(Last Updated On: October 2, 2023)

CGST Rules 2017 (Updated till Date)

CGST Rules 2017 are also adopted under GST Compensation cess rules with certain modifications – GST Compensation Cess Rules 2017 Notified via Notification No. 2/2017–Compensation Cess Dated 1st July, 2017

CGST Rule 2017 from Rule 1 to 162 (Chapter Wise )

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:—

CHAPTER I

PRELIMINARY

Rule – 1 Short title 1[***] and commencement

Rule – 2 Definitions

CHAPTER II

COMPOSITION RULES

Rule – 3 Intimation for composition levy

Rule – 4 Effective date for composition levy

Rule – 5 Conditions and restrictions for composition levy

Rule – 6 Validity of composition levy

Rule – 7 Rate of tax of the composition levy

CHAPTER III

REGISTRATION

Rule – 8 Application for registration

Rule – 9 Verification of the application and approval

Rule – 10 Issue of registration certificate

Rule – 11 Separate registration for multiple business verticals within a State or a Union territory

Rule – 12 Grant of registration to persons required to deduct tax at source or to collect tax at source

Rule – 13 Grant of registration to non-resident taxable person

Rule – 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

Rule – 15 Extension in period of operation by casual taxable person and non-resident taxable person

Rule – 16 Suo motu registration

Rule – 17 Assignment of Unique Identity Number to certain special entities

Rule – 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board

Rule – 19 Amendment of registration

Rule – 20 Application for cancellation of registration

Rule – 21 Registration to be cancelled in certain cases

Rule 21A Suspension of registration

Rule – 22 Cancellation of registration

Rule – 23 Revocation of cancellation of registration

Rule – 24 Migration of persons registered under the existing law

Rule – 25 Physical verification of business premises in certain cases

Rule – 26 Method of authentication

CHAPTER IV

DETERMINATION OF VALUE OF SUPPLY

Rule – 27 Value of supply of goods or services where the consideration is not wholly in money

Rule – 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent

Rule – 29 Value of supply of goods made or received through an agent

Rule – 30 Value of supply of goods or services or both based on cost

Rule – 31 Residual method for determination of value of supply of goods or services or both

Rule -31A Value of supply in case of lottery, betting, gambling and horse racing.

Rule – 32 Determination of value in respect of certain supplies

Rule – 33 Value of supply of services in case of pure agent

Rule – 34 Rate of exchange of currency, other than Indian rupees, for determination of value

Rule – 35 Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax

CHAPTER V

INPUT TAX CREDIT

Rule – 36 Documentary requirements and conditions for claiming input tax credit

Rule – 37 Reversal of input tax credit in the case of non-payment of consideration

Rule 37A CGST Rules 2017 Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

Rule – 38 Claim of credit by a banking company or a financial institution

Rule – 39 Procedure for distribution of input tax credit by Input Service Distributor

Rule – 40 Manner of claiming credit in special circumstances

Rule – 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule – 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Rule – 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Rule – 44 Manner of reversal of credit under special circumstances

Rule – 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Rule – 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Rule – 46 Tax invoice

Rule 46A:Invoice-cum-bill of supply

Rule – 47 Time limit for issuing tax invoice

Rule – 48 Manner of issuing invoice

Rule – 49 Bill of supply

Rule – 50 Receipt voucher

Rule – 51 Refund voucher

Rule – 52 Payment voucher

Rule – 53 Revised tax invoice and credit or debit notes

Rule – 54 Tax invoice in special cases

Rule – 55 Transportation of goods without issue of invoice

Rule – 55A Tax Invoice or bill of supply to accompany transport of goods

CHAPTER VII

ACCOUNTS AND RECORDS

Rule – 56 Maintenance of accounts by registered persons

Rule – 57 Generation and maintenance of electronic records

Rule – 58 Records to be maintained by owner or operator of godown or warehouse and transporters

