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Page 1
Central Goods and Services Tax (CGST) Rules,
2017
Part – A (Rules)
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), Notification No. 21/2018-
Central Tax (Dated 18
th
April, 2018), Notification No. 26/2018-Central Tax (Dated 13
th
June, 2018), Notification
No. 28/2018-Central Tax (Dated 19
th
June, 2018), Notification No. 29/2018-Central Tax (Dated 06
th
July, 2018),
Notification No. 39/2018-Central Tax (Dated 04
th
September, 2018), Notification No. 48/2018-Central Tax (Dated
10
th
September, 2018), Notification No. 49/2018-Central Tax (Dated 13
th
September, 2018), Notification No.
53/2018-Central Tax (Dated 9
th
October, 2018), Notification No. 54/2018-Central Tax (Dated 9
th
October, 2018) and
Notification No. 60/2018-Central Tax (Dated 30
th
October, 2018)
Note: This updated version of the Rules as amended upto 30
th
October, 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 30.10.2018)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Page 2
Central Goods and Services Tax (CGST) Rules,
2017
Part – A (Rules)
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), Notification No. 21/2018-
Central Tax (Dated 18
th
April, 2018), Notification No. 26/2018-Central Tax (Dated 13
th
June, 2018), Notification
No. 28/2018-Central Tax (Dated 19
th
June, 2018), Notification No. 29/2018-Central Tax (Dated 06
th
July, 2018),
Notification No. 39/2018-Central Tax (Dated 04
th
September, 2018), Notification No. 48/2018-Central Tax (Dated
10
th
September, 2018), Notification No. 49/2018-Central Tax (Dated 13
th
September, 2018), Notification No.
53/2018-Central Tax (Dated 9
th
October, 2018), Notification No. 54/2018-Central Tax (Dated 9
th
October, 2018) and
Notification No. 60/2018-Central Tax (Dated 30
th
October, 2018)
Note: This updated version of the Rules as amended upto 30
th
October, 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 30.10.2018)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CONTENTS
CHAPTER I ..................................................................................................................................................... 1
PRELIMINARY ............................................................................................................................. 1
CHAPTER II .................................................................................................................................................... 2
COMPOSITION RULES ............................................................................................................... 2
CHAPTER III .................................................................................................................................................. 6
REGISTRATION ........................................................................................................................... 6
CHAPTER IV ................................................................................................................................................ 19
DETERMINATION OF VALUE OF SUPPLY ....................................................................... 19
CHAPTER V .................................................................................................................................................. 25
INPUT TAX CREDIT ................................................................................................................. 25
CHAPTER VI ................................................................................................................................................ 38
TAX INVOICE, CREDIT AND DEBIT NOTES ..................................................................... 38
CHAPTER VII ............................................................................................................................................... 48
ACCOUNTS AND RECORDS .................................................................................................. 48
CHAPTER VIII.............................................................................................................................................. 52
RETURNS ..................................................................................................................................... 52
CHAPTER IX ................................................................................................................................................ 68
PAYMENT OF TAX .................................................................................................................... 68
CHAPTER X .................................................................................................................................................. 73
REFUND ....................................................................................................................................... 73
CHAPTER XI ................................................................................................................................................ 90
ASSESSMENT AND AUDIT ..................................................................................................... 90
CHAPTER XII ............................................................................................................................................... 93
ADVANCE RULING .................................................................................................................. 93
CHAPTER XIII ............................................................................................................................................. 95
APPEALS AND REVISION ....................................................................................................... 95
CHAPTER XIV ............................................................................................................................................. 99
TRANSITIONAL PROVISIONS ............................................................................................... 99
CHAPTER XV ............................................................................................................................................. 103
ANTI-PROFITEERING ............................................................................................................ 103
CHAPTER XVI ........................................................................................................................................... 110
E-WAY RULES .......................................................................................................................... 110
CHAPTER XVII .......................................................................................................................................... 130
INSPECTION, SEARCH AND SEIZURE ............................................................................. 130
CHAPTER XVIII......................................................................................................................................... 132
DEMANDS AND RECOVERY ............................................................................................... 132
CHAPTER XIX ........................................................................................................................................... 140
Page 3
Central Goods and Services Tax (CGST) Rules,
2017
Part – A (Rules)
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), Notification No. 21/2018-
Central Tax (Dated 18
th
April, 2018), Notification No. 26/2018-Central Tax (Dated 13
th
June, 2018), Notification
No. 28/2018-Central Tax (Dated 19
th
June, 2018), Notification No. 29/2018-Central Tax (Dated 06
th
July, 2018),
Notification No. 39/2018-Central Tax (Dated 04
th
September, 2018), Notification No. 48/2018-Central Tax (Dated
10
th
September, 2018), Notification No. 49/2018-Central Tax (Dated 13
th
September, 2018), Notification No.
