The article discusses the problems of state regulation of tariffs for gas transportation services through gas distribution networks, which minimize losses and the need to create reasonable verifiable principles for establishing tariffs. The absence in the spheres of natural monopolies of effective competitive mechanisms poses a challenge for the state to create a special system for regulating their activities, which includes legal and organizational components. In each industry where natural monopolies operate, there are some pricing features that are reflected in the legal regulation. This article focuses on the structure of contractual relations in the field of gas supply during the transportation and sale of gas, which allows you to clearly demonstrate the reflection of the regulatory framework reflecting the state’s requirements to keep a separate record of products (services) and costs of its production by an organization engaged in the extraction, transportation and sale of natural gas.