CHAPTER VIII

RETURNS

Rule – 59 Form and manner of furnishing details of outward supplies

Rule – 60 Form and manner of furnishing details of inward supplies

Rule – 61 Form and manner of submission of monthly return

Rule – 62 Form and manner of submission of quarterly return by the composition supplier

Rule – 63 Form and manner of submission of return by non-resident taxable person

Rule – 64 Form and manner of submission of return by persons providing online information and database access or retrieval services

Rule – 65 Form and manner of submission of return by an Input Service Distributor

Rule – 66 Form and manner of submission of return by a person required to deduct tax at source

Rule – 67 Form and manner of submission of statement of supplies through an e-commerce operator

Rule – 68 Notice to non-filers of returns

Rule – 69 Matching of claim of input tax credit

Rule – 70 Final acceptance of input tax credit and communication thereof

Rule – 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rule – 72 Claim of input tax credit on the same invoice more than once

Rule – 73 Matching of claim of reduction in the output tax liability

Rule – 74 Final acceptance of reduction in output tax liability and communication thereof

Rule – 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rule – 76 Claim of reduction in output tax liability more than once

Rule – 77 Refund of interest paid on reclaim of reversals

Rule – 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Rule – 79 Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

Rule – 80 Annual return

Rule – 81 Final return

Rule – 82 Details of inward supplies of persons having Unique Identity Number

Rule – 83 Provisions relating to a goods and services tax practitioner

Rule 83A Examination of GST Practitioners

Rule – 84 Conditions for purposes of appearance

CHAPTER IX

PAYMENT OF TAX

Rule – 85 Electronic Liability Register

Rule – 86 Electronic Credit Ledger

Rule – 87 Electronic Cash Ledger

Rule – 88 Identification number for each transaction

Rule 88A Order of utilization of input tax credit.

Rule 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.

Rule 88D Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return

CHAPTER X

REFUND

Rule – 89 Application for refund of tax, interest, penalty, fees or any other amount

Rule – 90 Acknowledgement

Rule – 91 Grant of provisional refund

Rule – 92 Order sanctioning refund

Rule – 93 Credit of the amount of rejected refund claim

Rule – 94 Order sanctioning interest on delayed refunds

Rule – 95 Refund of tax to certain persons

Rule – 96 Refund of integrated tax paid on goods exported out of India

Rule – 96A Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking

Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.

Rule – 97 Consumer Welfare Fund

Rule – 97A Manual filing and processing.

CHAPTER XI

ASSESSMENT AND AUDIT

Rule – 98 Provisional Assessment

Rule – 99 Scrutiny of returns

Rule – 100 Assessment in certain cases

Rule – 101 Audit

Rule – 102 Special Audit

CHAPTER XII

ADVANCE RULING

Rule – 103 Qualification and appointment of members of the Authority for Advance Ruling

Rule – 104 Form and manner of application to the Authority for Advance Ruling

Rule – 105 Certification of copies of advance rulings pronounced by the Authority

Rule – 106 Form and manner of appeal to the Appellate Authority for Advance Ruling

Rule – 107 Certification of copies of the advance rulings pronounced by the Appellate Authority

Rule – 107A Manual filing and processing.

CHAPTER XIII

APPEALS AND REVISION

Rule – 108 Appeal to the Appellate Authority

Rule – 109 Application to the Appellate Authority

Rule – 109A Appointment of Appellate Authority

Rule – 110 Appeal to the Appellate Tribunal

Rule – 111 Application to the Appellate Tribunal

Rule – 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal

Rule – 113 Order of Appellate Authority or Appellate Tribunal

Rule – 114 Appeal to the High Court

Rule – 115 Demand confirmed by the Court

Rule – 116 Disqualification for misconduct of an authorised representative

CHAPTER XIV

TRANSITIONAL PROVISIONS

Rule – 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

Rule – 118 Declaration to be made under clause (c) of sub-section (11) of section 142

