CBIC has shared updated compilation of the CGST Rules 2017, as amended upto 01/06/2021, 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.
CBIC’s Compilation of CGST Rules 2017 updated upto 01/06/2021 (Part A: CGST Rules/ Part B: CGST Forms)
CGST Rules Amended upto 01/06/2021
CGST Forms Amended upto 01/06/2021
The Central Goods and services Tax (CGST) Rules, 2017 have been Notified vide CBEC Central Tax Notification 2/2017 dt. 19/06/2017 and have been further amended through various Notifications issued by CBEC/ CBIC from time to time, as under:
1) CBEC Central Tax Notification 7/2017 dt. 27/06/2017: CGST (1st Amendment) Rules, 2017.
2) CBEC Central Tax Notification 10/2017 dt. 28/06/2017: CGST (2nd Amendment) Rules, 2017.
3) CBEC Central Tax Notification 15/2017 dt. 01/07/2017: CGST (3rd Amendment) Rules, 2017.
4) CBEC Central Tax Notification 17/2017 dt. 27/07/2017: CGST (4th Amendment) Rules, 2017.
5) CBEC Central Tax Notification 22/2017 dt. 17/08/2017: CGST (5th Amendment) Rules, 2017.
6) CBEC Central Tax Notification 27/2017 dt. 30/08/2017: CGST (6th Amendment) Rules, 2017.
7) CBEC Central Tax Notification 34/2017 dt. 15/09/2017: CGST (7th Amendment) Rules, 2017.
8) CBEC Central Tax Notification 36/2017 dt. 29/09/2017: CGST (8th Amendment) Rules, 2017.
9) CBEC Central Tax Notification 45/2017 dt. 13/10/2017: CGST (9th Amendment) Rules, 2017.
10) CBEC Central Tax Notification 47/2017 dt. 18/10/2017: CGST (10th Amendment) Rules, 2017.
11) CBEC Central Tax Notification 51/2017 dt. 28/10/2017: CGST (11th Amendment) Rules, 2017.
12) CBEC Central Tax Notification 55/2017 dt. 15/11/2017: CGST (12th Amendment) Rules, 2017.
13) CBEC Central Tax Notification 70/2017 dt. 21/12/2017: CGST (13th Amendment) Rules, 2017.
14) CBEC Central Tax Notification 75/2017 dt. 29/12/2017: CGST (14th Amendment) Rules, 2017.
15) CBEC Central Tax Notification 03/2018 dt. 23/01/2018: CGST (1st Amendment) Rules, 2018.
16) CBEC Central Tax Notification 12/2018 dt. 07/03/2018: CGST (2nd Amendment) Rules, 2018.
17) CBEC Central Tax Notification 14/2018 dt. 23/03/2018: CGST (3rd Amendment) Rules, 2018.
18) CBIC Central Tax Notification 21/2018 dt. 18/04/2018: CGST (4th Amendment) Rules, 2018.
19) CBIC Central Tax Notification 26/2018 dt. 13/06/2018: CGST (5th Amendment) Rules, 2018.
20) CBIC Central Tax Notification 28/2018 dt. 19/06/2018: CGST (6th Amendment) Rules, 2018.
21) CBIC Central Tax Notification 29/2018 dt. 06/07/2018: CGST (7th Amendment) Rules, 2018.
22) CBIC Central Tax Notification 39/2018 dt. 04/09/2018: CGST (8th Amendment) Rules, 2018.
23) CBIC Central Tax Notification 48/2018 dt. 10/09/2018: CGST (9th Amendment) Rules, 2018.
24) CBIC Central Tax Notification 49/2018 dt. 13/09/2018: CGST (10th Amendment) Rules, 2018.
25) CBIC Central Tax Notification 53/2018 dt. 09/10/2018: CGST (11th Amendment) Rules, 2018.
26) CBIC Central Tax Notification 54/2018 dt. 09/10/2018: CGST (12th Amendment) Rules, 2018.
27) CBIC Central Tax Notification 60/2018 dt. 30/10/2018: CGST (13th Amendment) Rules, 2018.
28) CBIC Central Tax Notification 74/2018 dt. 31/12/2018: CGST (14th Amendment) Rules, 2018.
