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Central Goods and Services Tax (CGST) Rules, 
2017 
 
Notified vide Notification No. 3 /2017-Central Tax (Dated 19
th
 June 2017) and further as amended by 
Notification No. 7/2017-Central Tax (Dated 27
th
 June 2017), Notification No. 10/2017-Central Tax 
(Dated 28
th
 June 2017), Notification No. 15/2017-Central Tax (Dated 1
st
 July 2017), Notification No. 
17/2017-Central Tax (Dated 27
th
 July 2017), Notification No. 22/2017-Central Tax (Dated 17
th
 August 
2017), Notification No. 27/2017-Central Tax (Dated 30
th
 August 2017), Notification No. 34/2017-Central 
Tax (Dated 15
th
 September 2017), Notification No. 36/2017-Central Tax (Dated 29
th
 September 2017), 
Notification No. 45/2017-Central Tax (Dated 13
th
 October 2017), Notification No. 47/2017-Central Tax 
(Dated 18
th
 October, 2017), Notification No. 51/2017-Central Tax (Dated 28
th
 October, 2017), 
Notification No. 55/2017-Central Tax (Dated 15
th
 November, 2017), Notification No. 70/2017-Central 
Tax (Dated 21
st
 December, 2017) , Notification No. 75/2017-Central Tax (Dated 29
th
 December, 2017), 
Notification No.03/2018 – Central Tax (Dated 23
rd
 January, 2018), Notification No. 12/2018 – Central Tax 
(Dated 07
th
 March, 2018), Notification No. 14/2018-Central Tax (Dated 23
rd
 March, 2018) and 
Notification No. 21/2018-Central Tax (Dated 18
th
 April, 2018)) 
 
 
 
 
Note: This updated version of the Rules as amended upto 18
th
 April, 2018 
has been prepared for convenience and easy reference of the trade and 
industry and has no legal binding or force. Notifications as published in 
the official Gazette of the Government of India only have the force of law. 
 
 
 
 
 
 
 
 
 
 
(As on 18.04.2018) 
 
 
 
 
Government of India 
Ministry of Finance  
Department of Revenue 
Central Board of Excise and Customs 
 
  
Page 2


 
 
Central Goods and Services Tax (CGST) Rules, 
2017 
 
Notified vide Notification No. 3 /2017-Central Tax (Dated 19
th
 June 2017) and further as amended by 
Notification No. 7/2017-Central Tax (Dated 27
th
 June 2017), Notification No. 10/2017-Central Tax 
(Dated 28
th
 June 2017), Notification No. 15/2017-Central Tax (Dated 1
st
 July 2017), Notification No. 
17/2017-Central Tax (Dated 27
th
 July 2017), Notification No. 22/2017-Central Tax (Dated 17
th
 August 
2017), Notification No. 27/2017-Central Tax (Dated 30
th
 August 2017), Notification No. 34/2017-Central 
Tax (Dated 15
th
 September 2017), Notification No. 36/2017-Central Tax (Dated 29
th
 September 2017), 
Notification No. 45/2017-Central Tax (Dated 13
th
 October 2017), Notification No. 47/2017-Central Tax 
(Dated 18
th
 October, 2017), Notification No. 51/2017-Central Tax (Dated 28
th
 October, 2017), 
Notification No. 55/2017-Central Tax (Dated 15
th
 November, 2017), Notification No. 70/2017-Central 
Tax (Dated 21
st
 December, 2017) , Notification No. 75/2017-Central Tax (Dated 29
th
 December, 2017), 
Notification No.03/2018 – Central Tax (Dated 23
rd
 January, 2018), Notification No. 12/2018 – Central Tax 
(Dated 07
th
 March, 2018), Notification No. 14/2018-Central Tax (Dated 23
rd
 March, 2018) and 
Notification No. 21/2018-Central Tax (Dated 18
th
 April, 2018)) 
 
 
 
 
Note: This updated version of the Rules as amended upto 18
th
 April, 2018 
has been prepared for convenience and easy reference of the trade and 
industry and has no legal binding or force. Notifications as published in 
the official Gazette of the Government of India only have the force of law. 
 
