Updated CGST Rules 2017 compiled/ shared by CBIC (as amended upto 28 June 2019)

CBIC has shared a compilation of updated CGST Rules 2017, as amended upto 28 June 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 28 June 2019)

Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 28 June 2019)

The Central Goods and services Tax (CGST) Rules, 2017 have been Notified vide Notification No. 3/2017-Central Tax (Dated 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, and

32) Notification No. 31/2019-Central Tax dt. 28th June, 2019.

Chapter-wise Index of Contents of CGST Rules, 2017 (As amended upto 28 June 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

Previous Versions:

Updated CGST Rules 2017 (Part A: Rules) compiled/ shared by CBIC (as amended upto 23 April 2019)

Updated CGST Rules 2017 (Part B: Forms) compiled/ shared by CBIC (as amended upto 23 April 2019)

Updated CGST Rules 2017 (Part-A: Rules) compiled/ shared by CBIC (as amended upto 1 April 2019)

Updated CGST Rules 2017 (Part-B: Forms) compiled/ shared by CBIC (as amended upto 1 April 2019)

Updated CGST Rules 2017 (Part-A: Rules) compiled/ shared by CBIC (as amended upto 1 Feb. 2019)

Updated CGST Rules 2017 (Part-B: Forms) compiled/ shared by CBIC (as amended upto 1 Feb. 2019)

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CGST Act/ Definitions	CGST Rules/ Forms
CGST Notifications	CGST Rate Notifications
CGST Circulars	CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions	IGST Rules/ Forms
IGST Notifications	IGST Rate Notifications
IGST Circulars	IGST Orders
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UTGST Act/ Definitions	UTGST Rules/ Forms
UTGST Notifications	UTGST Rate Notifications
UTGST Circulars	UTGST Orders
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