Updated Compilation of “CGST Rules 2017” shared by CBIC (as amended upto 1 April 2019)

Updated Compilation of “CGST Rules 2017” shared by CBIC (as amended upto 29 March 2019/ 1 April 2019)

CBIC has shared the Updated Compilation of “CGST Rules 2017”, as amended upto 29 March 2019/ 1 April 2019, which has been prepared for convenience and easy reference of the trade, industry and Professionals. It may be noted that this compilation 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.

Updated Compilation of “CGST Rules 2017 (part-A: Rules)” shared by CBIC (as amended upto 1 April 2019)

Updated Compilation of “CGST Rules 2017 (part-B: Forms)” shared by CBIC (as amended upto 1 April 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 different Notifications issued by CBIC from time to time, as under:

i) Notification No. 7/2017-Central Tax dt. 27th June 2017,

ii) Notification No. 10/2017-Central Tax dt. 28th June 2017,

iii) Notification No. 15/2017-Central Tax dt. 1st July 2017,

iv) Notification No. 17/2017-Central Tax dt. 27th July 2017,

v) Notification No. 22/2017-Central Tax dt. 17th August 2017,

vi) Notification No. 27/2017-Central Tax dt. 30th August 2017,

vii) Notification No. 34/2017-Central Tax dt. 15th September 2017,

viii) Notification No. 36/2017-Central Tax dt. 29th September 2017,

ix) Notification No. 45/2017-Central Tax dt. 13th October 2017,

x) Notification No. 47/2017-Central Tax dt. 18th October, 2017,

xi) Notification No. 51/2017-Central Tax dt. 28th October, 2017,

xii) Notification No. 55/2017-Central Tax dt. 15th November, 2017,

xiii) Notification No. 70/2017-Central Tax dt. 21st December, 2017,

xiv) Notification No. 75/2017-Central Tax dt. 29th December, 2017,

xv) Notification No.03/2018-Central Tax dt. 23rd January, 2018,

xvi) Notification No. 12/2018-Central Tax dt. 07th March, 2018,

xvii) Notification No. 14/2018-Central Tax dt. 23rd March, 2018,

xviii) Notification No. 21/2018-Central Tax dt. 18th April, 2018,

xix) Notification No. 26/2018-Central Tax dt. 13th June, 2018,

xx) Notification No. 28/2018-Central Tax dt. 19th June, 2018,

xxi) Notification No. 29/2018-Central Tax dt. 06th July, 2018,

xxii) Notification No. 39/2018-Central Tax dt. 04th September, 2018,

xxiii) Notification No. 48/2018-Central Tax dt. 10th September, 2018,

xxiv) Notification No. 49/2018-Central Tax dt. 13th September, 2018,

xxv) Notification No. 53/2018-Central Tax dt. 9th October, 2018,

xxvi) Notification No. 54/2018-Central Tax dt. 9th October, 2018,

xxvii) Notification No. 60/2018-Central Tax dt. 30th October, 2018,

xxviii) Notification No. 74/2018-Central Tax dt. 31st December, 2018 and

xxix) Notification No. 03/2019-Central Tax dt. 29th January, 2019.

xxx) Notification No. 16/2019-Central Tax (Dated 29th March, 2019).

Chapter-wise Index of Contents of CGST Rules, 2017 (As amended upto 29 March 2019/ 1 April 2019)

ChaptersSubjects
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

Previous Versions:

Updated Compilation of “CGST Rules 2017 (part-A: Rules)” shared by CBIC (as amended upto 1 Feb. 2019)

Updated Compilation of “CGST Rules 2017 (part-B: Forms)” shared by CBIC (as amended upto 1 Feb. 2019)

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ DefinitionsCGST Rules/ Forms
CGST NotificationsCGST Rate Notifications
CGST CircularsCGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ DefinitionsIGST Rules/ Forms
IGST NotificationsIGST Rate Notifications
IGST CircularsIGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ DefinitionsUTGST Rules/ Forms
UTGST NotificationsUTGST Rate Notifications
UTGST CircularsUTGST Orders

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