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 as notified/ amended by the CBEC from time to time upto 15 Nov. 2017, in terms of it’s powers under Section 164 of the Central Goods and Services Act, 2017, with Chapter-wise/ Rules-wise Index thereof:

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