- TG Team
- | Goods and Services Tax - News
- 22 May 2021
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This article have updated Central Goods and Services Tax Rules, 2017 / CGST Rules, 2017, which were initially released on 19th June 2017 and amended by various notifications issued from time to time. CGST Rules are updated with notifications issued till 18th May 2021.
Central Goods and Services Tax Rules, 2017 Contains the following-
| Chapter | Topic |
| Chapter I | Preliminary |
| Chapter II | Composition Rules & Forms |
| Chapter III | Registration Rules & Forms |
| Chapter IV | Determination of Value of Supply Rules |
| Chapter V | Input Tax Credit Rules & Forms |
| Chapter VI | Tax Invoice, Credit and Debit Notes Rules |
| Chapter VII | Accounts and Records Rules & Forms |
| Chapter VIII | Returns Rules & Forms |
| Chapter IX | Payment of Tax Rules & Forms |
| Chapter X | Refund Rules & Forms |
| Chapter XI | Assessment and Audit Rules & Forms |
| Chapter XII | Advance Ruling Rules & Forms |
| Chapter XIII | Appeals and Revision Rules & Forms |
| Chapter XIV | Transitional Provisions Rules & Forms |
| Chapter XV | Anti-Profiteering Rules |
| Chapter XVI | E-way Rules & Forms |
| Chapter XVII | Inspection, Search and Seizure Rules & Forms |
| Chapter XVIII | Demands and Recovery Rules & Forms |
| Chapter XIX | Offences and Penalties Rules & Forms |
Download CGST Rules, 2017 -Part A – Containing Rules (As on 18.05.2021)
Download CGST Rules, 2017- Part B – Containing Forms (As on 18.05.2021)
EARLIER UPDATED RULES
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 30.12.2017)
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 31.10.2017)
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 18.10.2017)
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 18.09.2017)
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 30.08.2017)
Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 02.07.2017)
Details of Initial and Subsequent Notifications is as follows :-
| S. No. | Notification No. and Date | Title |
| 1 | Notification No. 3/2017-Central Tax (Dated 19th June 2017) | Central Goods and Services Tax Rules, 2017 |
| 2 | Notification No. 7/2017-Central Tax (Dated 27th June 2017) | Govt notifies amendments in GST rules even before GST Comes into force |
| 3 | Notification No. 10/2017-Central Tax (Dated 28th June 2017) | Govt notifies 13 CGST Rules along with Form Formats |
| 4 | Notification No. 15/2017-Central Tax (Dated 1st July 2017) | Govt notifies CGST Rules of Inspection, Search & Seizure, Demand & Recovery, Offences and Penalties |
| 5 | Notification No. 17/2017-Central Tax (Dated 27th July 2017) | CBEC amends rule 24,34, 44, 46, 61,83,89 of CGST Rules, 2017 |
| 6 | Notification No. 22/2017-Central Tax (Dated 17th August 2017) | CBEC notifies FORM GST REG-13, Rules reversal of credit of Additional duty of Customs on Gold dore bar and Other Changes |
| 7 | Notification No. 27/2017-Central Tax (Dated 30th August 2017) | GST: CBEC notifies E- way rules and related forms |
| 8 | Notification No. 34/2017-Central Tax Dated 15th September 2017 | CBEC notifies rules for filing Revised GST TRAN-1 |
| 9 | Notification No. 36/2017-Central Tax (Dated 29th September 2017) | Notification on GST Registration Cancellation of Migrated dealer |
| 10 | Notification No. 45/2017-Central Tax (Dated 13th October 2017) | Central Goods and Services Tax (Ninth Amendment) Rules, 2017 |
| 11 | Notification No. 47/2017-Central Tax (Dated 18th October, 2017) | GST Refund of deemed exports supply can be claimed by either recipient or supplier |
| 12 | Notification No. 51/2017-Central Tax (Dated 28th October, 2017) | Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 |
| 13 | Notification No. 55/2017–Central Tax dated 15th November 2017 | Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 |
| 14 | Notification No. 70/2017–Central Tax dated 21st December 2017 | Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 |
| 15 | Notification No. 75/2017–Central Tax dated 29th December 2017 | Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 |
| 16 | Notification No. 3/2018–Central Tax dated 23.01.2018 | Central Goods and Services Tax (Amendment) Rules, 2018 |
| 17 | Notification No. 12/2018–Central Tax dated 07.03.2018 | CGST (Second Amendment) Rules, 2018 |
| 18 | Notification No. 14/2018–Central Tax dated 23.03.2018 | CGST (Third Amendment) Rules, 2018 |
| 19 | Notification No. 21/2018–Central Tax dated 18.04.2018 | CGST (Fourth Amendment) Rules, 2018 |
| 20 | Notification No. 26/2018–Central Tax dated 13.06.2018 | CGST (Fifth Amendment) Rules, 2018 |
| 21 | Notification No. 28/2018–Central Tax dated 19.06.2018 | CGST (Sixth Amendment) Rules, 2018 |
| 22 | Notification No. 29/2018–Central Tax dated 06.07.2018 | CGST (Seventh Amendment) Rules, 2018 |
| 22 | Notification No. 29/2018–Central Tax dated 06.07.2018 | CGST (Seventh Amendment) Rules, 2018 |
| 23 | Notification No. 48/2018–Central Tax dated 10.09.2018 | Central Goods and Services Tax (Ninth Amendment) Rules, 2018 |
| 24 | Notification No. 49/2018–Central Tax dated 13.09.2018 | Central Goods and Services Tax (Tenth Amendment) Rules, 2018 |
| 25 | Notification No. 53/2018–Central Tax dated 08.10.2018 | Central Goods and Services Tax (Eleventh Amendment) Rules, 2018 |
| 25 | Notification No. 53/2018–Central Tax dated 08.10.2018 | Central Goods and Services Tax (Eleventh Amendment) Rules, 2018 |