 
 
 
 
 
 
 
 
 
(As on 18.04.2018) 
 
 
 
 
Government of India 
Ministry of Finance  
Department of Revenue 
Central Board of Excise and Customs 
 
  
 
 
CONTENTS 
 
 
Chapter Topic Page Numbers 
Chapter I Preliminary 1 
Chapter II Composition  
               Rules 2 – 5 
               Forms 128 – 135  
Chapter III Registration  
               Rules 6 – 17 
               Forms 136 – 202  
Chapter IV Determination of Value of Supply  
               Rules 18 – 23 
Chapter V Input Tax Credit  
               Rules 24 – 35 
               Forms 203 – 213 
Chapter VI Tax Invoice, Credit and Debit Notes  
               Rules 36 – 44 
Chapter VII Accounts and Records  
               Rules 45 – 48 
               Forms 214 –215 
Chapter VIII Returns  
               Rules 49 – 60 
               Forms 216 – 288 
Chapter IX Payment of Tax  
               Rules 61 – 65 
               Forms 289 – 305 
Chapter X Refund  
               Rules 66 – 80 
               Forms 306 – 341 
Chapter XI Assessment and Audit  
               Rules 81 – 83 
               Forms 342 – 365 
Chapter XII Advance Ruling  
               Rules 84 – 85 
               Forms 366 – 370 
Chapter XIII Appeals and Revision  
               Rules 86 – 89 
               Forms 371 – 389 
Chapter XIV Transitional Provisions  
               Rules 90 – 92 
               Forms 390 – 399 
Page 3


 
 
Central Goods and Services Tax (CGST) Rules, 
2017 
 
Notified vide Notification No. 3 /2017-Central Tax (Dated 19
th
 June 2017) and further as amended by 
Notification No. 7/2017-Central Tax (Dated 27
th
 June 2017), Notification No. 10/2017-Central Tax 
(Dated 28
th
 June 2017), Notification No. 15/2017-Central Tax (Dated 1
st
 July 2017), Notification No. 
17/2017-Central Tax (Dated 27
th
 July 2017), Notification No. 22/2017-Central Tax (Dated 17
th
 August 
2017), Notification No. 27/2017-Central Tax (Dated 30
th
 August 2017), Notification No. 34/2017-Central 
Tax (Dated 15
th
 September 2017), Notification No. 36/2017-Central Tax (Dated 29
th
 September 2017), 
Notification No. 45/2017-Central Tax (Dated 13
th
 October 2017), Notification No. 47/2017-Central Tax 
(Dated 18
th
 October, 2017), Notification No. 51/2017-Central Tax (Dated 28
th
 October, 2017), 
Notification No. 55/2017-Central Tax (Dated 15
th
 November, 2017), Notification No. 70/2017-Central 
Tax (Dated 21
st
 December, 2017) , Notification No. 75/2017-Central Tax (Dated 29
th
 December, 2017), 
Notification No.03/2018 – Central Tax (Dated 23
rd
 January, 2018), Notification No. 12/2018 – Central Tax 
(Dated 07
th
 March, 2018), Notification No. 14/2018-Central Tax (Dated 23
rd
 March, 2018) and 
Notification No. 21/2018-Central Tax (Dated 18
th
 April, 2018)) 
 
 
 
 
Note: This updated version of the Rules as amended upto 18
th
 April, 2018 
has been prepared for convenience and easy reference of the trade and 
industry and has no legal binding or force. Notifications as published in 
the official Gazette of the Government of India only have the force of law. 
 
 
 
 
 
 
 
 
 
 
(As on 18.04.2018) 
 
 
 
 
Government of India 
Ministry of Finance  
Department of Revenue 
Central Board of Excise and Customs 
 
  
 
 
CONTENTS 
 
 
Chapter Topic Page Numbers 
Chapter I Preliminary 1 
Chapter II Composition  
               Rules 2 – 5 
               Forms 128 – 135  
Chapter III Registration  
               Rules 6 – 17 
               Forms 136 – 202  
Chapter IV Determination of Value of Supply  
               Rules 18 – 23 
Chapter V Input Tax Credit  
               Rules 24 – 35 
               Forms 203 – 213 
Chapter VI Tax Invoice, Credit and Debit Notes  
               Rules 36 – 44 
Chapter VII Accounts and Records  
               Rules 45 – 48 
               Forms 214 –215 
Chapter VIII Returns  
               Rules 49 – 60 
               Forms 216 – 288 
Chapter IX Payment of Tax  
               Rules 61 – 65 
               Forms 289 – 305 
Chapter X Refund  
               Rules 66 – 80 
               Forms 306 – 341 
Chapter XI Assessment and Audit  
               Rules 81 – 83 
               Forms 342 – 365 
Chapter XII Advance Ruling  
               Rules 84 – 85 
               Forms 366 – 370 
Chapter XIII Appeals and Revision  
               Rules 86 – 89 
               Forms 371 – 389 
Chapter XIV Transitional Provisions  
               Rules 90 – 92 
               Forms 390 – 399 
 
