CBIC has shared a compilation of updated CGST Rules 2017, as amended upto 30th July 2020, 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. Download pdf copy:
Updated CGST Rules 2017 (Part A: Rules) compiled/ shared by CBIC (as amended upto 30th July 2020)
Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 30th July 2020)
Updated CGST Rules 2017 (Part A: Rules) compiled/ shared by CBIC (as amended upto 1st July 2020)
Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 1st July 2020)
Updated CGST Rules 2017 (Part A: Rules) compiled/ shared by CBIC (as amended upto 5th May 2020)
Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 5th May 2020)
The Central Goods and services Tax (CGST) Rules, 2017 have been Notified vide Notification No. 3/2017 Central Tax dt. 19th June 2017 and have been further amended through various Notifications issued by CBIC from time to time, as under:
1) Notification No. 7/2017 Central Tax dt. 27th June 2017,
2) Notification No. 10/2017 Central Tax dt. 28th June 2017,
3) Notification No. 15/2017 Central Tax dt. 1st July 2017,
4) Notification No. 17/2017 Central Tax dt. 27th July 2017,
5) Notification No. 22/2017 Central Tax dt. 17th August 2017,
6) Notification No. 27/2017 Central Tax dt. 30th August 2017,
7) Notification No. 34/2017 Central Tax dt. 15th September 2017,
8) Notification No. 36/2017 Central Tax dt. 29th September 2017,
9) Notification No. 45/2017 Central Tax dt. 13th October 2017,
10) Notification No. 47/2017 Central Tax dt. 18th October, 2017,
11) Notification No. 51/2017 Central Tax dt. 28th October, 2017,
12) Notification No. 55/2017 Central Tax dt. 15th November, 2017,
13) Notification No. 70/2017 Central Tax dt. 21st December, 2017,
14) Notification No. 75/2017 Central Tax dt. 29th December, 2017,
15) Notification No.03/2018 Central Tax dt. 23rd January, 2018,
16) Notification No. 12/2018 Central Tax dt. 7th March, 2018,
17) Notification No. 14/2018 Central Tax dt. 23rd March, 2018,
18) Notification No. 21/2018 Central Tax dt. 18th April, 2018,
19) Notification No. 26/2018 Central Tax dt. 13th June, 2018,
20) Notification No. 28/2018 Central Tax dt. 19th June, 2018,
21) Notification No. 29/2018 Central Tax dt. 6th July, 2018,
22) Notification No. 39/2018 Central Tax dt. 4th September, 2018,
23) Notification No. 48/2018 Central Tax dt. 10th September, 2018,
24) Notification No. 49/2018 Central Tax dt. 13th September, 2018,
25) Notification No. 53/2018 Central Tax dt. 9th October, 2018,
26) Notification No. 54/2018 Central Tax dt. 9th October, 2018,
27) Notification No. 60/2018 Central Tax dt. 30th October, 2018,
28) Notification No. 74/2018 Central Tax dt. 31st December, 2018,
29) Notification No. 03/2019 Central Tax dt. 29th January, 2019,
30) Notification No. 16/2019 Central Tax dt. 29th March, 2019,
31) Notification No. 20/2019 Central Tax dt. 23rd April, 2019,
32) Notification No. 31/2019-Central Tax dt. 28th June, 2019,
33) Notification No. 33/2019 Central Tax dt. 18th July, 2019,
34) Notification No. 49/2019 Central Tax dt. 9th October, 2019,
35) Notification No. 56/2019 Central Tax dt. 14th Nov. 2019,
36) Notification No. 68/2019 Central Tax dt. 13th December, 2019,
37) Notification No. 75/2019-Central Tax dt. 26th December, 2019,
38) Notification No. 02/2020 Central Tax dt. 1st January, 2020,
39) Notification No. 08/2020 Central Tax dt. 2nd March, 2020,
40) Notification No. 16/2020 Central Tax dt. 23rd March, 2020,
41) Notification No. 30/2020 Central Tax dt. 3rd April, 2020,
42) Notification No. 38/2020 Central Tax dt. 5th May, 2020,
43) Notification No. 48/2020 Central Tax dt. 19th June, 2020,
44) Notification No. 50/2020 Central Tax dt. 24th June, 2020 (Corrigendum),
45) Notification No. 58/2020 Central Tax dt. 1st July, 2020, and
46) Notification No. 60/2020 Central Tax dt. 30th July 2020.
Chapter-wise Index of Contents of CGST Rules, 2017
| 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 Bill Rules |
| Chapter XVII | Inspection, Search and Seizure Rules |
| Chapter XVIII | Demands and Recovery Rules |
| Chapter XIX | Offences and Penalties Rules |
Related Posts:
Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)
CGST (Amendment) Rules, 2020 notified by CBIC
CGST (1st ~ 9th Amendment) Rules, 2019 notified by CBIC
CGST (1st ~ 14th Amendment) Rules, 2018 notified by CBIC
CGST (1st~14th Amendment) Rules, 2017 notified by CBEC
Section-wise/ Rule-wise Text of GST Acts/ Rules CGST Act/ Definitions CGST Rules IGST Act/ Definitions IGST Rules UTGST Act/ Definitions UTGST Rules
I PURCHASED IMMOVABLE PROPERTY UNDER BANK AUCTION (SARFAESI ACT). HOW TO CALCULATE CGST AS PER RULE 32(5)??