Updated CGST Rules 2017 compiled/ shared by CBIC (amended upto 01/01/2022)

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 20172018, 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

ChaptersSubject
Chapter IPreliminary
Chapter IIComposition Rules
Chapter IIIRegistration Rules
Chapter IVDetermination of Value of Supply Rules
Chapter VInput Tax Credit Rules
Chapter VITax Invoice, Credit and Debit Notes Rules
Chapter VIIAccounts and Records Rules
Chapter VIIIReturns Rules
Chapter IXPayment of Tax Rules
Chapter XRefund Rules
Chapter XIAssessment and Audit Rules
Chapter XIIAdvance Ruling Rules
Chapter XIIIAppeals and Revision Rules
Chapter XIVTransitional Provisions Rules
Chapter XVAnti-Profiteering Rules
Chapter XVIE-way Bill Rules
Chapter XVIIInspection, Search and Seizure Rules
Chapter XVIIIDemands and Recovery Rules
Chapter XIXOffences and Penalties Rules
GST Forms

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, 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
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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