Central Goods and Services Tax (CGST) Rules 2017 notified by CBEC; relates to Composition and Registration along with Forms GST CMP-01 to 07 and GST REG-01 to 30: Central Tax Notification No. 3/2017 dt. 19 June 2017
The CBEC (Govt. of India) has notified the ‘Central Goods and Services Tax (CGST) Rules 2017, comprising of 2 Chapters and 26 Rules, i.e. Chapter I on Composition Rules (CGST Rules 3 to 7) along with Forms GST CMP-01 to GST CMP-07 and Chapter II on Registration Rules (CGST Rules 8 to 26) along with Forms GST REG-01 to GST REG-30, applicable w.e.f. 22 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, namely:-
Chapter-wise/ Rule-wise Index of CGST Rules, 2017 relating to Composition/ registration along with respective Forms applicable there-under: