Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

2021-10-07 CGST Rules 2017

Central Goods and Services Tax (CGST) Rules, 2017 have been notified by Govt. on 19/06/2017 followed with various amendment notifications issued by CBIC from time to time (i.e. in 2017/ 2018/ 2019/ 2020/ 2021). Accordingly, CBIC has shared Compilation of Updated ‘CGST Rules 2017’ as amended upto 01/01/2022.

CBEC Notifications on CGST Rules 2017 and Amendments thereto
Updated CGST Rules 2017 compiled/ shared by CBIC (amended upto 01/01/2022)
CGST (1st ~ 5th Amendments) Rules, 2022 notified by CBIC
CGST (1st ~ 10th Amendments) Rules, 2021 notified by CBIC
CGST (1st ~ 14th Amendments) Rules, 2020 notified by CBIC
CGST (1st ~ 9th Amendments) Rules, 2019 notified by CBIC
CGST (1st ~ 14th Amendments) Rules, 2018 notified by CBIC
CGST (1st~14th Amendments) Rules, 2017 notified by CBEC
Central Goods and Services Tax Rules (CGST) Rules, 2017 (dt. 19/06/2017)

Chapter-wise/ Rules-wise List of CGST Rules as notified/ amended by the CBIC:

Chapter/ Rule/ Particulars
Chapter – I: Preliminary
Rule 1 : Short title and Commencement
Rule 2 : Definitions
Chapter – II: Composition Rules Levy
Rule 3 : Intimation for Composition Levy
Rule 4 : Effective Date for Composition Levy
Rule 5 : Conditions and Restrictions for Composition Levy
Rule 6 : Validity of Composition Levy
Rule 7 : Tax Rate under Composition Levy
Chapter – III: Registration
Rule 8 : Application for Registration
Rule 9 : Verification and Approval of Application for Registration
Rule 10 : Issue of Registration Certificate
Rule 10A: Furnishing of Bank Account Details after Registration
Rule 10B: Aadhaar authentication for registered person
Rule 11 : Separate registration for multiple places of business within a State/ UT
Rule 12 : Registration of Persons required to deduct TDS/ TCS
Rule 13 : Registration of Non-resident Taxable Person
Rule 14 : Registration of OIDAR Services Provider
Rule 15 : Extension of Operation Period (Casual/ Non-resident Taxable Person)
Rule 16 : Suo-moto/ Temporary Registration
Rule 17 : Assignment of Unique Identity Number (UIN) to certain Special Entities
Rule 18 : Display of Registration Certificate and GSTIN
Rule 19 : Amendment of Registration
Rule 20 : Application for Cancellation of Registration
Rule 21 : Registration liable to Cancellation in Certain Cases
Rule 21A : Suspension of GST Registration
Rule 22 : Cancellation of Registration
Rule 23 : Revocation of Cancellation of Registration
Rule 24 : Migration/ Enrollment of Taxpayers Registered under the Existing Law
Rule 25 : Physical Verification of Business Premises in Certain Cases
Rule 26 : Methods of Authentication/ Verification of e-filed documents
Chapter IV- Determination of Value of Supply
Rule 27 : Value of Supply of Goods or Services (Consideration not wholly in Money)
Rule 28 : Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent)
Rule 29 : Value of Supply of Goods through an Agent
Rule 30 : Value of Supply of Goods/ Services based on Cost
Rule 31 : Residual Method for Determination of Value of Supply of Goods/ Services
Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing
Rule 31B: Value of supply in case of online gaming including money gaming
Rule 31C: Value of supply of actionable claims in case of casino
Rule 32: Determination of Value in respect of Certain Supplies
Rule 32A: Value of supply where Kerala Flood Cess is applicable
Rule 33 : Value of Supply of Services in case of pure Agent
Rule 34 : Foreign Exchange Rate for Determination of Value
Rule 35 : Value of Supply inclusive of IGST, CGST, UTGST, SGST
Chapter V – Input Tax Credit
Rule 36 : Documentary Requirements for claiming ITC
Rule 37 : Reversal of ITC (Non-payment of Consideration)
Rule 37A: ITC Reversal for non-payment of tax by supplier and re-availment
Rule 38 : Claim of ITC by Banks/ Financial Institutions
Rule 39 : Procedure for Distribution of ITC by ISD
Rule 40 : Manner of Claiming ITC in Special Circumstances
Rule 41 : Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Rule 41A : Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT
Rule 42 : Manner of Determination of Input Tax Credit in respect of Inputs or Input Services and Reversal thereof
Rule 43 : Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain Cases
Rule 44 : Manner of Reversal of ITC under Special Circumstances
Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 45 : Restrictions on Inputs/ Capital Goods sent for Job Work
Chapter VI – Tax Invoice, Credit and Debit Notes
Rule 46 : Tax Invoice
