax Invoice or bill of supply to accompany transport of goods

Rule 56 – Maintenance of accounts by registered persons
Rule 57 – Generation and maintenance of electronic records
Rule 58 – Records to be maintained by owner or operator of godown or warehouse and transporters

Rule 59 – Form and manner of furnishing details of outward supplies
Rule 60 – Form and manner of furnishing details of inward supplies
Rule 61 – Form and manner of submission of monthly return
Rule 61A – Manner of opting for furnishing quarterly return
Rule 62 – Form and manner of submission of quarterly return by the composition supplier
Rule 63 – Form and manner of submission of return by non-resident taxable person
Rule 64 – Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 65 – Form and manner of submission of return by an Input Service Distributor
Rule 66 – Form and manner of submission of return by a person required to deduct tax at source
Rule 67 – Form and manner of submission of statement of supplies through an ecommerce operator
Rule 67A – Manner of furnishing of return or details of outward supplies by short messaging service facility
Rule 68 – Notice to non-filers of returns
Rule 69 – Matching of claim of input tax credit
Rule 70 – Final acceptance of input tax credit and communication thereof
Rule 71 – Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72 – Claim of input tax credit on the same invoice more than once
Rule 73 – Matching of claim of reduction in the output tax liability
Rule 74 – Final acceptance of reduction in output tax liability and communication thereof
Rule 75 – Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76 – Claim of reduction in output tax liability more than once
Rule 77 – Refund of interest paid on reclaim of reversals
Rule 78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79 – Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
Rule 80 – Annual return
Rule 81 – Final return
Rule 82 – Details of inward supplies of persons having Unique Identity Number
Rule 83 – Provisions relating to a goods and services tax practitioner
Rule 83A – Examination of Goods and Services Tax Practitioners
Rule 83B – Surrender of enrolment of goods and services tax practitioner
Rule 84 – Conditions for purposes of appearance

Rule 85 – Electronic Liability Register
Rule 86 – Electronic Credit Ledger
Rule 86A – Conditions of use of amount available in electronic credit ledger
Rule 86B – Restrictions on use of amount available in electronic credit ledger
Rule 87 – Electronic Cash Ledger
Rule 88 – Identification number for each transaction
Rule 88A – Order of utilization of input tax credit

Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount
Rule 90 – Acknowledgement
Rule 91 – Grant of provisional refund
Rule 92 – Order sanctioning refund
Rule 93 – Credit of the amount of rejected refund claim
Rule 94 – Order sanctioning interest on delayed refunds
Rule 95 – Refund of tax to certain persons
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
Rule 96 – Refund of integrated tax paid on goods exported out of India
Rule 96A – Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Rule 96B – Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
Rule 96C Bank Account for Credit of Refund
Rule 97 – Consumer Welfare Fund
Rule 97A – Manual filing and processing

Rule 98 – Provisional Assessment
Rule 99 – Scrutiny of returns
Rule 100 – Assessment in certain cases
Rule 101 – Audit
Rule 102 – Special Audit

Rule 103. Qualification and appointment of members of the Authority for Advance Ruling
Rule 104. Form and manner of application to the Authority for Advance Ruling
Rule 105. Certification of copies of advance rulings pronounced by the Authority
Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 107A. Manual filing and processing

Rule 108 – Appeal to the Appellate Authority
Rule 109 – Application to the Appellate Authority
Rule 109A – Appointment of Appellate Authority
Rule 109B – Notice to person and order of revisional authority in case of revision 
Rule 110 – Appeal to the Appellate Tribunal
Rule 111 – Application to the Appellate Tribunal
Rule 112 – Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Rule 113 – Order of Appellate Authority or Appellate Tribunal
Rule 114 – Appeal to the High Court
Rule 115 – Demand confirmed by the Court
Rule 116 – Disqualification for misconduct of an authorised representative

Rule 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 119. Declaration of stock held by a principal and job-worker
Rule 120. Details of goods sent on approval basis
Rule 120A. Revision of declaration in FORM GST TRAN-1
Rule 121. Recovery of credit wrongly availed

Rule 122 – Constitution of the Authority
Rule 123 – Constitution of the Standing Committee and Screening Committees
Rule 124 – Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 125 – Secretary to the Authority
Rule 126 – Power to determine the methodology and procedure
Rule 127 – Duties of the Authority
Rule 128 – Examination of application by the Standing Committee and Screening Committee
Rule 129 – Initiation and conduct of proceedings
Rule 130 – Confidentiality of information
Rule 131 – Cooperation with other agencies or statutory authorities
Rule 132 – Power to summon persons to give evidence and produce documents
Rule 133 – Order of the Authority
Rule 134 – Decision to be taken by the majority
Rule 135 – Compliance by the registered person
Rule 136 – Monitoring of the order
Rule 137 – Tenure of Authority

Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill
Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance
Rule 138B – Verification of documents and conveyances
Rule 138C – Inspection and verification of goods 
Rule 138D – Facility for uploading information regarding detention of vehicle 
Rule 138E – Restriction on furnishing of information in PART A of FORM GST EWB-01 

Rule 139 – Inspection, search and seizure
Rule 140 – Bond and security for release of seized goods
Rule 141 – Procedure in respect of seized goods

Rule 142 – Notice and order for demand of amounts payable under the Act
Rule 142A – Procedure for recovery of dues under existing laws
Rule 143 – Recovery by deduction from any money owed
Rule 144 – Recovery by sale of goods under the control of proper officer
Rule 145 – Recovery from a third person
Rule 146 – Recovery through execution of a decree, etc
Rule 147 – Recovery by sale of movable or immovable property
Rule 148 – Prohibition against bidding or purchase by officer
Rule 149 – Prohibition against sale on holidays
Rule 150 – Assistance by police
Rule 151 – Attachment of debts and shares, etc
Rule 152 – Attachment of property in custody of courts or Public Officer
Rule 153 – Attachment of interest in partnership
Rule 154 – Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 – Recovery through land revenue authority
Rule 156 – Recovery through court
Rule 157 – Recovery from surety
Rule 158 – Payment of tax and other amounts in instalments
Rule 159 – Provisional attachment of property
Rule 160 – Recovery from company in liquidation
Rule 161 – Continuation of certain recovery proceedings

Rule 162 – Procedure for compounding of offences