53/2018-Central Tax (Dated 9
th
October, 2018), Notification No. 54/2018-Central Tax (Dated 9
th
October, 2018) and
Notification No. 60/2018-Central Tax (Dated 30
th
October, 2018)
Note: This updated version of the Rules as amended upto 30
th
October, 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 30.10.2018)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CONTENTS
CHAPTER I ..................................................................................................................................................... 1
PRELIMINARY ............................................................................................................................. 1
CHAPTER II .................................................................................................................................................... 2
COMPOSITION RULES ............................................................................................................... 2
CHAPTER III .................................................................................................................................................. 6
REGISTRATION ........................................................................................................................... 6
CHAPTER IV ................................................................................................................................................ 19
DETERMINATION OF VALUE OF SUPPLY ....................................................................... 19
CHAPTER V .................................................................................................................................................. 25
INPUT TAX CREDIT ................................................................................................................. 25
CHAPTER VI ................................................................................................................................................ 38
TAX INVOICE, CREDIT AND DEBIT NOTES ..................................................................... 38
CHAPTER VII ............................................................................................................................................... 48
ACCOUNTS AND RECORDS .................................................................................................. 48
CHAPTER VIII.............................................................................................................................................. 52
RETURNS ..................................................................................................................................... 52
CHAPTER IX ................................................................................................................................................ 68
PAYMENT OF TAX .................................................................................................................... 68
CHAPTER X .................................................................................................................................................. 73
REFUND ....................................................................................................................................... 73
CHAPTER XI ................................................................................................................................................ 90
ASSESSMENT AND AUDIT ..................................................................................................... 90
CHAPTER XII ............................................................................................................................................... 93
ADVANCE RULING .................................................................................................................. 93
CHAPTER XIII ............................................................................................................................................. 95
APPEALS AND REVISION ....................................................................................................... 95
CHAPTER XIV ............................................................................................................................................. 99
TRANSITIONAL PROVISIONS ............................................................................................... 99
CHAPTER XV ............................................................................................................................................. 103
ANTI-PROFITEERING ............................................................................................................ 103
CHAPTER XVI ........................................................................................................................................... 110
E-WAY RULES .......................................................................................................................... 110
CHAPTER XVII .......................................................................................................................................... 130
INSPECTION, SEARCH AND SEIZURE ............................................................................. 130
CHAPTER XVIII......................................................................................................................................... 132
DEMANDS AND RECOVERY ............................................................................................... 132
CHAPTER XIX ........................................................................................................................................... 140
OFFENCES AND PENALTIES............................................................................................... 140
Page 4
Central Goods and Services Tax (CGST) Rules,
2017
Part – A (Rules)
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), Notification No. 21/2018-
Central Tax (Dated 18
th
April, 2018), Notification No. 26/2018-Central Tax (Dated 13
th
June, 2018), Notification
No. 28/2018-Central Tax (Dated 19
th
June, 2018), Notification No. 29/2018-Central Tax (Dated 06
th
July, 2018),
Notification No. 39/2018-Central Tax (Dated 04
th
September, 2018), Notification No. 48/2018-Central Tax (Dated
10
th
September, 2018), Notification No. 49/2018-Central Tax (Dated 13
th
September, 2018), Notification No.