 
Chapter XV Anti-Profiteering  
               Rules 93 – 98 
Chapter XVI E-way  
               Rules 99 –116 
               Forms 400 – 405 
Chapter XVII Inspection, Search and Seizure  
               Rules 117 – 118 
               Forms 406 – 414 
Chapter XVIII Demands and Recovery  
               Rules 119 – 126 
               Forms 415 – 441 
Chapter XIX Offences and Penalties  
               Rules 127 
               Forms 442 – 443 
 
 
 
Page 4


 
 
Central Goods and Services Tax (CGST) Rules, 
2017 
 
Notified vide Notification No. 3 /2017-Central Tax (Dated 19
th
 June 2017) and further as amended by 
Notification No. 7/2017-Central Tax (Dated 27
th
 June 2017), Notification No. 10/2017-Central Tax 
(Dated 28
th
 June 2017), Notification No. 15/2017-Central Tax (Dated 1
st
 July 2017), Notification No. 
17/2017-Central Tax (Dated 27
th
 July 2017), Notification No. 22/2017-Central Tax (Dated 17
th
 August 
2017), Notification No. 27/2017-Central Tax (Dated 30
th
 August 2017), Notification No. 34/2017-Central 
Tax (Dated 15
th
 September 2017), Notification No. 36/2017-Central Tax (Dated 29
th
 September 2017), 
Notification No. 45/2017-Central Tax (Dated 13
th
 October 2017), Notification No. 47/2017-Central Tax 
(Dated 18
th
 October, 2017), Notification No. 51/2017-Central Tax (Dated 28
th
 October, 2017), 
Notification No. 55/2017-Central Tax (Dated 15
th
 November, 2017), Notification No. 70/2017-Central 
Tax (Dated 21
st
 December, 2017) , Notification No. 75/2017-Central Tax (Dated 29
th
 December, 2017), 
Notification No.03/2018 – Central Tax (Dated 23
rd
 January, 2018), Notification No. 12/2018 – Central Tax 
(Dated 07
th
 March, 2018), Notification No. 14/2018-Central Tax (Dated 23
rd
 March, 2018) and 
Notification No. 21/2018-Central Tax (Dated 18
th
 April, 2018)) 
 
 
 
 
Note: This updated version of the Rules as amended upto 18
th
 April, 2018 
has been prepared for convenience and easy reference of the trade and 
industry and has no legal binding or force. Notifications as published in 
the official Gazette of the Government of India only have the force of law. 
 
 
 
 
 
 
 
 
 
 
(As on 18.04.2018) 
 
 
 
 
Government of India 
Ministry of Finance  
Department of Revenue 
Central Board of Excise and Customs 
 
  
 
 
CONTENTS 
 
 
Chapter Topic Page Numbers 
Chapter I Preliminary 1 
Chapter II Composition  
               Rules 2 – 5 
               Forms 128 – 135  
Chapter III Registration  
               Rules 6 – 17 
               Forms 136 – 202  
Chapter IV Determination of Value of Supply  
               Rules 18 – 23 
Chapter V Input Tax Credit  
               Rules 24 – 35 
               Forms 203 – 213 
Chapter VI Tax Invoice, Credit and Debit Notes  
               Rules 36 – 44 
Chapter VII Accounts and Records  
               Rules 45 – 48 
               Forms 214 –215 
Chapter VIII Returns  
               Rules 49 – 60 
               Forms 216 – 288 
Chapter IX Payment of Tax  
               Rules 61 – 65 
               Forms 289 – 305 
Chapter X Refund  
               Rules 66 – 80 
               Forms 306 – 341 
Chapter XI Assessment and Audit  
               Rules 81 – 83 
               Forms 342 – 365 
Chapter XII Advance Ruling  
               Rules 84 – 85 
               Forms 366 – 370 
Chapter XIII Appeals and Revision  
               Rules 86 – 89 
               Forms 371 – 389 
Chapter XIV Transitional Provisions  
               Rules 90 – 92 
               Forms 390 – 399 
 
 
Chapter XV Anti-Profiteering  
               Rules 93 – 98 
Chapter XVI E-way  
               Rules 99 –116 
               Forms 400 – 405 
Chapter XVII Inspection, Search and Seizure  
               Rules 117 – 118 
               Forms 406 – 414 
Chapter XVIII Demands and Recovery  
               Rules 119 – 126 
               Forms 415 – 441 
Chapter XIX Offences and Penalties  
               Rules 127 
               Forms 442 – 443 
 
