CBIC has recently shared updated compilation of the CGST Rules 2017, as amended upto 01/01/2022, which is divided in 2 Parts, i.e. Part A for CGST Rules and Part B for GST Forms. This compilation of updated CGST Rules has been prepared by CBIC for ready reference of Trade, Industry and Professionals, however it has no legal binding or force, i.e. only the Notifications published in the official Gazette of the Government of India have the force of law.
CBIC’s Compilation of CGST Rules 2017 updated upto 01/01/2022 (Part A: CGST Rules)
CBIC’s Compilation of CGST Rules 2017 updated upto 01/01/2022 (Part B: CGST Forms)
| Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise) |
The Central Goods and services Tax (CGST) Rules, 2017 have been Notified vide CBEC Central Tax Notification 2/2017 dt. 19/06/2017 and have been further amended through various Notifications issued by CBEC/ CBIC from time to time, during 2017, 2018, 2019, 2020 and 2021, as listed below:
| List of CBIC Central Tax Notifications on CGST Amendment Rules (2017, 2018, 2019, 2020 & 2021) |
| 40/2021 dt. 29/12/2021: CGST (10th Amendment) Rules 2021 |
| 37/2021 dt. 01/12/2021: CGST (9th Amendment) Rules 2021 |
| 35/2021 dt. 24/09/2021: CGST (8th Amendment) Rules 2021 |
| 32/2021 dt. 29/08/2021: CGST (7th Amendment) Rules 2021 |
| 30/2021 dt. 30/07/2021: CGST (6th Amendment) Rules, 2021 |
| 27/2021 dt. 01/06/2021: CGST (5th Amendment) Rules, 2021 |
| 15/2021 dt. 18/05/2021: CGST (4th Amendment) Rules, 2021 |
| 13/2021 dt. 01/05/2021: CGST (3rd Amendment) Rules, 2021 |
| 7/2021 dt. 27/04/2021: CGST (2nd Amendment) Rules, 2021 |
| 1/2021 dt. 01/01/2021: CGST (1st Amendment) Rules, 2021 |
| 94/2020 dt. 22/12/2020: CGST (14th Amendment) Rules, 2020 |
| 82/2020 dt. 10/11/2020: CGST (13th Amendment) Rules, 2020 |
| 79/2020 dt. 15/10/2020: CGST (12th Amendment) Rules, 2020 |
| 72/2020 dt. 30/09/2020: CGST (11th Amendment) Rules, 2020 |
| 62/2020 dt. 20/08/2020: CGST (10th Amendment) Rules, 2020 |
| 60/2020 dt. 31/07/2020: CGST (9th Amendment) Rules, 2020 |
| 58/2020 dt. 01/07/2020: CGST (8th Amendment) Rules, 2020 |
| 50/2020 dt. 24/06/2020: CGST (7th Amendment) Rules, 2020 |
| 48/2020 dt. 19/06/2020: CGST (6th Amendment) Rules, 2020 |
| 38/2020 dt. 05/05/2020: CGST (5th Amendment) Rules, 2020 |
| 30/2020 dt. 03/04/2020: CGST (4th Amendment) Rules, 2020 |
| 16/2020 dt. 23/03/2020: CGST (3rd Amendment) Rules, 2020 |
| 8/2020 dt. 02/03/2020: CGST (2nd Amendment) Rules, 2020 |
| 2/2020 dt. 01/01/2020: CGST (1st Amendment) Rules, 2020 |
| 75/2019 dt. 26/12/2019: CGST (9th Amendment) Rules, 2019 |
| 68/2019 dt. 13/12/2019: CGST (8th Amendment) Rules, 2019 |
| 56/2019 dt. 14/11/2019: CGST (7th Amendment) Rules, 2019 |
| 49/2019 dt. 09/10/2019: CGST (6th Amendment) Rules, 2019 |
| 33/2019 dt. 18/07/2019: CGST (5th Amendment) Rules, 2019 |
| 31/2019 dt. 28/06/2019: CGST (4th Amendment) Rules, 2019 |
