Updated CGST Rules 2017 compiled/ shared by CBIC (amended upto 01/06/2021)

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. Download pdf copy:

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 (14th Amendment) Rules, 2017.

2) CBEC Central Tax Notification 10/2017 dt. 28/06/2017: CGST (13th Amendment) Rules, 2017.

3) CBEC Central Tax Notification 15/2017 dt. 01/07/2017: CGST (12th Amendment) Rules, 2017.

4) CBEC Central Tax Notification 17/2017 dt. 27/07/2017: CGST (11th Amendment) Rules, 2017.

5) CBEC Central Tax Notification 22/2017 dt. 17/08/2017: CGST (10th Amendment) Rules, 2017.

6) CBEC Central Tax Notification 27/2017 dt. 30/08/2017: CGST (9th Amendment) Rules, 2017.

7) CBEC Central Tax Notification 34/2017 dt. 15/09/2017: CGST (8th Amendment) Rules, 2017.

8) CBEC Central Tax Notification 36/2017 dt. 29/09/2017: CGST (7th Amendment) Rules, 2017.

9) CBEC Central Tax Notification 45/2017 dt. 13/10/2017: CGST (6th Amendment) Rules, 2017.

10) CBEC Central Tax Notification 47/2017 dt. 18/10/2017: CGST (5th Amendment) Rules, 2017.

11) CBEC Central Tax Notification 51/2017 dt. 28/10/2017: CGST (4th Amendment) Rules, 2017.

12) CBEC Central Tax Notification 55/2017 dt. 15/11/2017: CGST (3rd Amendment) Rules, 2017.

13) CBEC Central Tax Notification 70/2017 dt. 21/12/2017: CGST (2nd Amendment) Rules, 2017.

14) CBEC Central Tax Notification 75/2017 dt. 29/12/2017: CGST (1st 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) Notification 2/2020 Central Tax dt. 01/01/2020

39) Notification 8/2020 Central Tax dt. 02/03/2020

40) Notification 16/2020 Central Tax dt. 23/03/2020

41) Notification 30/2020 Central Tax dt. 03/04/2020

42) Notification 38/2020 Central Tax dt. 05/05/2020

43) Notification 48/2020 Central Tax dt. 19/06/2020

44) Notification 50/2020 Central Tax dt. 24/07/2020 (Corrigendum)

45) Notification 58/2020 Central Tax dt. 01/07/2020

46) Notification 60/2020 Central Tax dt. 30/07/2020

47) Notification 62/2020 Central Tax dt. 20/08/2020

48) Notification 72/2020 Central Tax dt. 30/09/2020 (Corrigendum)

49) Notification 79/2020 Central Tax dt. 15/10/2020

50) Notification 82/2020 Central Tax dt. 10/11/2020

51) Notification 94/2020 Central Tax dt. 22/12/2020

52) Notification 1/2021 Central Tax dt. 01/01/2021

53) Notification 7/2021 Central Tax dt. 27/04/2021

54) Notification 13/2021 Central Tax dt. 01/05/2021

55) Notification 15/2021 Central Tax dt. 18/05/2021

56) Notification 27/2021 Central Tax dt. 01/06/2021

Chapter-wise Index of Contents of CGST Rules, 2017

ChaptersSubject
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 Bill Rules
Chapter XVIIInspection, Search and Seizure Rules
Chapter XVIIIDemands and Recovery Rules
Chapter XIXOffences 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.

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