Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
Read Complete Guide →Rule 1(1) says the Rules may be called the Central Goods and Services Tax Rules, 2017, and rule 1(2) says they came into force with effect from 22nd June, 2017. Rule 2 defines "Act", "Form", "Section" and "Special Economic Zone", and clause (e) says that any other word or expression not defined in...
Rule 8(1) requires a person liable to be registered under section 25(1), or seeking registration under section 25(3), to declare his Permanent Account Number and State or Union territory in Part A of FORM GST REG-01 before applying. A temporary reference number then lets the applicant submit Part B...
Under rule 9A, a person who applied under rule 8, rule 12 or rule 17 and is identified on the common portal on data analysis and risk parameters is granted registration electronically within three working days of submission. Under rule 10, the certificate in FORM GST REG-06 is made available on the...
A registered person who has been issued a certificate of registration under rule 10, other than a person notified under section 25(6D), must undergo authentication of the Aadhaar number of the individual rule 10B names for its kind of entity. The authentication is "in order to be eligible" for the...
A person required to deduct tax under section 51 or to collect tax under section 52 applies in FORM GST REG-07, not through the ordinary application in rule 8. The proper officer may grant registration after due verification and issue a certificate in FORM GST REG-06 within three working days...
A non-resident taxable person applies in FORM GST REG-09 at least five days prior to the commencement of business, with a self-attested copy of a valid passport. A person supplying online information and database access or retrieval services, or online money gaming, from a place outside India...
Where an enquiry, survey, inspection, search or other proceeding shows that a person liable to registration has failed to apply, the proper officer may register him on a temporary basis in FORM GST REG-12. The person must then apply for regular registration within ninety days of the grant. Rule 18...
A registered person seeking cancellation under section 29(1) applies electronically in FORM GST REG-16 within a period of thirty days of the occurrence of the event warranting the cancellation, with the stock and liability details the rule lists. Rule 21 states, in clauses (a) to (i), the cases in...
Where the proper officer has reasons to believe that registration is liable to be cancelled under section 29, he issues a notice in FORM GST REG-17 requiring the person to show cause within a period of seven working days from the date of service. The reply is in FORM GST REG-18. If cancellation...
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