CGST Rules 2017 Part A Rules GST Notes | EduRev

GST Updates 2019

GST : CGST Rules 2017 Part A Rules GST Notes | EduRev

 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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