Rule 46A : Invoice cu-m Bill of supply
Rule 47 : Time Limit for Issuing Tax Invoice
Rule 48 : Manner of Issuing Tax Invoice
Rule 49 : Bill of Supply
Rule 50 : Receipt Voucher
Rule 51 : Refund Voucher
Rule 52 : Payment Voucher
Rule 53 : Revised Tax Invoice and Credit or Debit Notes
Rule 54 : Tax Invoice in Special Cases
Rule 55 : Transportation of Goods without issue of Invoice
Rule 55A : Tax Invoice or bill of supply to accompany transport of goods
Chapter VII – Accounts and Records
Rule 56 : Maintenance of Accounts by Registered Persons
Rule 57 : Generation and Maintenance of Electronic Records
Rule 58 : Records to be Maintained by Owner or Operator of Godown or Warehouse and Transporters
Chapter VIII – Returns
Rule 59 : Form and Manner of Furnishing Details of Outward Supplies
Rule 60 : Form and Manner of Furnishing Details of Inward Supplies
Rule 61 : Form and Manner of furnishing of return
Rule 61A : Manner of opting for furnishing quarterly return
Rule 62 : Form and manner of submission of statement and return
Rule 63 : Form and Manner of Submission of Return by Non-resident Taxable Person
Rule 64 : Form and Manner of Submission of Return by Persons Providing OIDAR Services
Rule 65 : Form and Manner of Submission of Return by an Input Service Distributor
Rule 66 : Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)
Rule 67 : Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator
Rule 67A : Manner of furnishing of return by SMS facility
Rule 68 : Notice to Non-filers of Returns
Rule 69 : Matching of Claim of Input Tax Credit (OMITTED)
Rule 70 : Final Acceptance of Input Tax Credit and Communication thereof (OMITTED)
Rule 71 : Communication and Rectification of Discrepancy in ITC Claim/ Reversal thereof (OMITTED)
Rule 72 : Claim of Input Tax Credit on the same Invoice more than Once (OMITTED)
Rule 73 : Matching of Claim of Reduction in the Output Tax Liability (OMITTED)
Rule 74 : Final Acceptance of Reduction in Output Tax Liability and Communication thereof (OMITTED)
Rule 75 : Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction (OMITTED)
Rule 76 : Claim of Reduction in Output Tax Liability more than Once (OMITTED)
Rule 77 : Refund of Interest Paid on Reclaim of Reversals (OMITTED)
Rule 78 : Matching of Details furnished by e-Commerce Operator/ Supplier
Rule 79 : Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ Supplier (OMITTED)
Rule 80 : Annual Return
Rule 81 : Final Return
Rule 82 : Details of Inward Supplies of Persons having Unique Identity Number
Rule 83 : Provisions relating to a Goods and Services Tax (GST) Practitioner
Rule 83A : GSTP Examination Procedure
Rule 83B : Surrender of GSTP Enrollment
Rule 84 : Conditions for Purposes of Appearance by GST Practitioner
Chapter IX – Payment of Tax
Rule 85 : Electronic Liability Register
Rule 86 : Electronic Credit Ledger
Rule 86A : Conditions of use of amount available in electronic credit ledger
Rule 86B : Restrictions on use of amount available in electronic credit ledger
Rule 87 : Electronic Cash Ledger
Rule 88 : Unique Identification Number (UIN) for each Transaction
Rule 88A : Order of utilization of input tax credit (ITC)
Rule 88B: Manner of calculating interest on delayed payment of tax
Rule 88C: Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B
Rule 88D: Manner of Dealing with ITC Differences of GSTR-2B & 3B
Chapter X – Refund
Rule 89 : Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount
Rule 90 : Acknowledgement for Refund Application
Rule 91 : Grant of Provisional Refund
Rule 92 : Order Sanctioning Refund
Rule 93 : Credit of the Amount of Rejected Refund Claim
Rule 94 : Order Sanctioning Interest on Delayed Refunds
Rule 95 : Refund of Tax to certain Persons
Rule 95A: Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists (OMITTED)
Rule 96 : Refund of IGST on Exported Goods or Services
Rule 96A : Export of goods or services under bond or Letter of Undertaking
Rule 96B : Recovery of refunded unutilised ITC/ IGST where export proceeds not realised
Rule 96C: Bank Account for credit of refund
Rule 97 : Consumer Welfare Fund
Rule 97A : Manual filing and processing
Chapter XI – Assessment and Audit
Rule 98 : Provisional Assessment
Rule 99 : Scrutiny of Returns
Rule 100 : Assessment in Certain Cases
Rule 101 : Audit
Rule 102 : Special Audit
Chapter XII – Advance Ruling
Rule 103 : Qualification and Appointment of Members of the AAR
Rule 104 : Form and Manner of Application to the AAR
Rule 105 : Certification of Copies of Advance Rulings Pronounced by the AAR
Rule 106 : Form and Manner of Appeal to the AAAR
