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 |
CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation…
Restrictions on use of words Nidhi Limited unless declared as such under section 406(1). Nidhi (Amendment) Rules 2024 MINISTRY OF…
MCA prescribes period and fee for updating of Directors personal mobile number or email address by e-form DIR-3 KYC MINISTRY…
Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals GSTN has informed that NIC is releasing the integrated services from e-invoice-1…
The Companies (Significant Beneficial Owners) Amendment Rules, 2024. MCA amends Form No. BEN-2 Return to the Registrar under section 90…