| 20/2019 dt. 23/04/2019: CGST (3rd Amendment) Rules 2019 |
| 16/2019 dt. 29/03/2019: CGST (2nd Amendment) Rules, 2019 |
| 3/2019 dt. 29/01/2019: CGST (1st Amendment) Rules, 2019 |
| 74/2018 dt. 31/12/2018: CGST (14th Amendment) Rules, 2018 |
| 60/2018 dt. 30/10/2018: CGST (13th Amendment) Rules, 2018 |
| 54/2018 dt. 09/10/2018: CGST (12th Amendment) Rules, 2018 |
| 53/2018 dt. 09/10/2018: CGST (11th Amendment) Rules, 2018 |
| 49/2018 dt. 13/09/2018: CGST (10th Amendment) Rules, 2018 |
| 48/2018 dt. 10/09/2018: CGST (9th Amendment) Rules, 2018 |
| 39/2018 dt. 04/09/2018: CGST (8th Amendment) Rules, 2018 |
| 29/2018 dt. 06/07/2018: CGST (7th Amendment) Rules, 2018 |
| 28/2018 dt. 19/06/2018: CGST (6th Amendment) Rules, 2018 |
| 26/2018 dt. 13/06/2018: CGST (5th Amendment) Rules, 2018 |
| 21/2018 dt. 18/04/2018: CGST (4th Amendment) Rules, 2018 |
| 14/2018 dt. 23/03/2018: CGST (3rd Amendment) Rules, 2018 |
| 12/2018 dt. 07/03/2018: CGST (2nd Amendment) Rules, 2018 |
| 3/2018 dt. 23/01/2018: CGST (1st Amendment) Rules, 2018 |
| 75/2017 dt. 29/12/2017: CGST (14th Amendment) Rules, 2017 |
| 70/2017 dt. 21/12/2017: CGST (13th Amendment) Rules, 2017 |
| 55/2017 dt. 15/11/2017: CGST (12th Amendment) Rules, 2017 |
| 51/2017 dt. 28/10/2017: CGST (11th Amendment) Rules, 2017 |
| 47/2017 dt. 18/10/2017: CGST (10th Amendment) Rules, 2017 |
| 45/2017 dt. 13/10/2017: CGST (9th Amendment) Rules, 2017 |
| 36/2017 dt. 29/09/2017: CGST (8th Amendment) Rules, 2017 |
| 34/2017 dt. 15/09/2017: CGST (7th Amendment) Rules, 2017 |
| 27/2017 dt. 30/08/2017: CGST (6th Amendment) Rules, 2017 |
| 22/2017 dt. 17/08/2017: CGST (5th Amendment) Rules, 2017 |
| 17/2017 dt. 27/07/2017: CGST (4th Amendment) Rules, 2017 |
| 15/2017 dt. 01/07/2017: CGST (3rd Amendment) Rules, 2017 |
| 10/2017 dt. 28/06/2017: CGST (2nd Amendment) Rules, 2017 |
| 7/2017 dt. 27/06/2017: CGST (1st Amendment) Rules, 2017 |
Chapter-wise Index of Contents of CGST Rules, 2017
| Chapters | Subject |
| Chapter I | Preliminary |
| Chapter II | Composition Rules |
| Chapter III | Registration Rules |
| Chapter IV | Determination of Value of Supply Rules |
| Chapter V | Input Tax Credit Rules |
| Chapter VI | Tax Invoice, Credit and Debit Notes Rules |
| Chapter VII | Accounts and Records Rules |
| Chapter VIII | Returns Rules |
| Chapter IX | Payment of Tax Rules |
| Chapter X | Refund Rules |
| Chapter XI | Assessment and Audit Rules |
| Chapter XII | Advance Ruling Rules |
| Chapter XIII | Appeals and Revision Rules |
| Chapter XIV | Transitional Provisions Rules |
| Chapter XV | Anti-Profiteering Rules |
| Chapter XVI | E-way Bill Rules |
| Chapter XVII | Inspection, Search and Seizure Rules |
| Chapter XVIII | Demands and Recovery Rules |
| Chapter XIX | Offences and Penalties Rules |
| GST Forms | |
| CBIC Updates (GST) |
| 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: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |
