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

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)

Other GST Related Posts:
Central Goods and Services Tax (CGST):
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
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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