It is suggested that Rules be redrafted as follows:

1. Rule 1 – Accounts

Every registered taxable person shall maintain and preserve accounts as follows:

a) Prescribed under Companies Act, 2013 to the person having same PAN

b) If (a) is not applicable, those prescribed under any other law which requires the person having same PAN to maintain accounts

c) If (a) and (b) are not applicable, accounts prescribed under either (a) or (b) had the same been applicable

Rule 2 – Records

Every registered taxable person shall maintain and preserve accounts as follows:

a) Documents and records that form the basis for the information available on Common Portal in respect of allotted registration number

b) Contracts, agreements and other documents of arrangements with other persons

c) Documents and records in respect of nature of transaction with other distinct persons

d) Such other documents as may be specified by Commissioner

Rule 3 – Accounts and Records on Computer System

Every registered taxable person may maintain accounts and records in any computer system or other software application at any location including remote location. The remote location shall not be such as to render the information unavailable at any time.

The information referred above shall be maintained separately by every distinct person in a manner that the following information is available in respect of transactions at every location in the State:

Inward and outward supplies

Removal of goods not being supplies and their returns

Portion of its information that is uploaded on Common Portal by said registered taxable person.


1. Consequence of delay in filing hardcopy of appeal

Rule 4(2) of the draft GST Appeals & Revision Rules requires filing of hardcopy of appeal within 7 days. But the said rules does not provide for the consequences of delay in filing of an appeal.


There may be bona fide reasons for not filing with hardcopies within the time prescribed. Without a clear provision regarding the implications, there may be an interpretation that the appeal may be treated as null and void. This would diminish the statutory force of e-filing of appeals


It is suggested that after Rule 4(2) a proviso be inserted as follows:

“provided where an appeal has not been filed within the time permitted above, the Appellate Authority may not dismiss the appeal filed under section 107 without examining the reasons for delay or omission to file the hardcopy as required”


1. Cross-references rule number incorrect

Rule 2(5) of draft GST return rules refers to ISD invoice ‘…. issued under rule 7….”

However, there appears to be an error as ISD invoice is referred in rule 6 and not 7


It is suggested that said rule be amended by making the reference to “rule 6”instead of “rule 7”.

Source- http://www.idtc.icai.org/

Click here to know how to fill trans1 gst


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