| Chapter I Preliminary | Rule 1. Short title and Commencement | |
| Chapter I Preliminary | Rule 2. Definitions | |
| Chapter II Composition Rules | Rule 3. Intimation for composition levy. | |
| Chapter II Composition Rules | Rule 4. Effective date for composition levy | |
| Chapter II Composition Rules | Rule 5. Conditions and restrictions for composition levy | |
| Chapter II Composition Rules | Rule 6. Validity of composition levy | |
| Chapter II Composition Rules | Rule 7. Rate of tax of the composition levy | |
| Chapter III Registration | Rule 8. Application for registration | |
| Chapter III Registration | Rule 9. Verification of the application and approval | |
| Chapter III Registration | Rule 10. Issue of registration certificate | |
| Chapter III Registration | Rule 11. Separate registration for multiple business verticals within a State or a Union territory | |
| Chapter III Registration | Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source | |
| Chapter III Registration | Rule 13. Grant of registration to non-resident taxable person | |
| Chapter III Registration | Rule 14. Grant 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 | |
| Chapter III Registration | Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person | |
| Chapter III Registration | Rule 16. Suo moto registration | |
| Chapter III Registration | Rule 17. Assignment of Unique Identity Number to certain special entities | |
| Chapter III Registration | Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board | |
| Chapter III Registration | Rule 19. Amendment of registration | |
| Chapter III Registration | Rule 20. Application for cancellation of registration | |