CBEC has notified the ‘Central Goods and Services Tax (CGST) Rules 2017, initially comprising of 2 Chapters and 26 Rules, i.e. Chapter-I on Composition Rules (CGST Rules 3 to 7) along with Forms GST CMP-01 to GST CMP-07 and Chapter-II on Registration Rules (CGST Rules 8 to 26) along with Forms GST REG-01 to GST REG-30, applicable w.e.f. 22 June 2017.
CGST Rules 2017 (Composition/ Registration) : Central Tax Notification No. 3/2017 dt. 19 June 2017
| Section-wise/ Rule-wise Text of GST Acts/ Rules | |
| CGST Act/ Definitions | CGST Rules |
| IGST Act/ Definitions | IGST Rules |
| UTGST Act/ Definitions | UTGST Rules |