Rule 42 (CGST Rule)

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

Rule 43 (CGST Rule)

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

Rule 44 (CGST Rule)

Manner of reversal of credit under special circumstances

Rule 44A (CGST Rule)

Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Rule 45 (CGST Rule)

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

Rule 46 (CGST Rule)

Tax invoice

Rule 46A (CGST Rule)

Invoice-cum-bill of supply

Rule 47 (CGST Rule)

Time limit for issuing tax invoice

Rule 48 (CGST Rule)

Manner of issuing invoice

Rule 49 (CGST Rule)

Bill of supply

Rule 50 (CGST Rule)

Receipt voucher

Rule 51 (CGST Rule)

Refund voucher

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