GST · CGST Rules
Central Goods and Services Tax Rules, 2017
The rules made under the CGST Act — kept apart from the Act. Current text with CBIC's amendment notes.
- Rules
- 213
- Chapters
- 19
- Made under
- CGST Act
- In force
- 22-Jun-17
Chapters
Browse the CGST Rules chapter by chapter.
IIIIIIIVVVIVIIVIIIIXXXIXIIXIIIXIVXVXVIXVIIXVIIIXIX
Preliminary
2 rules
Composition Levy
5 rules
Registration
25 rules
Determination of Value of Supply
14 rules
Input Tax Credit
13 rules
Tax Invoice, Credit and Debit Notes
13 rules
Accounts and Records
3 rules
Returns
30 rules
Payment of Tax
10 rules
Refund
15 rules
Assessment and Audit
5 rules
Advance Ruling
6 rules
Appeals and Revision
14 rules
Transitional Provisions
6 rules
Anti-Profiteering
16 rules
E-Way Rules
7 rules
Inspection, Search and Seizure
3 rules
Demands and Recovery
23 rules
Offences and Penalties
3 rules