Central Goods and Services Tax (CGST) Rules, 2017: (Chapter-wise/ Rule-wise Index and Download PDF Copy of Notifications)

Central Goods and Services Tax (CGST) Rules, 2017 (including amendments thereto) have been notified by the CBEC, in terms of it’s powers under Section 164 of the Central Goods and Services Act, 2017. Chapter-wise/ Rules-wise Index of CGST Rules, 2017:

Chapter/ Rule/ Particulars
Chapter – I: Preliminary
Rule 1 : Short title, Extent and Commencement
Rule 2 : Definitions
Chapter – II: Composition
Rule 3 : Intimation for Composition Levy
Rule 4 : Effective Date for Composition Levy
Rule 5 : Conditions and Restrictions for Composition Levy
Rule 6 : Validity of Composition Levy
Rule 7 : Tax Rate under Composition Levy
Chapter – III: Registration
Rule 8 : Application for Registration
Rule 9 : Verification and Approval of Application for Registration
Rule 10 : Issue of Registration Certificate
Rule 11 : Separate Registrations for Multiple Business Verticals within a State/ UT
Rule 12 : Registration of Persons required to deduct TDS/ TCS
Rule 13 : Registration of Non-resident Taxable Person
Rule 14 : Registration of OIDAR Services Provider
Rule 15 : Extension of Operation Period (Casual/ Non-resident Taxable Person)
Rule 16 : Suo-moto/ Temporary Registration
Rule 17 : Assignment of Unique Identity Number (UIN) to certain Special Entities
Rule 18 : Display of Registration Certificate and GSTIN
Rule 19 : Amendment of Registration
Rule 20 : Application for Cancellation of Registration
Rule 21 : Registration liable to Cancellation in Certain Cases
Rule 22 : Cancellation of Registration
Rule 23 : Revocation of Cancellation of Registration
Rule 24 : Migration/ Enrollment of Taxpayers Registered under the Existing Law
Rule 25 : Physical Verification of Registered Business Premises in Certain Cases
Chapter IV- Determination of Value of Supply
Rule 26 : Methods of Authentication/ Verification of e-filed documents
Rule 27 : Value of Supply of Goods or Services (Consideration not wholly in Money)
Rule 28 : Value of Supply of Goods/ Services between Distinct/ Related Persons (other than through Agent)
Rule 29 : Value of Supply of Goods through an Agent
Rule 30 : Value of Supply of Goods/ Services based on Cost
Rule 31 : Residual Method for Determination of Value of Supply of Goods/ Services
Rule 32 : Determination of Value in respect of Certain Supplies
Rule 33 : Value of Supply of Services in case of pure Agent
Rule 34 : Foreign Exchange Rate for Determination of Value
Rule 35 : Value of Supply inclusive of IGST, CGST, UTGST, SGST
Chapter V – Input Tax Credit
Rule 36 : Documentary Requirements for claiming ITC
Rule 37 : Reversal of ITC (Non-payment of Consideration)
Rule 38 : Claim of ITC by Banks/ Financial Institutions
Rule 39 : Procedure for Distribution of ITC by ISD
Rule 40 : Manner of Claiming ITC in Special Circumstances
Rule 41 : Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business
Rule 42 : Manner of Determination of Input Tax Credit in respect of Inputs or Input Services and Reversal thereof
Rule 43 : Manner of Determination of Input Tax Credit in respect of Capital Goods and Reversal thereof in certain Cases
Rule 44 : Manner of Reversal of ITC under Special Circumstances
Rule 45 : Restrictions on Inputs/ Capital Goods sent for Job Work
Chapter VI – Tax Invoice, Credit and Debit Notes
Rule 46 : Tax Invoice
Rule 47 : Time Limit for Issuing Tax Invoice
Rule 48 : Manner of Issuing Tax Invoice
Rule 49 : Bill of Supply
Rule 50 : Receipt Voucher
Rule 51 : Refund Voucher
Rule 52 : Payment Voucher
Rule 53 : Revised Tax Invoice and Credit or Debit Notes
Rule 54 : Tax Invoice in Special Cases
Rule 55 : Transportation of Goods without issue of Invoice
Chapter VII – Accounts and Records
Rule 56 : Maintenance of Accounts by Registered Persons
Rule 57 : Generation and Maintenance of Electronic Records
Rule 58 : Records to be Maintained by Owner or Operator of Godown or Warehouse and Transporters
Chapter VIII – Returns
Rule 59 : Form and Manner of Furnishing Details of Outward Supplies
Rule 60 : Form and Manner of Furnishing Details of Inward Supplies
Rule 61 : Form and Manner of Submission of Monthly Return
Rule 62 : Form and Manner of Submission of Quarterly Return by the Composition Supplier
Rule 63 : Form and Manner of Submission of Return by Non-resident Taxable Person
Rule 64 : Form and Manner of Submission of Return by Persons Providing OIDAR Services
Rule 65 : Form and Manner of Submission of Return by an Input Service Distributor
Rule 66 : Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)
Rule 67 : Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator
