CGST Rules 2017 (Central Goods and Services Tax Rules) notified by CBEC: Central Tax Notification 3/2017

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.

CGST Rules 2017 (Composition/ Registration) : Central Tax Notification No. 3/2017 dt. 19 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:

Chapter/ Rule/ Particulars
CHAPTER – I: PRELIMINARY
Rule 1 : Short title, Extent and Commencement
Rule 2 : Definitions
CHAPTER – II: COMPOSITION RULES
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 RULES
Rule 8 : Application for Registration
Rule 9 : Verification and Approval of Application for Registration
Rule 10 : Issue of Registration Certificate
Rule 11 : Separate Registrations for Multiple Business Verticals 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 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 Registered Business Premises in Certain Cases
Rule 26 : Methods of Authentication/ Verification of e-filed documents
Download PDF Copy
Forms under CGST Rules 2017 for Composition
Forms under CGST Rules 2017 for Registration
CGST Rules, 2017 (Composition/ Registration): CGST Notification 3/2017 dt. 19 June 2017

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CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017 

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

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