Rule 107 : Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)
Rule 107A : Manual filing and processing
Chapter XIII – Appeals and Revision
Rule 108 : Appeal to the Appellate Authority
Rule 109 : Application to the Appellate Authority
Rule 109A : Appointment of Appellate Authority
Rule 109B : Notice to person and order of revisional authority in case of revision
Rule 109C: Withdrawal of Appeal
Rule 110 : Appeal to the Appellate Tribunal
Rule 111 : Application to the Appellate Tribunal
Rule 112 : Production of Additional Evidence before the Appellate Authority/ Tribunal
Rule 113 : Order of Appellate Authority/ Tribunal
Rule 114 : Appeal to the High Court
Rule 115 : Demand Confirmed by the Court
Rule 116 : Disqualification for Misconduct of an Authorised Representative
Chapter XIV – Transitional Provisions
Rule 117 : Tax or Duty Credit Carried Forward under any Existing Law or on Goods Held in Stock on the Appointed Day
Rule 118 : Declaration to be made under Section 142(11)(c)
Rule 119 : Declaration of Stock held by a Principal and Agent
Rule 120 : Details of Goods sent on Approval Basis
Rule 120A : Revision of declaration in FORM GST TRAN-1
Rule 121 : Recovery of Credit wrongly Availed
Chapter XV – Anti-Profiteering
Rule 122 : Constitution of the Anti-Profiteering Authority (OMITTED)
Rule 123 : Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)
Rule 124 : Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority (OMITTED)
Rule 125 : Secretary to the Anti-Profiteering Authority (OMITTED)
Rule 126 : Power to Determine the Methodology and Procedure (Anti-Profiteering)
Rule 127 : Functions of the Authority (Anti-Profiteering)
Rule 128 : Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)
Rule 129 : Initiation and Conduct of Proceedings (Anti-Profiteering)
Rule 130 : Confidentiality of Information (Anti-Profiteering)
Rule 131 : Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering)
Rule 132 : Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)
Rule 133 : Order of the Authority (Anti-Profiteering)
Rule 134 : Decision to be taken by the Majority (Anti-Profiteering) (OMITTED)
Rule 135 : Compliance by the Registered Person (Anti-Profiteering)
Rule 136 : Monitoring of the Order (Anti-Profiteering)
Rule 137 : Tenure of Authority (Anti-Profiteering) (OMITTED)
Chapter XVI – E-way Rules
Rule 138 : Generation of e-way Bill for Movement of Goods
Rule 138A : Documents/ Devices to be carried in a Conveyance
Rule 138B : Verification of Documents and conveyances (e-way Bill)
Rule 138C : Inspection and Verification of Goods (e-way Bill)
Rule 138D : Facility for uploading information regarding detention of vehicle
Rule 138E : Restriction on furnishing of information in PART A of FORM GST EWB 01
Rule 138F: Intra-State movement of Gold, Precious Stones, etc.
Chapter XVII – INSPECTION, SEARCH AND SEIZURE
Rule 139 : Inspection, Search and Seizure
Rule 140 : Bond and Security for Release of Seized Goods
Rule 141 : Procedure in respect of Seized Goods
 Chapter XVIII – DEMANDS AND RECOVERY
Rule 142 : Notice and Order for Demand under the Act
Rule 142A : Procedure for recovery of dues under existing laws
Rule 142B: Intimation of Amounts Recoverable u/s 79 (DRC-01D)
Rule 143 : Recovery by Deduction from any Money Owed
Rule 144 : Recovery by Sale of Goods under the Control of Proper Officer
Rule 144A: Recovery of penalty by sale of goods or conveyance detained or seized in transit
Rule 145 : Recovery from a Third Person
Rule 146 : Recovery through Execution of a Decree, etc.
Rule 147 : Recovery by Sale of Movable or Immovable Property
Rule 148 : Prohibition against Bidding or Purchase by Officer
Rule 149 : Prohibition against Sale on Holidays
Rule 150 : Assistance by Police
Rule 151 : Attachment of Debts and Shares, etc.
Rule 152 : Attachment of Property in Custody of Courts or Public Officer
Rule 153 : Attachment of Interest in Partnership
Rule 154 : Disposal of Proceeds of Sale of Goods and Movable or Immovable Property
Rule 155 : Recovery through Land Revenue Authority
Rule 156 : Recovery through Court
Rule 157 : Recovery from Surety
Rule 158 : Payment of Tax and Other Amounts in Installments
Rule 159 : Provisional Attachment of Property
Rule 160 : Recovery from Company in Liquidation
Rule 161 : Continuation of certain Recovery Proceedings
Chapter XIX – OFFENCES AND PENALTIES
Rule 162 : Procedure for Compounding of Offences
Rule 163: Consent-based Sharing of Taxpayer’s Information
GST Forms

Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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