.png)
These rules may be called the Goods and Services Tax Valuation Rules, 2016. They shall come into force on the date appointed for the enforcement of the Central Goods and Services Tax Act, 2017. They apply to the determination of value of supply of goods or services or both under the Act.
In these rules, unless the context otherwise requires:
Where the value of a supply of goods or services or both cannot be determined under section 15 of the Act, the value shall be determined by the following methods in a sequential manner:
Where the consideration is not wholly in money and value cannot be determined under section 15, the value of the supply shall be the open market value of such supply or the value of supply of goods or services of like kind and quality.
Under the computed value method, the value of supply shall be the sum total of:
Where the value cannot be determined under Rules 4 or 5, the value shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules.
The proper officer may reject the declared value if he has reason to doubt the truth or accuracy of the value declared, after giving the supplier a reasonable opportunity of being heard.
The valuation of supply shall be determined as per special provisions in the following cases:
These rules lay down the procedural framework for levy, payment, collection, and administration of Service Tax.
These rules determine the point in time when services are deemed to be provided and tax liability arises.
These rules determine the location where services are considered to be provided, to establish jurisdiction and taxability.
These rules prescribe the method for determining the value on which service tax is to be levied when consideration is not entirely in money.
These rules specify simplified procedures for registration of input service distributors and persons liable to pay tax under reverse charge.
These rules allow service providers and manufacturers to avail credit of taxes paid on inputs, input services, and capital goods used in provision of output services or manufacture of goods.
These rules provide procedures for obtaining advance rulings from the Authority for Advance Rulings by non-residents and other eligible persons.
These rules govern the classification of services as exports and eligibility for exemption or refund.
These rules provide for compounding of offences by paying a specified amount, avoiding prosecution.
These rules provide a mechanism for voluntary disclosure and resolution of disputes before the Settlement Commission.
These rules provided a framework for resolving pending disputes by paying a portion of the tax dues under specified conditions.
A scheme for quick resolution of pending litigation in service tax through partial payments and withdrawal of appeals.
These rules enable provisional attachment of property of the assessee during the pendency of proceedings to safeguard revenue.
This scheme was introduced to assist small service providers in filing service tax returns through trained and certified intermediaries.
These rules may be called the Central Sales Tax (Delhi) Rules, 2005 and shall come into force from the date of their publication.
Defines key terms used in the rules including "Act", "Form", "Commissioner", and other relevant expressions.
Dealers are required to file quarterly returns in the prescribed format showing inter-State sales, stock transfers, and other transactions.
Dealers must furnish an annual reconciliation of the data submitted in quarterly returns along with audited accounts.
Specifies the authority from whom a dealer can obtain Form 'C' for making purchases at concessional rates under CST.
Prescribes the procedure for safe custody and proper use of Form 'D' used in inter-State sales to Government departments.
Relates to certificates in Form 'J' used for inter-State sales to foreign diplomatic missions or consulates.
Covers procedures regarding Form 'I' for sales to SEZ units or developers.
These forms are used in successive sales during inter-State movement of goods without attracting further CST liability.
Describes the authority from which Form 'F' can be obtained, used for stock transfers between branches or consignment agents.
Provision for future use or amendments.
Specifies that the burden of proving a claim for exemption or lower rate lies on the dealer making such a claim.
Dealers must maintain proper books of account and allow inspection by the authorities as and when required.
Describes the conditions and procedure for amending or cancelling a CST registration certificate.
Prescribes the procedure for filing refund claims for excess CST paid or adjustment against future liability.
Specifies the method and timelines for making payments towards CST dues including tax, interest, and penalties.
Defines offences under the CST rules and penalties for contravention or non-compliance.
Requirements for declarations when goods are sold locally but are relevant for CST compliance or records.
Dealers must maintain detailed records of all inter-State transactions including names, addresses, and invoice details.
Outlines the procedure for furnishing security by dealers including acceptable forms (e.g., FDR, bank guarantee).
Describes the process for filing appeals under Section 7(3H) of the CST Act including form, fees, and authority.
Repeals earlier rules and ensures continuation of actions taken under previous provisions to the extent compatible.
These rules may be called the Central Sales Tax (Registration and Turnover) Rules, 1957.
This rule provides definitions for terms used within the rules, including terms like "Act", "dealer", "goods", and "turnover".
Specifies the application procedure for obtaining a certificate of registration, the form to be used, and the details to be furnished by the dealer.
Outlines the steps for verifying and granting registration by the authority including timelines and issuance of the certificate.
Describes registration for dealers liable under Section 6 of the CST Act, and the documents required.
Provides for voluntary registration by dealers not otherwise liable to pay CST but who wish to avail the benefits of registration.
Explains conditions under which a certificate may be cancelled such as cessation of business or misuse of registration.
The registered dealer is required to display the original certificate of registration prominently at the principal place of business.
Details the procedure for amending particulars in the certificate or cancelling it due to closure, change in constitution, or any other valid reason.
Allows dealers to obtain a duplicate copy of the registration certificate if the original is lost, destroyed, or defaced.
