CGST (2nd Amendment) Rules, 2017 notified by CBIC

CBEC notifies the CGST (2nd Amendment) Rules, 2017, whereby New CGST Rules 27 to 138 (Chapters IV to XVI) have been inserted along with relevant Forms, vide CGST Notification 10/2017 dt. 28/06/2017.

These amended Rules may be considered as Final Rules and Forms under CGST in relation to Determination of Value of Supply, Input Tax Credit, Tax Invoice, Credit and Debit Notes, Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, Eway, etc.

CBEC Central Tax Notification 10/2017 dt. 28/06/2017: CGST (2nd Amendment Rules) 2017

G.S.R. 663(E).– In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.

(2) They shall come into force on 01/07/2017.

2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- (..contd.. please refer above Notification)

Also you can refer newly inserted CGST Rules 27 to 138:

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

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017 Central Tax, dated 19/06/2017, published vide G.S.R number 610(E), dated 19/06/2017 and last amended vide notification No. 7/2017 Central Tax, dated 27/06/2017, published vide G.S.R number 644(E), dated 27/06/2017.

CGST (3rd Amendment) Rules, 2017 notified by CBEC

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
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 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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