Rule 68 : Notice to Non-filers of Returns
Rule 69 : Matching of Claim of Input Tax Credit
Rule 70 : Final Acceptance of Input Tax Credit and Communication thereof
Rule 71 : Communication and Rectification of Discrepancy in ITC Claim/ Reversal thereof
Rule 72 : Claim of Input Tax Credit on the same Invoice more than Once
Rule 73 : Matching of Claim of Reduction in the Output Tax Liability
Rule 74 : Final Acceptance of Reduction in Output Tax Liability and Communication thereof
Rule 75 : Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction
Rule 76 : Claim of Reduction in Output Tax Liability more than Once
Rule 77 : Refund of Interest Paid on Reclaim of Reversals
Rule 78 : Matching of Details furnished by e-Commerce Operator/ Supplier
Rule 79 : Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ Supplier
Rule 80 : Annual Return
Rule 81 : Final Return
Rule 82 : Details of Inward Supplies of Persons having Unique Identity Number
Rule 83 : Provisions relating to a Goods and Services Tax (GST) Practitioner
Rule 84 : Conditions for Purposes of Appearance by GST Practitioner
Chapter IX – Payment of Tax
Rule 85 : Electronic Liability Register
Rule 86 : Electronic Credit Ledger
Rule 87 : Electronic Cash Ledger
Rule 88 : Unique Identification Number (UIN) for each Transaction
Chapter X – Refund
Rule 89 : Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount
Rule 90 : Acknowledgement for Refund Application
Rule 91 : Grant of Provisional Refund
Rule 92 : Order Sanctioning Refund
Rule 93 : Credit of the Amount of Rejected Refund Claim
Rule 94 : Order Sanctioning Interest on Delayed Refunds
Rule 95 : Refund of Tax to certain Persons
Rule 96 : Refund of IGST on Exported Goods
Rule 97 : Consumer Welfare Fund
Chapter XI – Assessment and Audit
Rule 98 : Provisional Assessment
Rule 99 : Scrutiny of Returns
Rule 100 : Assessment in Certain Cases
Rule 101 : Audit
Rule 102 : Special Audit
Chapter XII – Advance Ruling
Rule 103 : Qualification and Appointment of Members of the AAR
Rule 104 : Form and Manner of Application to the AAR
Rule 105 : Certification of Copies of Advance Rulings Pronounced by the AAR
Rule 106 : Form and Manner of Appeal to the AAAR
Rule 107 : Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)
Chapter XIII – Appeals and Revision
Rule 108 : Appeal to the Appellate Authority
Rule 109 : Application to the Appellate Authority
Rule 110 : Appeal to the Appellate Tribunal
Rule 111 : Application to the Appellate Tribunal
Rule 112 : Production of Additional Evidence before the Appellate Authority/ Tribunal
Rule 113 : Order of Appellate Authority/ Tribunal
Rule 114 : Appeal to the High Court
Rule 115 : Demand Confirmed by the Court
Rule 116 : Disqualification for Misconduct of an Authorised Representative
Chapter XIV – Transitional Provisions
Rule 117 : Tax or Duty Credit Carried Forward under any Existing Law or on Goods Held in Stock on the Appointed Day
Rule 118 : Declaration to be made under Section 142(11)(c)
Rule 119 : Declaration of Stock held by a Principal and Agent
Rule 120 : Details of Goods sent on Approval Basis
Rule 121 : Recovery of Credit wrongly Availed
Chapter XV – Anti-Profiteering
Rule 122 : Constitution of the Anti-Profiteering Authority
Rule 123 : Constitution of the Standing Committee and Screening Committees (Anti-Profiteering)
Rule 124 : Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority
Rule 125 : Secretary to the Anti-Profiteering Authority
Rule 126 : Power to Determine the Methodology and Procedure (Anti-Profiteering)
Rule 127 : Duties of the Authority (Anti-Profiteering)
Rule 128 : Examination of Application by the Standing Committee and Screening Committee (Anti-Profiteering)
Rule 129 : Initiation and Conduct of Proceedings (Anti-Profiteering)
Rule 130 : Confidentiality of Information (Anti-Profiteering)
Rule 131 : Cooperation with Other Agencies or Statutory Authorities (Anti-Profiteering)
Rule 132 : Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)
Rule 133 : Order of the Authority (Anti-Profiteering)
Rule 134 : Decision to be taken by the Majority (Anti-Profiteering)
Rule 135 : Compliance by the Registered Person (Anti-Profiteering)
Rule 136 : Monitoring of the Order (Anti-Profiteering)
Rule 137 : Tenure of Authority (Anti-Profiteering)
Chapter XVI – E-way Rules
Rule 138 : E-way Rules
CBEC Notifications on CGST Rules/ Forms and Amendments therein
CGST (Third Amendment) Rules, 2017: Central Tax Notification 15/2017
CGST (2nd Amendment) Rules 2017: Central Tax Notification No. 10/2017
CGST (Amendment) Rules 2017: Central Tax Notification 7/2017
CGST Rules 2017: Central Tax Notification 3/2017