How many sections are in The CGST (Input Tax Credit) Rules, 2017 (TCITCR)?

The The CGST (Input Tax Credit) Rules, 2017 (TCITCR) contains a total of 199 sections organized across 7 chapters. The chapters are: Chapter IIIR — egistration — 156 sections; Chapter IV — Part A – of FORM GST EWB 01 (i.e. facility for generation of — 26 sections; Chapter C — – 9. TDS and TCS Credit (including amendments thereof) received — 4 sections; Chapter VIII — Part B – 12. Tax payable and paid — 4 sections; Chapter IX — Part B – {| — 7 sections; Chapter XI — Part B – {| — 1 sections; Chapter XIII — Part B – {| — 1 sections.

Where can I read the complete TCITCR bare act online for free?

You can read the complete, updated text of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) with all 199 sections for free at Law on Tips (lawontips.com). Each section includes the full legislative text with chapter-wise navigation.

What does TCITCR deal with?

The CGST (Input Tax Credit) Rules, 2017 (TCITCR) is an Indian legislation enacted in 2017 passed by the Parliament of India. Rules specifying the conditions and procedures for claiming Input Tax Credit. Read the complete bare act text with section-by-section navigation at Law on Tips.

What is the full form of TCITCR?

TCITCR stands for "The CGST (Input Tax Credit) Rules, 2017". It is an Indian legislation containing 199 sections across 7 chapters. You can read the complete TCITCR bare act with all sections at Law on Tips.

The CGST (Input Tax Credit) Rules, 2017 (TCITCR) - Complete Bare Act with All 199 Sections | Law on Tips

S.1A[ (a) A registered person having the same PAN and State code as an Input Service Distributor, may issue an invoice or as the case may be , a credit or debit note to transfer the credit of common input services to the Input Services Distributor, which shall contain the following details :

S.9Verification of the application and approval

S.10A[ Furnishing of Bank Account Details. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]

S.10B[ Aadhaar authentication for registered person. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]

S.12Grant of registration to persons required to deduct tax at source or to collect tax at source

S.13Grant of registration to non-resident taxable person

S.14Grant 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

S.16Suo moto registration

S.17Assignment of Unique Identity Number to certain special entities

S.18Display of registration certificate and Goods and Services Tax Identification Number on the name board

S.19Amendment of registration

S.20Application for cancellation of registration

S.21Registration to be cancelled in certain cases

S.21A[ Suspension of registration. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]

S.22Cancellation of registration

S.23Revocation of cancellation of registration

S.24Migration of persons registered under the existing law

S.25[ Physical verification of business premises in certain cases. [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]

S.26Method of authentication

S.27Value of supply of goods or services where the consideration is not wholly in money

S.28Value of supply of goods or services or both between distinct or related persons, other than through an agent

S.29Value of supply of goods made or received through an agent

S.30Value of supply of goods or services or both based on cost

S.31Residual method for determination of value of supply of goods or services or both

S.31A[ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]

S.32Determination of value in respect of certain supplies

S.32A[ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]

S.33Value of supply of services in case of pure agent

S.34[ Rate of exchange of currency, other than Indian rupees, for determination of value. [Substituted 'The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of Section 12 or, as the case may be, section 13 of the Act.' by Notification No. G.S.R. 965(E), dated 27.7.2017 (w.e.f. 19.6.2017).]

S.35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

S.36Documentary requirements and conditions for claiming input tax credit

S.37Reversal of input tax credit in the case of non-payment of consideration

S.38Claim of credit by a banking company or a financial institution

S.39Procedure for distribution of input tax credit by Input Service Distributor

S.40Manner of claiming credit in special circumstances

S.41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

S.41A[ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]

S.42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

S.43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

S.44Manner of reversal of credit under special circumstances

S.44A[ Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. [Inserted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).]

S.45Conditions and restrictions in respect of inputs and capital goods sent to the job worker

S.46Tax invoice

S.46A[ Invoice-cum-bill of supply. [Inserted by Notification No. G.S.R 1251(E), dated 13.10.2017 (w.e.f 19.6.2017).]

S.47Time limit for issuing tax invoice

S.48Manner of issuing invoice

S.49Bill of supply

S.50Receipt voucher

S.51Refund voucher

S.52Payment voucher

S.53Revised tax invoice and credit or debit notes

S.54Tax invoice in special cases

S.55Transportation of goods without issue of invoice

S.55A[ Tax invoice or bill of supply to accompany transport of goods. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]

S.56Maintenance of accounts by registered persons

S.57Generation and maintenance of electronic records

S.58Records to be maintained by owner or operator of godown or warehouse and transporters

S.59[ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]

S.60[ Form and manner of ascertaining details of inward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]

S.61[ Form and manner of furnishing of return. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (with effect from the 1st day of January, 2021).]