53/2018-Central Tax (Dated 9
th
October, 2018), Notification No. 54/2018-Central Tax (Dated 9
th
October, 2018) and
Notification No. 60/2018-Central Tax (Dated 30
th
October, 2018)
Note: This updated version of the Rules as amended upto 30
th
October, 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 30.10.2018)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CONTENTS
CHAPTER I ..................................................................................................................................................... 1
PRELIMINARY ............................................................................................................................. 1
CHAPTER II .................................................................................................................................................... 2
COMPOSITION RULES ............................................................................................................... 2
CHAPTER III .................................................................................................................................................. 6
REGISTRATION ........................................................................................................................... 6
CHAPTER IV ................................................................................................................................................ 19
DETERMINATION OF VALUE OF SUPPLY ....................................................................... 19
CHAPTER V .................................................................................................................................................. 25
INPUT TAX CREDIT ................................................................................................................. 25
CHAPTER VI ................................................................................................................................................ 38
TAX INVOICE, CREDIT AND DEBIT NOTES ..................................................................... 38
CHAPTER VII ............................................................................................................................................... 48
ACCOUNTS AND RECORDS .................................................................................................. 48
CHAPTER VIII.............................................................................................................................................. 52
RETURNS ..................................................................................................................................... 52
CHAPTER IX ................................................................................................................................................ 68
PAYMENT OF TAX .................................................................................................................... 68
CHAPTER X .................................................................................................................................................. 73
REFUND ....................................................................................................................................... 73
CHAPTER XI ................................................................................................................................................ 90
ASSESSMENT AND AUDIT ..................................................................................................... 90
CHAPTER XII ............................................................................................................................................... 93
ADVANCE RULING .................................................................................................................. 93
CHAPTER XIII ............................................................................................................................................. 95
APPEALS AND REVISION ....................................................................................................... 95
CHAPTER XIV ............................................................................................................................................. 99
TRANSITIONAL PROVISIONS ............................................................................................... 99
CHAPTER XV ............................................................................................................................................. 103
ANTI-PROFITEERING ............................................................................................................ 103
CHAPTER XVI ........................................................................................................................................... 110
E-WAY RULES .......................................................................................................................... 110
CHAPTER XVII .......................................................................................................................................... 130
INSPECTION, SEARCH AND SEIZURE ............................................................................. 130
CHAPTER XVIII......................................................................................................................................... 132
DEMANDS AND RECOVERY ............................................................................................... 132
CHAPTER XIX ........................................................................................................................................... 140
OFFENCES AND PENALTIES............................................................................................... 140
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
Part – A (Rules)
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), Notification No. 21/2018-
Central Tax (Dated 18
th
April, 2018), Notification No. 26/2018-Central Tax (Dated 13
th
June, 2018), Notification
No. 28/2018-Central Tax (Dated 19
th
June, 2018), Notification No. 29/2018-Central Tax (Dated 06
th
July, 2018),
Notification No. 39/2018-Central Tax (Dated 04
th
September, 2018), Notification No. 48/2018-Central Tax (Dated
10
th
September, 2018), Notification No. 49/2018-Central Tax (Dated 13
th
September, 2018), Notification No.
53/2018-Central Tax (Dated 9
th
October, 2018), Notification No. 54/2018-Central Tax (Dated 9
th
October, 2018) and
Notification No. 60/2018-Central Tax (Dated 30
th
October, 2018)
Note: This updated version of the Rules as amended upto 30
th
October, 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 30.10.2018)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CONTENTS
CHAPTER I ..................................................................................................................................................... 1
PRELIMINARY ............................................................................................................................. 1
CHAPTER II .................................................................................................................................................... 2
COMPOSITION RULES ............................................................................................................... 2
CHAPTER III .................................................................................................................................................. 6
REGISTRATION ........................................................................................................................... 6
CHAPTER IV ................................................................................................................................................ 19
DETERMINATION OF VALUE OF SUPPLY ....................................................................... 19
CHAPTER V .................................................................................................................................................. 25
INPUT TAX CREDIT ................................................................................................................. 25
CHAPTER VI ................................................................................................................................................ 38
TAX INVOICE, CREDIT AND DEBIT NOTES ..................................................................... 38
CHAPTER VII ............................................................................................................................................... 48
ACCOUNTS AND RECORDS .................................................................................................. 48
CHAPTER VIII.............................................................................................................................................. 52
RETURNS ..................................................................................................................................... 52
CHAPTER IX ................................................................................................................................................ 68
PAYMENT OF TAX .................................................................................................................... 68
CHAPTER X .................................................................................................................................................. 73
REFUND ....................................................................................................................................... 73
CHAPTER XI ................................................................................................................................................ 90
ASSESSMENT AND AUDIT ..................................................................................................... 90
CHAPTER XII ............................................................................................................................................... 93
ADVANCE RULING .................................................................................................................. 93
CHAPTER XIII ............................................................................................................................................. 95
APPEALS AND REVISION ....................................................................................................... 95
CHAPTER XIV ............................................................................................................................................. 99
TRANSITIONAL PROVISIONS ............................................................................................... 99
CHAPTER XV ............................................................................................................................................. 103
ANTI-PROFITEERING ............................................................................................................ 103
CHAPTER XVI ........................................................................................................................................... 110
E-WAY RULES .......................................................................................................................... 110
CHAPTER XVII .......................................................................................................................................... 130
INSPECTION, SEARCH AND SEIZURE ............................................................................. 130
CHAPTER XVIII......................................................................................................................................... 132
DEMANDS AND RECOVERY ............................................................................................... 132
CHAPTER XIX ........................................................................................................................................... 140
OFFENCES AND PENALTIES............................................................................................... 140
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.