Rule – 119 Declaration of stock held by a principal and job-worker

Rule – 120 Details of goods sent on approval basis

Rule – 120A Revision of declaration in Form GST TRAN-1

Rule – 121 Recovery of credit wrongly availed

CHAPTER XV

ANTI-PROFITEERING

Rule – 122 Constitution of the Authority

Rule – 123 Constitution of the Standing Committee and Screening Committees

Rule – 124 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

Rule – 125 Secretary to the Authority

Rule – 126 Power to determine the methodology and procedure

Rule – 127 Duties of the Authority

Rule – 128 Examination of application by the Standing Committee and Screening Committee

Rule – 129 Initiation and conduct of proceedings

Rule – 130 Confidentiality of information

Rule – 131 Cooperation with other agencies or statutory authorities

Rule – 132 Power to summon persons to give evidence and produce documents

Rule – 133 Order of the Authority

Rule – 134 Decision to be taken by the majority

Rule – 135 Compliance by the registered person

Rule – 136 Monitoring of the order

Rule – 137 Tenure of Authority

CHAPTER XVI

E-WAY RULES

Rule – 138 E-way rule

Rule – 138A Documents and devices to be carried by a person-in-charge of a conveyance

Rule – 138B Verification of documents and conveyances

Rule – 138C Inspection and verification of goods

Rule – 138D Facility for uploading information regarding detention of vehicle

Rule 138E Restriction on furnishing of information in PART A of FORM GST EWB 01.

CHAPTER XVII

INSPECTION, SEARCH AND SEIZURE

Rule – 139 Inspection, search and seizure

Rule – 140 Bond and security for release of seized goods

Rule – 141 Procedure in respect of seized goods

CHAPTER XVIII

DEMANDS AND RECOVERY

Rule – 142 Notice and order for demand of amounts payable under the Act

Rule 142A Procedure for recovery of dues under existing laws.

Rule 142B CGST Rules 2017 Intimation of certain amounts liable to be recovered under section 79 of the Act.

Rule – 143 Recovery by deduction from any money owed

Rule – 144 Recovery by sale of goods under the control of proper officer

Rule – 145 Recovery from a third person

Rule – 146 Recovery through execution of a decree, etc

Rule – 147 Recovery by sale of movable or immovable property

Rule – 148 Prohibition against bidding or purchase by officer

Rule – 149 Prohibition against sale on holidays

Rule – 150 Assistance by police

Rule – 151 Attachment of debts and shares, etc

Rule – 152 Attachment of property in custody of courts or Public Officer

Rule – 153 Attachment of interest in partnership

Rule – 154 Disposal of proceeds of sale of goods and movable or immovable property

Rule – 155 Recovery through land revenue authority

Rule – 156 Recovery through court

Rule – 157 Recovery from surety

Rule – 158 Payment of tax and other amounts in instalments

Rule – 159 Provisional attachment of property

Rule – 160 Recovery from company in liquidation

Rule – 161 Continuation of certain recovery proceedings

CHAPTER XIX

OFFENCES AND PENALTIES

Rule – 162 Procedure for compounding of offences

GST Forms

Composition Forms

Sr No	Form No	Description
1.	GST CMP-01	Intimation to pay tax under Section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
2.	GST CMP-02	Intimation to pay tax under Section 10 (composition levy) (For persons registered under the Act)
3.	GST CMP-03	Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
4.	GST CMP-04	Intimation/Application for withdrawal from composition Levy
5.	GST CMP-05	Notice for denial of option to pay tax under Section 10
6.	GST CMP-06	Reply to the notice to show cause
7.	GST CMP-07	Order for acceptance / rejection of reply to show cause notice