S.61A[ Manner of opting for furnishing quarterly return. [Inserted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]

S.62[Form and manner of submission of statement and return] [Substituted 'Form and manner of submission of quarterly return by the composition supplier' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).]

S.63Form and manner of submission of return by non-resident taxable person

S.64Form and manner of submission of return by persons providing online information and database access or retrieval services

S.65Form and manner of submission of return by an Input Service Distributor

S.66Form and manner of submission of return by a person required to deduct tax at source

S.67Form and manner of submission of statement of supplies through an e-commerce operator

S.67A[ Manner of furnishing of return or details of outward supplies by short messaging service facility. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]

S.68Notice to non-filers of returns

S.69Matching of claim of input tax credit

S.70Final acceptance of input tax credit and communication thereof

S.71Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

S.72Claim of input tax credit on the same invoice more than once

S.75Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

S.76Claim of reduction in output tax liability more than once

S.77Refund of interest paid on reclaim of reversals

S.78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

S.79Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

S.80[ Annual return. [Substutited by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]

S.81Final return

S.82Details of inward supplies of persons having Unique Identity Number

S.83Provisions relating to a goods and services tax practitioner

S.83A[ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]

S.83B[ Surrender of enrolment of goods and services tax practitioner. [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]

S.84Conditions for purposes of appearance

S.85Electronic Liability Register

S.86Electronic Credit Ledger

S.86A[ Conditions of use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 954(E), dated 26.12.2019 (w.e.f. 19.6.2017).]

S.86B[ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]

S.87Electronic Cash Ledger

S.88Identification number for each transaction

S.88A[ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]

S.89Application for refund of tax, interest, penalty, fees or any other amount

S.90Acknowledgment

S.91Grant of provisional refund

S.92Order sanctioning refund

S.93Credit of the amount of rejected refund claim

S.94Order sanctioning interest on delayed refunds

S.95Refund of tax to certain persons

S.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. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]

S.96Refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India

S.96A[ [Export] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] of goods or services under bond or Letter of Undertaking

S.96B[ Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]

S.96C[ Bank Account for credit of refund. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]

S.97[ Consumer Welfare Fund. [Substituted by Notification No. G.S.R. 378(E), dated 18.4.2018 (w.e.f. 19.6.2017).]

S.97A[ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]

S.98Provisional Assessment

S.99Scrutiny of returns

S.100[ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]

S.101Audit

S.102Special Audit

S.103[ [Substituted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 1.7.2017).]

S.104Form and manner of application to the Authority for Advance Ruling

S.105Certification of copies of advance rulings pronounced by the Authority

S.106Form and manner of appeal to the Appellate Authority for Advance Ruling

S.107Certification of copies of the advance rulings pronounced by the Appellate Authority

S.107A[ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]

S.108Appeal to the Appellate Authority

S.109Application to the Appellate Authority

S.109A[ Appointment of Appellate Authority. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]

S.109B[ Notice to person and order of revisional authority in case of revision. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]

S.110Appeal to the Appellate Tribunal

S.111Application to the Appellate Tribunal

S.112Production of additional evidence before the Appellate Authority or the Appellate Tribunal

S.113Order of Appellate Authority or Appellate Tribunal

S.114Appeal to the High Court

S.115Demand confirmed by the Court

S.116Disqualification for misconduct of an authorised representative

S.117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

S.118Declaration to be made under clause (c) of sub-section (11) of section 142

S.119Declaration of stock held by a principal and [Job-worker] [Substituted 'agent' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).]

S.120Details of goods sent on approval basis

S.120A[ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]

S.121Recovery of credit wrongly availed

S.122Constitution of the Authority

S.123Constitution of the Standing Committee and Screening Committees

S.124Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

S.125[ Secretary to the Authority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]

S.126Power to determine the methodology and procedure

S.127Duties of the Authority

S.128Examination of application by the Standing Committee and Screening Committee

S.129Initiation and conduct of proceedings

S.130Confidentiality of information

S.131Cooperation with other agencies or statutory authorities

S.132Power to summon persons to give evidence and produce documents

S.133Order of the Authority

S.134[ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]

S.135Compliance by the registered person

S.136Monitoring of the order

S.137Tenure of Authority

S.138[ Information to be furnished prior to commencement of movement of goods and generation of e-way bill. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

S.138A[ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

S.138B[ Verification of documents and conveyances. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

S.138C[ Inspection and verification of goods. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

S.138D[ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

S.138E[ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]

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The CGST (Input Tax Credit) Rules, 2017