GST

CGST Rules 2017 as amended up to 30-08-2017

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

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