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)
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 |
Seat of arbitration is governed by the agreement of the parties and not by the place of hearing or the…
ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if…
Section under which penalty should be initiated cannot be subject matter of revisionary jurisdiction under section 263 of Income Tax…
Related party transaction u/s 40A(2) shall be treated as bona fide, unless AO finds that one of them is trying…
The word ‘transfer of property’ does not include ‘acquiring’ of property or ‘purchasing’ of property and only can be confined…
AO is not justified in questioning the cash withdrawals from bank account on the ground that the assessee had sufficient…