Updated Central Goods and Services Tax Rules, 2017

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  • 16 Jan 2020
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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 01st January 2020. 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

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 01.01.2020

Download CGST Rules, 2017- Part B – Containing Forms (As on 01.01.2020)

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)

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5 Important GST Case Laws
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5 Comments

  2. Kishore says:

    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?.

      Reply
  5. ASHOK KUMAR AGARWAL says:

    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?

      Reply

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