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

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

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

Leave a Reply

FREE NEWSLETTER

Please Signup for 

CA Club's Daily Updates via Email

(After submitting your email below, please check your inbox. Open the email from Feedburner and click on the confirmation link... That's All)