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
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FAQs on CGST Rules 2017 Part A Rules - GST Updates
| 1. What are the CGST Rules 2017? |  |
Ans. The CGST Rules 2017 refers to the set of rules formulated under the Central Goods and Services Tax (CGST) Act, 2017. These rules provide detailed guidelines and procedures for the implementation of the CGST Act.
| 2. What does Part A of the CGST Rules 2017 cover? | |
Ans. Part A of the CGST Rules 2017 covers various aspects related to registration under the CGST Act. It includes provisions regarding the application for registration, issuance of a unique registration number, and the conditions and procedures for obtaining and cancelling registration.
| 3. How do the CGST Rules 2017 impact the Goods and Services Tax (GST)? | |
Ans. The CGST Rules 2017 play a crucial role in the implementation and administration of the GST system in India. These rules provide clarity and guidance on various aspects of the GST regime, such as registration, invoicing, returns, and compliance, ensuring smooth and uniform application of GST across the country.
| 4. What are some key provisions of the CGST Rules 2017 related to invoicing? | |
Ans. The CGST Rules 2017 specify the format and requirements for issuing invoices under the GST regime. They outline the mandatory details to be included in the invoice, the manner of issuing electronic invoices, and the rules for issuing invoices in cases of exports, reverse charge mechanism, and composition scheme.
| 5. How can I access the CGST Rules 2017? | |
Ans. The CGST Rules 2017 can be accessed through the official website of the Central Board of Indirect Taxes and Customs (CBIC) or the official GST portal. These rules are available in a downloadable format and can be referred to for a comprehensive understanding of the GST regulations and procedures.
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Additional Information about CGST Rules 2017 Part A Rules for GST Preparation
CGST Rules 2017 Part A Rules Free PDF Download
The CGST Rules 2017 Part A Rules is an invaluable resource that delves deep into the core of the GST exam.
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The importance of CGST Rules 2017 Part A Rules cannot be overstated, especially for GST aspirants.
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By knowing the concepts well in advance, students can plan their preparation effectively.
Utilize this indispensable guide for a well-rounded preparation and achieve your desired results.
CGST Rules 2017 Part A Rules Notes
CGST Rules 2017 Part A Rules Notes offer in-depth insights into the specific topic to help you master it with ease.
This comprehensive document covers all aspects related to CGST Rules 2017 Part A Rules.
It includes detailed information about the exam syllabus, recommended books, and study materials for a well-rounded preparation.
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CGST Rules 2017 Part A Rules GST Questions
The "CGST Rules 2017 Part A Rules GST Questions" guide is a valuable resource for all aspiring students preparing for the
GST exam. It focuses on providing a wide range of practice questions to help students gauge
their understanding of the exam topics. These questions cover the entire syllabus, ensuring comprehensive preparation.
The guide includes previous years' question papers for students to familiarize themselves with the exam's format and difficulty level.
Additionally, it offers subject-specific question banks, allowing students to focus on weak areas and improve their performance.
Study CGST Rules 2017 Part A Rules on the App
Students of GST can study CGST Rules 2017 Part A Rules alongwith tests & analysis from the EduRev app,
which will help them while preparing for their exam. Apart from the CGST Rules 2017 Part A Rules,
students can also utilize the EduRev App for other study materials such as previous year question papers, syllabus, important questions, etc.
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The content of CGST Rules 2017 Part A Rules is prepared as per the latest GST syllabus.
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