 
 
 
1 
CHAPTER I 
PRELIMINARY 
1. Short title and Commencement.-(1) These rules may be called the Central Goods and 
Services Tax Rules, 2017. 
(2) They shall come into force with effect from 22
nd
 June, 2017. 
2. Definitions.- In these rules, unless the context otherwise requires,- 
(a) ?Act? means the Central Goods and Services Tax Act, 2017 (12 of 2017); 
(b) ?FORM? means a Form appended to these rules; 
(c) ?section? means a section of the Act; 
(d) ?Special Economic Zone? shall have the same meaning as assigned to it in 
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 
2005); 
(e) words and expressions used herein but not defined and defined in the Act 
shall have the meanings respectively assigned to them in the Act. 
 
  
Page 5


 
 
Central Goods and Services Tax (CGST) Rules, 
2017 
 
Notified vide Notification No. 3 /2017-Central Tax (Dated 19
th
 June 2017) and further as amended by 
Notification No. 7/2017-Central Tax (Dated 27
th
 June 2017), Notification No. 10/2017-Central Tax 
(Dated 28
th
 June 2017), Notification No. 15/2017-Central Tax (Dated 1
st
 July 2017), Notification No. 
17/2017-Central Tax (Dated 27
th
 July 2017), Notification No. 22/2017-Central Tax (Dated 17
th
 August 
2017), Notification No. 27/2017-Central Tax (Dated 30
th
 August 2017), Notification No. 34/2017-Central 
Tax (Dated 15
th
 September 2017), Notification No. 36/2017-Central Tax (Dated 29
th
 September 2017), 
Notification No. 45/2017-Central Tax (Dated 13
th
 October 2017), Notification No. 47/2017-Central Tax 
(Dated 18
th
 October, 2017), Notification No. 51/2017-Central Tax (Dated 28
th
 October, 2017), 
Notification No. 55/2017-Central Tax (Dated 15
th
 November, 2017), Notification No. 70/2017-Central 
Tax (Dated 21
st
 December, 2017) , Notification No. 75/2017-Central Tax (Dated 29
th
 December, 2017), 
Notification No.03/2018 – Central Tax (Dated 23
rd
 January, 2018), Notification No. 12/2018 – Central Tax 
(Dated 07
th
 March, 2018), Notification No. 14/2018-Central Tax (Dated 23
rd
 March, 2018) and 
Notification No. 21/2018-Central Tax (Dated 18
th
 April, 2018)) 
 
 
 
 
Note: This updated version of the Rules as amended upto 18
th
 April, 2018 
has been prepared for convenience and easy reference of the trade and 
industry and has no legal binding or force. Notifications as published in 
the official Gazette of the Government of India only have the force of law. 
 
 
 
 
 
 
 
 
 
 
(As on 18.04.2018) 
 
 
 
 
Government of India 
Ministry of Finance  
Department of Revenue 
Central Board of Excise and Customs 
 
  
 
 
CONTENTS 
 
 
Chapter Topic Page Numbers 
Chapter I Preliminary 1 
Chapter II Composition  
               Rules 2 – 5 
               Forms 128 – 135  
Chapter III Registration  
               Rules 6 – 17 
               Forms 136 – 202  
Chapter IV Determination of Value of Supply  
               Rules 18 – 23 
Chapter V Input Tax Credit  
               Rules 24 – 35 
               Forms 203 – 213 
Chapter VI Tax Invoice, Credit and Debit Notes  
               Rules 36 – 44 
Chapter VII Accounts and Records  
               Rules 45 – 48 
               Forms 214 –215 
Chapter VIII Returns  
               Rules 49 – 60 
               Forms 216 – 288 
Chapter IX Payment of Tax  
               Rules 61 – 65 
               Forms 289 – 305 
Chapter X Refund  
               Rules 66 – 80 
               Forms 306 – 341 
Chapter XI Assessment and Audit  
               Rules 81 – 83 
               Forms 342 – 365 
Chapter XII Advance Ruling  
               Rules 84 – 85 
               Forms 366 – 370 
Chapter XIII Appeals and Revision  
               Rules 86 – 89 
               Forms 371 – 389 
Chapter XIV Transitional Provisions  
               Rules 90 – 92 
               Forms 390 – 399 
 