Registration Forms

Sr No	Form NO	Description
1	GST REG 1	Application for Registration (Other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act , a person required to deduct tax at source under Section 51 and a person required to collect tax at source under Section 52)
2	GST REG 2	Acknowledgement
3	GST REG 3	Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation >>
4	GST REG 4	Clarification/additional information/document for <Registration/ Amendment / Cancellation>
5	GST REG 5	Order of Rejection of Application for <Registration / Amendment / Cancellation
6	GST REG 6	Registration Certificate
7	GST REG 7	Application for Registration as Tax Deductor at source ( u/s 51) or Tax Collector at source ( u/s 52)
8	GST REG 8	Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
9	GST REG 9	Application for Registration of Non Resident Taxable Person
10	GST REG 10	Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
11	GST REG 11	Application for extension of registration period by casual / non-resident taxable person
12	GST REG 12	Order of Grant of Temporary Registration/ Suo Moto Registration
13	GST REG 13	Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
14	GST REG 14	Application for Amendment in Registration Particulars (For all types of registered persons)
15	GST REG 15	Order of Amendment
16	GST REG 16	Application for Cancellation of Registration
17	GST REG 17	Show Cause Notice for Cancellation of Registration
18	GST REG 18	Reply to the Show Cause Notice issued for Cancellation
19	GST REG 19	Order for Cancellation of Registration
20	GST REG 20	Order for dropping the proceedings for cancellation of registration
21	GST REG 21	Application for Revocation of Cancellation of Registration
22	GST REG 22	Order for revocation of cancellation of registration
23	GST REG 23	Show Cause Notice for rejection of application for revocation of cancellation of registration
24	GST REG 24	Reply to the notice for rejection of application for revocation of cancellation of registration
25	GST REG 25	Certificate of Provisional Registration
26	GST REG 26	Application for Enrolment of Existing Taxpayer
27	GST REG 27	Show Cause Notice for cancellation of provisional registration
28	GST REG 28	Order of cancellation of provisional registration
29	GST REG 29	Application for cancellation of provisional registration
30	GST REG 30	Form for Field Visit Report

Input Tax Credit Forms

Sr No	Form No	Description
1.	GST ITC 01	Declaration for claim of input tax credit under sub-section (1) of Section 18.
2.	GST ITC 02	Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of Section 18.
3.	GST ITC 03	Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished goods and capital goods in stock under sub-section (4) of Section 18.
4.	GST ITC 04	Details of goods/capital goods sent to job worker and received back.

Enrolment Form

GST ENR 1 Application for Enrolment under section 35 (2) ( only for un-registered persons )

Return Forms

Sr. No.	Form No.	Title of the Form
1	2	3
1.	GSTR 1	Details of outwards supplies of goods or services
2.	GSTR-1A	Details of auto drafted supplies of goods or services
3.	GSTR 2	Details of inward supplies of goods or services
4.	GSTR-2A	Details of supplies auto drafted from GSTR- 1 or GSTR-5 to recipient
5.	GSTR-3	Monthly return
6.	GSTR-3A	Notice to return defaulter u/s 46
7	GSTR 3B	When Time to furnish Outward and Inward Supplies details extended
8	GSTR -4	Quarterly return for registered persons opting composition levy
9.	GSTR-4A	Auto drafted details for registered persons opting composition levy
10.	GSTR -5	Return for Non Resident Taxable Persons
11.	GSTR-5A	Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
12.	GSTR -6	Return for input service distributors
13.	GSTR-6A	Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
14.	GSTR -7	Return for Tax Deduction at Source
15.	GSTR -7A	Tax Deduction at Source Certificate
16.	GSTR-8	Statement for Tax Collection at Source
17	GSTR 9	Annual return
18	GSTR 9A	Simplified annual return for compounding taxable persons
19	GSTR 9B	Audit Report certified by a………….
20	GSTR 10	Final Return under ___ of Goods and Services Act, 2016
21	GSTR-1 1	Inward supplies statement for persons having Unique Identification Number (UIN)

GST Practitioner Forms

Sr. No.	Form No.	Description
1.	GST PCT – 1	Application for Enrolment as Goods and Service Tax Practitioner
2.	GST PCT-02	Enrolment Certificate for Goods and Service Tax Practitioner
3.	GST PCT-03	Show Cause Notice for disqualification
4.	GST PCT-04	Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5.	GST PCT-05	Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.

