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Rule 44A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter V, Input Tax Credit

At a glance

Entitlement and conditions

Rule 44AThe restriction concerns section 140 credit carried forward from CENVAT credit arising from additional customs duty under section 3(1) of the Customs Tariff Act on imported gold dore bars held, or contained in gold or jewellery held, on 1 July 2017.

Bars, duties and time limits

Rule 44AThe specified credit is restricted to one-sixth. Five-sixths must be debited from the electronic credit ledger on supply of the bars, gold or jewellery; for supplies already made, the rule requires debit within one week of commencement of these Rules.

Rule 44A restricts specified transitional central-tax credit linked to additional customs duty on imported gold dore bars. It covers the stated stock held on 1 July 2017, including gold or jewellery made from those bars. Only one-sixth is retained under the rule; five-sixths must be debited when the goods are supplied, with a separate deadline where supply had already occurred.^[1]

Quick facts

Rule 44A, CGST Rules, 2017

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

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	V, Input Tax Credit
Rule title	Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Amendments
Last amendment	17 August 2017: Inserted vide Notification No. 22/2017-CT dated. 17.08.2017
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	Section 140 of the CGST Act, 2017, Section 164 of the CGST Act, 2017
Structure 44A openingIdentified transitional credit and stock 44A fractionsLiteral restricted credit amount 44A fractionsLiteral debit amount 44A one-sixthObserved restriction of retained credit 44A ordinary supply branchDebit at a later supply event 44A final branchDebit for a supply already made
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 44A, verbatim (show)

¹[Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. -

The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.]

1. Inserted vide Notification No. 22/2017-CT dated. 17.08.2017

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Identified transitional credit and stock 44A opening

Questions to answer on the file9 questions

Which stock named in Rule 44A is identified: gold dore bar, gold or gold jewellery?
Is the credit Central tax?
Was the credit credited to this person’s electronic credit ledger?
Was this credit taken under section 140 as CENVAT credit carried forward?
Did this credit accrue from the additional customs duty levied under Customs Tariff Act section 3(1)?
Was that duty paid at importation of the linked gold dore bar?
Was the stock held on 1 July 2017?
For gold or jewellery, was it made from that imported dore bar?
Does the served Rule 44A apply to this historical matter?

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Literal restricted credit amount 44A fractions

Questions to answer on the file1 question

What is the credit attributable to this covered stock subset?

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Literal debit amount 44A fractions

Questions to answer on the file1 question

What is the credit attributable to this covered stock subset?

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Observed restriction of retained credit 44A one-sixth

Questions to answer on the file2 questions

What credit is attributable to the covered stock subset?
How much credit remains retained for this subset after the restriction?

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Debit at a later supply event 44A ordinary supply branch

Questions to answer on the file5 questions

Had this supply already been made when the amending Rules commenced?
What credit is attributable to the stock now supplied?
What amount was debited from the electronic credit ledger for this supply?
Was this debit made at the time of the supply?
Was the supplied stock the covered dore bar or gold or jewellery made from it?

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Debit for a supply already made 44A final branch

Questions to answer on the file7 questions

Had this exact covered supply already been made at commencement?
What credit is attributable to that supplied stock subset?
How much was actually debited from the electronic credit ledger for it?
What was the amending Rules’ actual commencement date?
What is the documented one-week endpoint from this commencement?
What was the actual electronic-credit-ledger debit date?
Is the prior supply linked to the covered stock subset?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 44A as footnoted in the CBIC text
Note	Change
1	Inserted vide Notification No. 22/2017-CT dated. 17.08.2017^[2]

Provisions connected to Rule 44A
Provision	Connection	Words that tie them
Section 164 of the CGST Act, 2017	Section 164 of the CGST Act, 2017 prescribed by this provision	Notification 22/2017-CT preamble "In exercise of the powers conferred by section 164"
Section 140 of the CGST Act, 2017	this provision requires Section 140 of the CGST Act, 2017	44A "taken in terms of the provisions of section 140"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

Section 140 of the CGST Act, 2017: transitional arrangements for input tax credit

References

Central Board of Indirect Taxes and Customs. "Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
Notification No. 22/2017-Central Tax, dated 17 August 2017: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 1.

External links

CGST Rules, 2017, Rule 44A on the CBIC tax information portal