CGST (2nd Amendment) Rules, 2017 notified: Central Tax Notification 10/2017

CBEC Notifies Central Goods and Services Tax (CGST) (Second Amendment) Rules, 2017; New CGST Rules 27 to 138 (Chapters IV to XVI) along with relevant Forms inserted: Central Tax Notification No. 10/2017 dt. 28 June 2017

The CBEC has notified the CGST (Second Amendment) Rules, 2017, whereby New CGST Rules 27 to 138 (Chapters IV to XVI) have been inserted along with relevant Forms, vide CGST Notification No. 10/2017 dt. 28 July 2017, as under:

CGST (Second Amendment Rules) 2017: Central Tax Notification 10/2017 dt. 28 June 2017

G.S.R. (E).:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017.

2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- (contd..please refer attachment).

Summary of New Rules/ Chapters/ Forms added thru Amendments in CGST Rules 2017

New CGST RulesNew Chapters in CGST RulesPage Ref. No. (Attachment)
CGST Rule 27 to 35Chapter IV: Determination of Value of Supply (CGST Rules)1-6
CGST Rule 36 to 45Chapter V: Input Tax Credit (CGST Rules)6-15
CGST Rule 46 to 55Chapter VI: Tax Invoice, Credit and Debit Notes (CGST Rules)15-22
CGST Rule 56 to 58Chapter VII: Accounts and Records (CGST Rules)22-25
CGST Rule 59 to 84Chapter VIII: Returns (CGST Rules)26-36
CGST Rule 85 to 88Chapter IX: Payment of Tax (CGST Rules)36-40
CGST Rule 89 to 97Chapter X: Refund (CGST Rules)40-48
CGST Rule 98 to 102Chapter XI: Assessment and Audit (CGST Rules)48-50
CGST Rule 103 to 107Chapter XII: Advance Ruling (CGST Rules)50-51
CGST Rule 108 to 116Chapter XIII: Appeals and Revision (CGST Rules)51-54
CGST Rule 117 to 121Chapter XIV: Transitional Provisions (CGST Rules)54-56
CGST Rule 122 to 137Chapter XV: Anti-Profiteering (CGST Rules)56-61
CGST Rule 138Chapter XVI: E-way Rules (CGST Rules)61
Forms GST ITC-01 to ITC-0462-73
Form GST ENR-0174-77
Form GSTR-01 to GSTR-1178-137
Form GST PCT-01 to PCT-05138-145
Results of Matching after filing of the Returns of September (to be filed by 20th October)146-147
Form GST PMT-01 to PMT-07148-163
Form GST RFD-01 to RFD-10164-189
Form GST ASMT-01 to ASMT-18190-209
Form GST ADT-01 to ADT-04210-213
Form GST ARA-01 to ARA-03214-218
Form GST APL-01 to APL-08219-238
Form GST TRAN-01 to TRAN-02239-247

In short we can say that CBEC has notified the Final Rules and Forms under CGST in relation to Determination of Value of Supply, Input Tax Credit, Tax Invoice, Credit and Debit Notes, Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, Eway, etc.

Related Posts:

Latest Central Tax (CGST/ IGST) Notifications (2017) issued by CBEC

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

CBEC Notifies CGST (Third Amendment) Rules, 2017: Central Tax Notification 15/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

Leave a Reply