Updated CGST Rules 2017 compiled/ shared by CBIC (as amended upto 18 July 2019)
CBIC has shared a compilation of updated CGST Rules 2017, as amended upto 18 July 2019, 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 18 July 2019)
Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 18 July 2019)
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, and
33) Notification No. 33/2019-Central Tax dt. 18th July, 2019.
Chapter-wise Index of Contents of CGST Rules, 2017 (As amended upto 18 July 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 |
| Other GST Related Posts: | |
| Central Goods and Services Tax (CGST): | |
| CGST Act/ Definitions | CGST Rules |
| CGST Notifications | CGST Circulars |
| CGST Orders | |
| Integrated Goods and Services Tax (IGST): | |
| IGST Act/ Definitions | IGST Rules |
| IGST Notifications | IGST Circulars |
| IGST Orders | |
| Union Territory Goods and Services Tax (UTGST): | |
| UTGST Act/ Definitions | UTGST Rules |
| UTGST Notifications | UTGST Circulars |
| UTGST Orders | |