Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

Central Goods and Services Tax (CGST) Rules, 2017 notified by CBIC (dt. 19 June 2017) along with various amendment notifications issued from time to time (i.e. via CGST Amendment Rules 2017/ 2018/ 2019/ 2020). Also, download pdf copy of compilation of updated ‘CGST Rules 2017’ shared by CBIC, as amended upto 5 May 2020.

CBEC Notifications on CGST Rules 2017 and Amendments thereto
Updated CGST Rules 2017 compiled/ shared by CBIC (as amended upto 5th May 2020)
CGST (First ~ Latest Amendment) Rules, 2020
CGST (First ~ Ninth Amendment) Rules, 2019
CGST (First~Fourteenth Amendment) Rules, 2018
CGST (First~Fourteenth Amendment) Rules, 2017
Central Goods and Services Tax Rules (CGST) Rules, 2017 (dt. 19 June 2017)

Chapter-wise/ Rules-wise List of CGST Rules as notified/ amended by the CBIC:

Chapter/ Rule/ Particulars
Chapter – I: Preliminary
Rule 1 : Short title and Commencement
Rule 2 : Definitions
Chapter – II: Composition Levy
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
Rule 8 : Application for Registration
Rule 9 : Verification and Approval of Application for Registration
Rule 10 : Issue of Registration Certificate
Rule 10A: Furnishing of Bank Account Details after Registration
Rule 11 : Separate registration for multiple places of business 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 21A : Suspension of GST Registration
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
Chapter IV- Determination of Value of Supply
Rule 27 : Value of Supply of Goods or Services (Consideration not wholly in Money)
Rule 28 : Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent)
Rule 29 : Value of Supply of Goods through an Agent
Rule 30 : Value of Supply of Goods/ Services based on Cost
Rule 31 : Residual Method for Determination of Value of Supply of Goods/ Services
Rule 31A: Value of supply in case of lottery, betting, gambling and horse racing
Rule 32: Determination of Value in respect of Certain Supplies
Rule 32A: Value of supply where Kerala Flood Cess is applicable
Rule 33 : Value of Supply of Services in case of pure Agent
Rule 34 : Foreign Exchange Rate for Determination of Value
Rule 35 : Value of Supply inclusive of IGST, CGST, UTGST, SGST
Chapter V – Input Tax Credit
Rule 36 : Documentary Requirements for claiming ITC
Rule 37 : Reversal of ITC (Non-payment of Consideration)
Rule 38 : Claim of ITC by Banks/ Financial Institutions
Rule 39 : Procedure for Distribution of ITC by ISD
Rule 40 : Manner of Claiming ITC in Special Circumstances
Rule 41 : Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Rule 41A : Transfer of ITC on obtaining separate registration for multiple places of business within a State/ UT
Rule 42 : Manner of Determination of Input Tax Credit in respect of Inputs or Input Services and Reversal thereof
Rule 43 : Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain Cases
Rule 44 : Manner of Reversal of ITC under Special Circumstances
Rule 44A: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 45 : Restrictions on Inputs/ Capital Goods sent for Job Work
Chapter VI – Tax Invoice, Credit and Debit Notes
Rule 46 : Tax Invoice
Rule 46A : Invoice-cum-bill of supply
Rule 47 : Time Limit for Issuing Tax Invoice
Rule 48 : Manner of Issuing Tax Invoice
Rule 49 : Bill of Supply
Rule 50 : Receipt Voucher
Rule 51 : Refund Voucher
Rule 52 : Payment Voucher
Rule 53 : Revised Tax Invoice and Credit or Debit Notes
Rule 54 : Tax Invoice in Special Cases
Rule 55 : Transportation of Goods without issue of Invoice
Rule 55A : Tax Invoice or bill of supply to accompany transport of goods
Chapter VII – Accounts and Records
Rule 56 : Maintenance of Accounts by Registered Persons
Rule 57 : Generation and Maintenance of Electronic Records