29) CBIC Central Tax Notification 3/2019 dt. 29/01/2019: CGST (1st Amendment) Rules, 2019.
30) CBIC Central Tax Notification 16/2019 dt. 29/03/2019: CGST (2nd Amendment) Rules, 2019.
31) CBIC Central Tax Notification 20/2019 dt. 23/04/2019: CGST (3rd Amendment) Rules 2019.
32) CBIC Central Tax Notification 31/2019 dt. 28/06/2019: CGST (4th Amendment) Rules, 2019.
33) CBIC Central Tax Notification 33/2019 dt. 18/07/2019: CGST (5th Amendment) Rules, 2019.
34) CBIC Central Tax Notification 49/2019 dt. 09/10/2019: CGST (6th Amendment) Rules, 2019.
35) CBIC Central Tax Notification 56/2019 dt. 14/11/2019: CGST (7th Amendment) Rules, 2019.
36) CBIC Central Tax Notification 68/2019 dt. 13/12/2019: CGST (8th Amendment) Rules, 2019.
37) CBIC Central Tax Notification 75/2019 dt. 26/12/2019: CGST (9th Amendment) Rules, 2019.
38) CBIC Central Tax Notification 2/2020 dt. 01/01/2020: CGST (1st Amendment) Rules, 2020.
39) CBIC Central Tax Notification 8/2020 dt. 02/03/2020: CGST (2nd Amendment) Rules, 2020.
40) CBIC Central Tax Notification 16/2020 dt. 23/03/2020: CGST (3rd Amendment) Rules, 2020.
41) CBIC Central Tax Notification 30/2020 dt. 03/04/2020: CGST (4th Amendment) Rules, 2020.
42) CBIC Central Tax Notification 38/2020 dt. 05/05/2020: CGST (5th Amendment) Rules, 2020.
43) CBIC Central Tax Notification 48/2020 dt. 19/06/2020: CGST (6th Amendment) Rules, 2020.
44) CBIC Central Tax Notification 50/2020 dt. 24/06/2020: CGST (7th Amendment) Rules, 2020.
45) CBIC Central Tax Notification 58/2020 dt. 01/07/2020: CGST (8th Amendment) Rules, 2020.
46) CBIC Central Tax Notification 60/2020 dt. 31/07/2020: CGST (9th Amendment) Rules, 2020.
47) CBIC Central Tax Notification 62/2020 dt. 20/08/2020: CGST (10th Amendment) Rules, 2020.
48) CBIC Central Tax Notification 72/2020 dt. 30/09/2020: CGST (11th Amendment) Rules, 2020.
49) CBIC Central Tax Notification 79/2020 dt. 15/10/2020: CGST (12th Amendment) Rules, 2020.
50) CBIC Central Tax Notification 82/2020 dt. 10/11/2020: CGST (13th Amendment) Rules, 2020.
51) CBIC Central Tax Notification 94/2020 dt. 22/12/2020: CGST (14th Amendment) Rules, 2020.
52) CBIC Central Tax Notification 1/2021 dt. 01/01/2021: CGST (1st Amendment) Rules, 2021.
53) CBIC Central Tax Notification 7/2021 dt. 27/04/2021: CGST (2nd Amendment) Rules, 2021.
54) CBIC Central Tax Notification 13/2021 dt. 01/05/2021: CGST (3rd Amendment) Rules, 2021.
55) CBIC Central Tax Notification 15/2021 dt. 18/05/2021: CGST (4th Amendment) Rules, 2021.
56) CBIC Central Tax Notification 27/2021 dt. 01/06/2021: CGST (5th Amendment) Rules, 2021.
57) CBIC Central Tax Notification 30/2021 dt. 30/07/2021: CGST (6th Amendment) Rules, 2021.
58) CBIC Central Tax Notification 32/2021 dt. 29/08/2021: CGST (7th Amendment) Rules 2021.
59) CBIC Central Tax Notification 35/2021 dt. 24/09/2021: CGST (8th Amendment) Rules 2021.
Chapter-wise Index of Contents of CGST Rules, 2017
| Chapters | Subject |
| 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, 2021 notified by CBIC
CGST (1st ~ 14th 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
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.