Specifies how turnover is to be calculated for the purposes of the CST Act, including inclusions and exclusions.
Dealers are required to maintain detailed accounts relating to inter-State sales, stock transfers, and declarations received.
States the class of goods a dealer can purchase at concessional rates under declaration in Form 'C'.
Prescribes the form and frequency of CST returns to be filed by registered dealers, including timelines and annexures.
These rules may be called the Central Sales Tax (Bombay) Rules, 1957. They extend to the whole of the State of Bombay as constituted immediately before the 1st May, 1960.
This rule provides definitions for terms used within the rules, including "Act", "Assessing Authority", and other relevant expressions.
Specifies the security to be furnished by dealers for registration or continuation of registration under the CST Act.
Deals with the procedure to be followed if a surety becomes insolvent or dies, requiring a fresh surety or deposit.
Prescribes the method and format in which accounts related to inter-State sales must be maintained by the dealer.
These rules have been deleted and are no longer applicable.
Details the authority from which declaration forms and certificates may be obtained and the conditions regarding their use, custody, and maintenance.
Mandates maintenance of records of certificates and declarations under section 6(2), 6A, and section 8(4)(a), including supporting documentation.
Provides that declaration forms should be obtained and issued from the State where goods are delivered, under specified conditions.
Explains the procedure for obtaining a certificate under section 8(4)(b) of the CST Act.
Deals with the submission of CST returns by registered dealers, including form, manner, and due dates.
Provides for remission of tax in certain prescribed cases subject to specified conditions and approvals.
Specifies that accounts and related records shall be preserved for a minimum period of eight years.
Empowers authorities to call for information and inspect books, records, and premises of the dealer.
Mandates a declaration to be made regarding the manager in case of undivided Hindu Families or associations.
Dealers must notify any change in ownership, nature of business, or constitution of the firm to the prescribed authority.
Prescribes the forms required to be used for various purposes under the rules and CST Act.
Provides for the procedure to submit appeals under section 7(3H) including timelines and documentation.
Specifies the procedure for claiming refund of excess tax paid under the CST Act.
Mandates that only a registered dealer can collect tax under the CST Act and outlines related conditions.
Provides a process for applying for cancellation of an erroneous or invalid assessment order.
Specifies penalties for contravention of the provisions of the CST Act or these rules.
These rules provide the method to determine the transaction value of imported goods under Section 14 of the Customs Act, 1962. Key provisions include:
These rules outline the principles for determining the value of export goods under Section 14 of the Customs Act. The primary rule is:
These rules define the origin of goods for preferential tariff treatment under the CEPA between India and UAE. Key highlights:
These rules may be called the CENVAT Credit Rules, 2017. They extend to the whole of India and come into force on the date of their publication in the Official Gazette.
This rule provides definitions of key terms such as ‘CENVAT credit’, ‘inputs’, ‘input service’, ‘manufacturer’, and ‘output service’ relevant to these rules.
Specifies the duties and taxes for which CENVAT credit can be availed by manufacturers and service providers.
Outlines special provisions for availment of credit in specific situations such as change in ownership or merger.
Credit available even in case of goods or services later becoming exempt, subject to certain conditions.
Describes conditions such as documentation, use in manufacture of dutiable goods, and reversal of credit for exempt goods.
Provides for refund of accumulated CENVAT credit in case of exports or inverted duty structure.
Mandates maintenance of records and timely filing of returns for availing and utilizing credit.
Specifies procedure for input credit distribution by a manufacturer’s warehouse to its units.
Allows storage of inputs outside factory premises under specified conditions and permissions.
Lists the prescribed documents such as invoices and challans for availing credit.
Requires every manufacturer/service provider to file an annual return in the prescribed form.
Allows transfer of unutilized credit in cases such as shifting of factory or change in constitution.
Specifies rules for transferring credit of additional duty under Section 3(5) of the Customs Tariff Act.
Outlines treatment of credit during transitions such as changes in law or tax regime.
Provides for recovery of credit that was wrongly taken or erroneously refunded along with interest.
Describes the circumstances under which goods or inputs can be confiscated and penalties imposed.
Specifies penalties for contravention of the provisions of these rules where no specific penalty is provided.
Empowers authorities to impose restrictions in special cases to prevent misuse of credit.
Contains miscellaneous provisions to support the effective implementation of the rules.
These rules govern the taxation on the entry of specified goods into local areas in Rajasthan for consumption, use or sale.
Applies specifically to motor vehicles brought into local areas in Rajasthan.
Regulates the levy of entry tax on motor vehicles in Andhra Pradesh.
Deals with entry of other goods (besides vehicles) into Andhra Pradesh local areas.
Rules framed under the Punjab Entry Tax Act to regulate entry of goods into local areas.
Enables the levy and collection of tax on goods entering UP local areas.
Provides for levying entry tax on vehicles entering Maharashtra local limits.
Regulates entry tax on various goods (excluding vehicles) entering Maharashtra.
Framed to implement the West Bengal Entry Tax Act for taxing goods entering local areas.