Rule 58 : Records to be Maintained by Owner or Operator of Godown or Warehouse and Transporters
Chapter VIII – Returns
Rule 59 : Form and Manner of Furnishing Details of Outward Supplies
Rule 60 : Form and Manner of Furnishing Details of Inward Supplies
Rule 61 : Form and Manner of Submission of Monthly Return
Rule 62 : Form and manner of submission of statement and return
Rule 63 : Form and Manner of Submission of Return by Non-resident Taxable Person
Rule 64 : Form and Manner of Submission of Return by Persons Providing OIDAR Services
Rule 65 : Form and Manner of Submission of Return by an Input Service Distributor
Rule 66 : Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)
Rule 67 : Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator
Rule 67A : Manner of furnishing of return by SMS facility
Rule 68 : Notice to Non-filers of Returns
Rule 69 : Matching of Claim of Input Tax Credit
Rule 70 : Final Acceptance of Input Tax Credit and Communication thereof
Rule 71 : Communication and Rectification of Discrepancy in ITC Claim/ Reversal thereof
Rule 72 : Claim of Input Tax Credit on the same Invoice more than Once
Rule 73 : Matching of Claim of Reduction in the Output Tax Liability
Rule 74 : Final Acceptance of Reduction in Output Tax Liability and Communication thereof
Rule 75 : Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction
Rule 76 : Claim of Reduction in Output Tax Liability more than Once
Rule 77 : Refund of Interest Paid on Reclaim of Reversals
Rule 78 : Matching of Details furnished by e-Commerce Operator/ Supplier
Rule 79 : Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ Supplier
Rule 80 : Annual Return
Rule 81 : Final Return
Rule 82 : Details of Inward Supplies of Persons having Unique Identity Number
Rule 83 : Provisions relating to a Goods and Services Tax (GST) Practitioner
Rule 83A : GSTP Examination Procedure
Rule 83B : Surrender of GSTP Enrollment
Rule 84 : Conditions for Purposes of Appearance by GST Practitioner
Chapter IX – Payment of Tax
Rule 85 : Electronic Liability Register
Rule 86 : Electronic Credit Ledger
Rule 86A : Conditions of use of amount available in electronic credit ledger
Rule 86B : Restrictions on use of amount available in electronic credit ledger
Rule 87 : Electronic Cash Ledger
Rule 88 : Unique Identification Number (UIN) for each Transaction
Rule 88A : Order of utilization of input tax credit (ITC)
Chapter X – Refund
Rule 89 : Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount
Rule 90 : Acknowledgement for Refund Application
Rule 91 : Grant of Provisional Refund
Rule 92 : Order Sanctioning Refund
Rule 93 : Credit of the Amount of Rejected Refund Claim
Rule 94 : Order Sanctioning Interest on Delayed Refunds
Rule 95 : Refund of Tax to certain Persons
Rule 95A: Tax Refund to Airport Retail Outlets for Tax Free Supply to Outgoing International Tourists
Rule 96 : Refund of IGST on Exported Goods or Services
Rule 96A : Export of goods or services under bond or Letter of Undertaking
Rule 96B : Recovery of refunded unutilised ITC/ IGST where export proceeds not realised
Rule 97 : Consumer Welfare Fund
Rule 97A : Manual filing and processing
Chapter XI – Assessment and Audit
Rule 98 : Provisional Assessment
Rule 99 : Scrutiny of Returns
Rule 100 : Assessment in Certain Cases
Rule 101 : Audit
Rule 102 : Special Audit
Chapter XII – Advance Ruling
Rule 103 : Qualification and Appointment of Members of the AAR
Rule 104 : Form and Manner of Application to the AAR
Rule 105 : Certification of Copies of Advance Rulings Pronounced by the AAR
Rule 106 : Form and Manner of Appeal to the AAAR
Rule 107 : Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)
Rule 107A : Manual filing and processing
Chapter XIII – Appeals and Revision
Rule 108 : Appeal to the Appellate Authority
Rule 109 : Application to the Appellate Authority