Payment Forms

Sr No	Form No	Title of the Form
1	GST PMT 1	Electronic Liability Register of registered person (Part–I: Return related liabilities Electronic Liability Register of taxable person (Part–II: Other than return related liabilities)
2	GST PMT 2	Electronic Credit Ledger
3	GST PMT 3	Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4	GST PMT 4	Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5	GST PMT 5	Electronic Cash Ledger
6	GST PMT 6	Challan For Deposit of Goods and Services Tax
7	GST PMT 7	Application for intimating discrepancy in making payment

Refund Forms

Sr No	Form No	Content
1	GST RFD 01 FORM-GST-RFD-01 A (Application for Refund (Manual) FORM-GST-RFD-01 B (Refund Order details)	Application for Refund –Annexure 1 Details of Goods –Annexure 2 Certificate by CA
2	GST RFD 02	Acknowledgement
3	GST RFD 03	Deficiency Memo
4	GST RFD 04	Provisional Refund Order
5	GST RFD 05	Payment Advice
6	GST RFD 06	Refund Sanction/ Rejection Order
7	GST RFD 06	Interest on delayed refund order (same as refund order)
8	GST RFD 07	Order for Complete adjustment of sanctioned Refund
9	GST RFD 08	Notice for rejection of application for refund
10	GST RFD 09	Reply to the show cause notice
11	GST RFD 10	Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization Consulate or Embassy of foreign countries, etc.
12	GST RFD 11	Furnishing of bond or Letter of Undertaking for export of goods or services

Assessment Forms

Sr No	Form No.	Title of the Form
1.	GST ASMT 1	Application for Provisional Assessment under Section 60
2.	GST ASMT 2	Notice for Seeking Additional Information / Clarification / Documents for provisional/ Final assessment
3.	GST ASMT 3	Reply to the notice seeking additional information
4.	GST ASMT 4	Order of Acceptance or Rejection of Provisional Assessment Order
5.	GST ASMT 5	Furnishing of Security
6.	GST ASMT 6	Notice for Seeking Additional Information / Clarification / Documents for final assessment
7.	GST ASMT 7	Final Assessment Order
8.	GST ASMT 8	Application for Withdrawal of Security
9.	GST ASMT 9	Order for release of security or rejecting the application
10.	GST ASMT 10	Notice for intimating discrepancies in the return after scrutiny
11.	GST ASMT 11	Reply to the notice issued under Section 61 intimating discrepancies in the return
12.	GST ASMT 12	Order of acceptance of reply against the notice issued under Section 61
13.	GST ASMT 13	Assessment order under Section 62
14.	GST ASMT 14	Show Cause Notice for assessment under Section 63.
15.	GST ASMT 15	Assessment order under Section 63.
16.	GST ASMT 16	Assessment order under Section 64
17.	GST ASMT 17	Application for withdrawal of assessment order issued under Section 64
18.	GST ASMT 18	Acceptance or Rejection of application filed under Section 64(2)

Audit Forms

Sr No	Form No	Content
1	GST ADT 1	Notice for conducting audit
2	GST ADT 2	Audit Report under Section 65 (6)
3	GST ADT 3	Communication to the registered person for conduct of special audit under Section 66
4	GST ADT 4	Information of Findings upon Special Audit

Advance Ruling Forms

Sr No	Form No	Description
1	GST ARA 1	Application Form for Advance Ruling
2	GST ARA 2	Appeal to the Appellate Authority for Advance Ruling
3	GST ARA 3	Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer )

Appeal and Revision Forms

Sr No	Form No	Content
1	GST APL 1	Appeal to Appellate Authority
2	GST APL 2	Acknowledgement of submission of appeal
3	GST APL 3	Application to the Appellate Authority under sub-section (2) of Section 107
4	GST APL 4	Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
5	GST APL 5	Appeal to the Appellate Tribunal
6	GST APL 6	Cross-objections before the Appellate Authority / Appellate Tribunal
7	GST APL 7	Application to the Appellate Tribunal under sub section (3) of Section 112
8	GST APL 8	Appeal to the High Court under Section 117

Transition Forms

Sr No	Form No	Contents
1	GST TRAN 1	Transitional ITC / Stock Statement
2	GST TRAN 2	Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.

