Page 1
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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