Rule 109A : Appointment of Appellate Authority
Rule 109B : Notice to person and order of revisional authority in case of revision
Rule 110 : Appeal to the Appellate Tribunal
Rule 111 : Application to the Appellate Tribunal
Rule 112 : Production of Additional Evidence before the Appellate Authority/ Tribunal
Rule 113 : Order of Appellate Authority/ Tribunal
Rule 114 : Appeal to the High Court
Rule 115 : Demand Confirmed by the Court
Rule 116 : Disqualification for Misconduct of an Authorised Representative
Chapter XIV – Transitional Provisions
Rule 117 : Tax or Duty Credit Carried Forward under any Existing Law or on Goods Held in Stock on the Appointed Day
Rule 118 : Declaration to be made under Section 142(11)(c)
Rule 119 : Declaration of Stock held by a Principal and Agent
Rule 120 : Details of Goods sent on Approval Basis
Rule 120A : Revision of declaration in FORM GST TRAN-1
Rule 121 : Recovery of Credit wrongly Availed
Chapter XV – Anti-Profiteering
Rule 122 : Constitution of the Anti-Profiteering Authority
Rule 123 : Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)
Rule 124 : Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority
Rule 125 : Secretary to the Anti-Profiteering Authority
Rule 126 : Power to Determine the Methodology and Procedure (Anti-Profiteering)
Rule 127 : Duties of the Authority (Anti-Profiteering)
Rule 128 : Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)
Rule 129 : Initiation and Conduct of Proceedings (Anti-Profiteering)
Rule 130 : Confidentiality of Information (Anti-Profiteering)
Rule 131 : Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering)
Rule 132 : Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)
Rule 133 : Order of the Authority (Anti-Profiteering)
Rule 134 : Decision to be taken by the Majority (Anti-Profiteering)
Rule 135 : Compliance by the Registered Person (Anti-Profiteering)
Rule 136 : Monitoring of the Order (Anti-Profiteering)
Rule 137 : Tenure of Authority (Anti-Profiteering)
Chapter XVI – E-way Rules
Rule 138 : Generation of e-way Bill for Movement of Goods
Rule 138A : Documents/ Devices to be carried in a Conveyance
Rule 138B : Verification of Documents and conveyances (e-way Bill)
Rule 138C : Inspection and Verification of Goods (e-way Bill)
Rule 138D : Facility for uploading information regarding detention of vehicle
Rule 138E : Restriction on furnishing of information in PART A of FORM GST EWB 01
Rule 139 : Inspection, Search and Seizure
Rule 140 : Bond and Security for Release of Seized Goods
Rule 141 : Procedure in respect of Seized Goods
Rule 142 : Notice and Order for Demand under the Act
Rule 142A : Procedure for recovery of dues under existing laws
Rule 143 : Recovery by Deduction from any Money Owed
Rule 144 : Recovery by Sale of Goods under the Control of Proper Officer
Rule 145 : Recovery from a Third Person
Rule 146 : Recovery through Execution of a Decree, etc.
Rule 147 : Recovery by Sale of Movable or Immovable Property
Rule 148 : Prohibition against Bidding or Purchase by Officer
Rule 149 : Prohibition against Sale on Holidays
Rule 150 : Assistance by Police
Rule 151 : Attachment of Debts and Shares, etc.
Rule 152 : Attachment of Property in Custody of Courts or Public Officer
Rule 153 : Attachment of Interest in Partnership
Rule 154 : Disposal of Proceeds of Sale of Goods and Movable or Immovable Property
Rule 155 : Recovery through Land Revenue Authority
Rule 156 : Recovery through Court
Rule 157 : Recovery from Surety
Rule 158 : Payment of Tax and Other Amounts in Installments
Rule 159 : Provisional Attachment of Property
Rule 160 : Recovery from Company in Liquidation
Rule 161 : Continuation of certain Recovery Proceedings
Rule 162 : Procedure for Compounding of Offences

It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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