Provisions under Rule 2 of the Integrated Goods and Services Tax (IGST) Rules, 2017 relating to “Application of CGST Rules”, applicable w.e.f. 22/06/2017, are as under:
IGST Rule 2: Application of Central Goods and Services Tax Rules
The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.
Amendments History:
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| IGST Rules, 2017: Last Updated 30/11/2023 |
| The Integrated Goods and Services Tax (IGST) Rules 2017 were initially notified by CBEC vide Integrated Tax Notification 4/2017 dated 28/06/2017 (Rule 1 & 2). Subsequently, IGST Rule 3 has been inserted vide Notification 12/2017 and IGST Rules 4 to 9 have been inserted vide Notification 4/2018. Information on this page is a Rule-wise compilation of Amendments made in CGST Rules, 2017 by various Notifications/Orders 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. |
| Latest Updates from CBIC |
| For 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: GST Updates |