| 26 | Notification No. 60/2018–Central Tax dated 30.10.2018 | Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018 |
| 27 | Notification No. 74/2018–Central Tax dated 31.12.2018 | Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018 |
| 28 | Notification No. 03/2019–Central Tax dated 29.01.2019 | Central Goods and Services Tax (Amendment) Rules, 2019 |
| 29 | Notification No. 16/2019-Central Tax (Dated 29th March, 2019) | Central Goods and Services Tax (Second Amendment) Rules, 2019 |
| 30 | Notification No. 20/2019-Central Tax (Dated 23rd April, 2019) | Central Goods and Services Tax (Third Amendment) Rules, 2019 |
| 31 | Notification No. 31/2019-Central Tax (Dated 28th June, 2019) | Central Goods and Services Tax (Fourth Amendment) Rules, 2019 |
| 32 | Notification No. 33/2019-Central Tax (Dated 18th July, 2019) | Central Goods and Services Tax (Fifth Amendment) Rules, 2019 |
| 33 | Notification No. 49/2019-Central Tax (Dated 9th October, 2019) | Central Goods and Services Tax (Sixth Amendment) Rules, 2019 |
| 34 | Notification No. 56/2019-Central Tax (Dated 14th November, 2019) | Central Goods and Services Tax (Seventh Amendment) Rules, 2019 |
| 35 | Notification No. 68/2019-Central Tax (Dated 13th December, 2019) | Central Goods and Services Tax (Eighth Amendment) Rules, 2019 |
| 36 | Notification No. 75/2019-Central Tax (Dated 26th December, 2019) | Central Goods and Services Tax (Ninth Amendment) Rules, 2019 |
| 37 | Notification No. 02/2020-Central Tax (Dated 01st January, 2020) | Central Goods and Services Tax (Amendment) Rules, 2020 |
| 38 | Notification No. 08/2020-Central Tax (Dated 03rd March, 2020) | Central Goods and Services Tax (Second Amendment) Rules, 2020 |
| 39 | Notification No. 16/2020-Central Tax (Dated 23rd March, 2020) | Central Goods and Services Tax (Third Amendment) Rules, 2020 |
| 40 | Notification No. 30/2020-Central Tax (Dated 03rd April, 2020) | Central Goods and Services Tax (Fourth Amendment) Rules |
| 41 | Notification No. 38/2020-Central Tax (Dated 05th May, 2020) | Central Goods and Services Tax (Fourth Amendment) Rules |
| 42 | Notification No. 48/2020-Central Tax (Dated 19th June, 2020) | Central Goods and Services Tax (Fourth Amendment) Rules |
| 43 | Notification No. 50/2020-Central Tax (Dated 24th June, 2020) | Central Goods and Services Tax (Fourth Amendment) Rules |
| 44 | Notification No. 58/2020-Central Tax (Dated 01st July, 2020) | Central Goods and Services Tax (Fourth Amendment) Rules |
| 45 | Notification No. 60/2020-Central Tax (Dated 30th July, 2020) | CBIC notifies revised Format/Schema for e-Invoice under GST |
| 46 | Notification No. 62/2020-Central Tax (Dated 20th August, 2020) | Provision for Aadhar Authentication in GST Registration notified |
| 47 | Notification No. 72/2020-Central Tax (Dated 30th September, 2020) | GST E-Invoice- CBDT amends rules related to IRN & QR Code |
| 48 | Notification No. 79/2020-Central Tax (Dated 15th October, 2020) | GST Audit relaxation to SMEs to continue in FY 2019-20 |
| 49 | Notification No. 82/2020-Central Tax (Dated 10th November, 2020) | CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B |
| 50 | Notification No. 94/2020 – Central Tax (dated. 22.12.2020) | Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 |
| 51 | Notification No. 01/2021 – Central Tax (dated. 01.01.2021) | GSTR-3B not filed – GSTR 1 Cannot be filed |
| 52 | Notification No. 07/2021 – Central Tax (dated. 27.04.2021) | GSTR-3B & GSTR-1/ IFF, using EVC enabled for companies |
| 53 | Notification No. 13/2021 – Central Tax (dated. 01.05.2021) | CBIC extends due date for IFF to 28th May & amends rule 36(4) |
| 54 | Notification No. 15/2021 – Central Tax (dated. 18.05.2021) | Central Goods and Services Tax (Fourth Amendment) Rules, 2021 |
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On the website ( http://cbic.gov.in/htdocs-cbec/gst/index ), the CGST Rules are amended upto 9-Oct-2019, however in the article above, the CGST Rules are amended upto 1-Jan-2020. If in future, please guide from where can I get the how Can I get access to the latest amended CGST Rules
is it GST input credit available on repairs and maintenance of machinery used for manufacturing
We have been awarded contract works for construction of roads under national highways before 01.07.17 and are still under execution. Since gst part was not included in the contract price, the client is accepting gst invoices from july’1917 onwards but not releasing the GST part. Since this amount has to be deposited with gst authorities, what is the advice from your side?.
Good and information updates.
VERY GOOD
In page 4 the following has been printed:
7. Rate of tax of the composition levy.- The category of registered persons, eligible for
composition levy under section 10 and the provisions of this Chapter, specified in column
(2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of
the said Table:-
Sl.
No.
Category of registered persons Rate of tax
(1) (2) (3)
1. Manufacturers, other than manufacturers of such
goods as may be notified by the Government
one per cent.
2. Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
two and a half per cent.
3. Any other supplier eligible for composition levy
under section 10 and the provisions of this Chapter
half per cent.
Whether the rate mentioned is correct?