Updated Compilation of “CGST Rules 2017” shared by CBIC (as amended upto 1 Feb. 2019)

Updated Compilation of “CGST Rules 2017” shared by CBIC (as amended upto 1 Feb. 2019)

CBIC has shared the Updated Compilation of “CGST Rules 2017”, as amended upto 1 Feb. 2019, which has been prepared for convenience and easy reference of the trade, industry and Professionals. It may be noted that this compilation 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.

Updated Compilation of “CGST Rules 2017 (part-A: Rules)” shared by CBIC (as amended upto 1 Feb. 2019)

Updated Compilation of “CGST Rules 2017 (part-B: Forms)” shared by CBIC (as amended upto 1 Feb. 2019)

The Central Goods and services Tax (CGST) Rules, 2017 have been Notified vide Notification No. 3/2017-Central Tax (Dated 19th June 2017) and have been further amended through different Notifications issued by CBIC from time to time, as under:

i) Notification No. 7/2017-Central Tax dt. 27th June 2017,

ii) Notification No. 10/2017-Central Tax dt. 28th June 2017,

iii) Notification No. 15/2017-Central Tax dt. 1st July 2017,

iv) Notification No. 17/2017-Central Tax dt. 27th July 2017,

v) Notification No. 22/2017-Central Tax dt. 17th August 2017,

vi) Notification No. 27/2017-Central Tax dt. 30th August 2017,

vii) Notification No. 34/2017-Central Tax dt. 15th September 2017,

viii) Notification No. 36/2017-Central Tax dt. 29th September 2017,

ix) Notification No. 45/2017-Central Tax dt. 13th October 2017,

x) Notification No. 47/2017-Central Tax dt. 18th October, 2017,

xi) Notification No. 51/2017-Central Tax dt. 28th October, 2017,

xii) Notification No. 55/2017-Central Tax dt. 15th November, 2017,

xiii) Notification No. 70/2017-Central Tax dt. 21st December, 2017,

xiv) Notification No. 75/2017-Central Tax dt. 29th December, 2017,

xv) Notification No.03/2018-Central Tax dt. 23rd January, 2018,

xvi) Notification No. 12/2018-Central Tax dt. 07th March, 2018,

xvii) Notification No. 14/2018-Central Tax dt. 23rd March, 2018,

xviii) Notification No. 21/2018-Central Tax dt. 18th April, 2018,

xix) Notification No. 26/2018-Central Tax dt. 13th June, 2018,

xx) Notification No. 28/2018-Central Tax dt. 19th June, 2018,

xxi) Notification No. 29/2018-Central Tax dt. 06th July, 2018,

xxii) Notification No. 39/2018-Central Tax dt. 04th September, 2018,

xxiii) Notification No. 48/2018-Central Tax dt. 10th September, 2018,

xxiv) Notification No. 49/2018-Central Tax dt. 13th September, 2018,

xxv) Notification No. 53/2018-Central Tax dt. 9th October, 2018,

xxvi) Notification No. 54/2018-Central Tax dt. 9th October, 2018,

xxvii) Notification No. 60/2018-Central Tax dt. 30th October, 2018,

xxviii) Notification No. 74/2018-Central Tax dt. 31st December, 2018 and

xxix) Notification No. 03/2019-Central Tax dt. 29th January, 2019.

Chapter-wise Index of Contents of CGST Rules, 2017 (As amended upto 1 Feb. 2019)

Chapters Subjects
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 Rules & Forms
Chapter XVII Inspection, Search and Seizure Rules
Chapter XVIII Demands and Recovery Rules
Chapter XIX Offences and Penalties Rules

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