Updated CGST Rules 2017 compiled/ shared by CBIC (as amended upto 9 October 2019)

CBIC has shared a compilation of updated CGST Rules 2017, as amended upto 9 October 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 9 October 2019)

Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 9 October 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,

33) Notification No. 33/2019-Central Tax dt. 18th July, 2019 and

33) Notification No. 49/2019-Central Tax dt. 9th October, 2019.

Chapter-wise Index of Contents of CGST Rules, 2017

Chapter IPreliminary
Chapter IIComposition Rules
Chapter IIIRegistration Rules
Chapter IVDetermination of Value of Supply Rules
Chapter VInput Tax Credit Rules
Chapter VITax Invoice, Credit and Debit Notes Rules
Chapter VIIAccounts and Records Rules
Chapter VIIIReturns Rules
Chapter IXPayment of Tax Rules
Chapter XRefund Rules
Chapter XIAssessment and Audit Rules
Chapter XIIAdvance Ruling Rules
Chapter XIIIAppeals and Revision Rules
Chapter XIVTransitional Provisions Rules
Chapter XVAnti-Profiteering Rules
Chapter XVIE-way Rules & Forms
Chapter XVIIInspection, Search and Seizure Rules
Chapter XVIIIDemands and Recovery Rules
Chapter XIXOffences and Penalties Rules

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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