CGST Rules 2017 as amended up to 30-08-2017
Central Goods and Services Tax (CGST) Rules, 2017 Notified videNotification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017), Notification No. 15/2017-Central Tax (Dated 1st July 2017), Notification No. 17/2017- Central Tax (Dated 27th July 2017), Notification No. 22/2017-Central Tax (Dated 17th August 2017) and Notification No. 27/2017-Central Tax (Dated 30th August 2017)
(As on 30.08.2017)
Central Goods and Services Tax (CGST) Rules, 2017
CONTENTS
|
Chapter |
Topic |
Page Numbers |
| Chapter I | Preliminary | 1 |
| Chapter II | Composition | |
| Rules | 2 – 4 | |
| Forms | 109 – 117 | |
| Chapter III | Registration | |
| Rules | 5 – 14 | |
| Forms | 118 – 183 | |
| Chapter IV | Determination of Value of Supply | |
| Rules | 15 – 20 | |
| Chapter V | Input Tax Credit | |
| Rules | 21 – 31 | |
| Forms | 184 – 194 | |
| Chapter VI | Tax Invoice, Credit and Debit Notes | |
| Rules | 32 – 39 | |
| Chapter VII | Accounts and Records | |
| Rules | 40 – 43 | |
| Forms | 195 – 196 | |
| Chapter VIII | Returns | |
| Rules | 44 – 56 | |
| Forms | 197 – 265 | |
| Chapter IX | Payment of Tax | |
| Rules | 57 – 61 | |
| Forms | 266 – 282 | |
| Chapter X | Refund | |
| Rules | 62 – 70 | |
| Forms | 283 – 308 | |
| Chapter XI | Assessment and Audit | |
| Rules | 71 – 73 | |
| Forms | 309 – 332 | |
| Chapter XII | Advance Ruling | |
| Rules | 74 | |
| Forms | 333 – 337 | |
| Chapter XIII | Appeals and Revision | |
| Rules | 75 -77 | |
| Forms | 338 – 357 | |
| Chapter XIV | Transitional Provisions | |
| Rules | 78 – 80 | |
| Forms | 358 – 367 | |
| Chapter XV | Anti-Profiteering | |
| Rules | 81 – 85 | |
| Chapter XVI | E-way | |
| Rules | 86 – 97 | |
| Forms | 368 – 373 | |
| Chapter XVII | Inspection, Search and Seizure | |
| Rules | 98 – 99 | |
| Forms | 374 – 382 | |
| Chapter XVIII | Demands and Recovery | |
| Rules | 100 – 107 | |
| Forms | 383 – 410 | |
| Chapter XIX | Offences and Penalties | |
| Rules | 108 | |
| Forms | 411 – 412 |