 
Chapter XV Anti-Profiteering  
               Rules 93 – 98 
Chapter XVI E-way  
               Rules 99 –116 
               Forms 400 – 405 
Chapter XVII Inspection, Search and Seizure  
               Rules 117 – 118 
               Forms 406 – 414 
Chapter XVIII Demands and Recovery  
               Rules 119 – 126 
               Forms 415 – 441 
Chapter XIX Offences and Penalties  
               Rules 127 
               Forms 442 – 443 
 
 
 
 
1 
CHAPTER I 
PRELIMINARY 
1. Short title and Commencement.-(1) These rules may be called the Central Goods and 
Services Tax Rules, 2017. 
(2) They shall come into force with effect from 22
nd
 June, 2017. 
2. Definitions.- In these rules, unless the context otherwise requires,- 
(a) ?Act? means the Central Goods and Services Tax Act, 2017 (12 of 2017); 
(b) ?FORM? means a Form appended to these rules; 
(c) ?section? means a section of the Act; 
(d) ?Special Economic Zone? shall have the same meaning as assigned to it in 
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 
2005); 
(e) words and expressions used herein but not defined and defined in the Act 
shall have the meanings respectively assigned to them in the Act. 
 
  
 
2 
CHAPTER II 
COMPOSITION RULES 
 
3. Intimation for composition levy.-(1) Any person who has been granted registration on a 
provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under 
section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or 
verified through electronic verification code, on the common portal, either directly or 
through a Facilitation Centre notified by the Commissioner, prior to the appointed day, 
but not later than thirty days after the said day, or such further period as may be extended 
by the Commissioner in this behalf: 
Provided that where the intimation in FORM GST CMP-01 is filed after the 
appointed day, the registered person shall not collect any tax from the appointed day but 
shall issue bill of supply for supplies made after the said day.  
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an 
option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be 
considered as an intimation to pay tax under the said section. 
(3) Any registered person who opts to pay tax under section 10 shall electronically file an 
intimation in FORM GST CMP-02, duly signed or verified through electronic 
verification code, on the common portal, either directly or through a Facilitation Centre 
notified by the Commissioner, prior to the commencement of the financial year for which 
the option to pay tax under the aforesaid section is exercised and shall furnish the 
statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of 
rule 44 within a period of sixty days from the commencement of the relevant financial 
year. 
[(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has 
been granted registration on a provisional basis under rule 24 or who has been granted 
certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 
10 with effect from the first day of the month immediately succeeding the month in 
which he files an intimation in FORM GST CMP-02, on the common portal either 
directly or through a Facilitation Centre notified by the Commissioner, on or before the 
31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in 
accordance with the provisions of sub-rule (4) of rule 44 within a period of [one hundred 
and eighty days]
1
 from the day on which such person commences to pay tax under section 
10: 
Provided that the said persons shall not be allowed to furnish the declaration in 
FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]
2
 
                                                           
1
 Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt 23.01.2018 
2
 Substituted vide Notf no. 45/2017-CT dt 13.10.2017. for “(3A) Notwithstanding anything contained in sub-
rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who 
has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from 
the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common 
portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and 
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FAQs on CGST Rules 18-04-2018 - GST Updates

1. What are the CGST Rules and when were they implemented?
Ans. The CGST Rules refer to the rules and regulations formulated under the Central Goods and Services Tax (CGST) Act. They were implemented on 18th April 2018.
2. What is the significance of the CGST Rules in GST implementation?
Ans. The CGST Rules play a crucial role in the implementation of the Goods and Services Tax (GST) in India. These rules provide a framework for the administration, assessment, and collection of CGST, ensuring smooth functioning of the GST system.
3. Can you provide an overview of the main provisions of the CGST Rules?
Ans. The CGST Rules cover various aspects of GST implementation, including registration, tax invoice, input tax credit, payment of tax, refund, assessment, and audit. These provisions ensure compliance with GST regulations and help in the effective administration of CGST.
4. How do the CGST Rules impact businesses and taxpayers?
Ans. The CGST Rules have a direct impact on businesses and taxpayers as they provide guidelines for compliance, registration, and taxation under GST. Following these rules is essential to avoid penalties and ensure smooth business operations in the GST regime.
5. Where can I access the CGST Rules and stay updated with any amendments or changes?
Ans. The CGST Rules can be accessed on the official website of the Central Board of Indirect Taxes and Customs (CBIC). It is advisable to regularly visit the website to stay updated with any amendments or changes in the CGST Rules.
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