CGST Rules 2017 Â 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 | Â |
|  | Rules | 2 – 4 |
| Â | Forms | 109 – 117 |
| Chapter III | Registration | Â |
|  | Rules | 5 – 14 |
| Â | Forms | 118 – 183 |
| Chapter IV | Determination of Value of Supply | Â |
|  | Rules | 15 – 20 |
| Chapter V | Input Tax Credit | Â |
|  | Rules | 21 – 31 |
|  | Forms | 184 – 194 |
| Chapter VI | Tax Invoice, Credit and Debit Notes | Â |
|  | Rules | 32 – 39 |
| Chapter VII | Accounts and Records | Â |
|  | Rules | 40 – 43 |
| Â | Forms | 195 – 196 |
| Chapter VIII | Returns | Â |
|  | Rules | 44 – 56 |
| Â | Forms | 197 – 265 |
| Chapter IX | Payment of Tax | Â |
|  | Rules | 57 – 61 |
| Â | Forms | 266 – 282 |
| Chapter X | Refund | Â |
|  | Rules | 62 – 70 |
| Â | Forms | 283 – 308 |
| Chapter XI | Assessment and Audit | Â |
|  | Rules | 71 – 73 |
| Â | Forms | 309 – 332 |
| Chapter XII | Advance Ruling | Â |
| Â | Rules | 74 |
| Â | Forms | 333 – 337 |
| Chapter XIII | Appeals and Revision | Â |
| Â | Rules | 75 -77 |
| Â | Forms | 338 – 357 |
| Chapter XIV | Transitional Provisions | Â |
|  | Rules | 78 – 80 |
| Â | Forms | 358 – 367 |
| Chapter XV | Anti-Profiteering | Â |
| Â | Rules | 81 – 85 |
| Chapter XVI | E-way | Â |
| Â | Rules | 86 – 97 |
| Â | Forms | 368 – 373 |
| Chapter XVII | Inspection, Search and Seizure | Â |
|  | Rules | 98 – 99 |
| Â | Forms | 374 – 382 |
| Chapter XVIII | Demands and Recovery | Â |
| Â | Rules | 100 – 107 |
| Â | Forms | 383 – 410 |
| Chapter XIX | Offences and Penalties | Â |
| Â | Rules | 108 |
| Â | Forms | 411 – 412 |