Inspection and Search Forms

Sr No	Form No	Contents
1	GST INS 1	Authorisation For Inspection or Search
2	GST INS 2	Order of Seizure
3	GST INS 3	Order of Prohibition
4	GST INS 4	Bond for Release of Goods Seized
5	GST INS 5	Order of Release of Goods/ Things of Perishable or Hazardous Nature

Demand and Recovery Forms

Sr No	Form No	Contents
1	GST DRC 1	Summary of Show Cause Notice
2	GST DRC 2	Summary of Statement
3	GST DRC 3	Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
4	GST DRC 4	Acknowledgement of acceptance of payment made voluntarily
5	GST DRC 5	Intimation of conclusion of proceedings
6	GST DRC 6	Reply to the Show Cause Notice
7	GST DRC 7	Summary of the order
8	GST DRC 8	Rectification of Order
9	GST DRC 9	Order for recovery through specified officer under section 79
10	GST DRC 10	Notice for Auction of Goods under section 79 (1) (b) of the Act
11	GST DRC 11	Notice to successful bidder
12	GST DRC 12	Sale Certificate
13	GST DRC 13	Notice to a third person under section 79(1)(c)
14	GST DRC 14	Certificate of Payment to a Third Person
15	GST DRC 15	Application before the Civil Court requesting execution for a Decree
16	GST DRC 16	Notice for attachment and sale of immovable/movable goods/shares under section 79
17	GST DRC 17	Notice for Auction of Immovable/Movable Property under section 79(1) (d)
18	GST DRC 18	Certificate action under clause (e) of sub-section (1) section 79
19	GST DRC 19	Application to the Magistrate for Recovery as Fine
20	GST DRC 20	Application for Deferred Payment/ Payment in Instalments
21	GST DRC 21	Order for acceptance/rejection of application for deferred payment / payment in instalments
22	GST DRC 22	Provisional attachment of property under section 83
23	GST DRC 23	Restoration of provisionally attached property / bank account under section 83
24	GST DRC 24	Intimation to Liquidator for recovery of amount
25	GST DRC 25	Continuation of Recovery Proceedings

Compounding of Offences Forms

Sr No	Form No	Contents
1	GST CPD 1	Application for Compounding of Offence
2	GST CPD 2	Order for rejection / allowance of compounding of offence

Eway Bill Form

SR No	Form	Contents
1,	Form-GST-EWB-01	E-Way Bill
2	Form-GST-EWB-02	Consolidated E-Way Bill
3	Form-GST-EWB-03	Verification Report
4	Form-GST-EWB-04	Report of detention

Invoice Reference Form

Form-GST-INV-01 Generation of Invoice Reference Number

Anti-Profiteering Application Form

Form-GST-APAF-01 : Anti-Profiteering Application Form (APAF – 1)

10 in Form GST CMP-04, in the table, for serial number 5 and the entries related
thereto, the following substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017, namely:-

“5. Category of Registered Person

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.”;

11.In Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017, ;

12 In Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017,

13. In Form GST REG-25,-

(i) for the words and letters, “Provisional ID”, the letters “GSTIN” substituted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.07.2017, ;

(ii) the words “Place” and “” omitted by Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 w.e.f 22.06.2017,

14. For notified modes of authentication, see Notification No. 6/2017 (Central Tax), dated 19-6-2017.

CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017 [ Rule 32(5)] of CGST Rules vide Notification No.10/2017-Central Tax (Rate) Dated 28th June, 2017

UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017 [ Rule 32(5)] vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Download Complete Notification of CGST Rules 2017 / Central Goods and Services Tax Rules, 2017

Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017) and Notification No. 15/2017-Central Tax (Dated 1st July 2017)

(As on 02.07.2017)

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Download Notification Central Goods and Services Tax Rules, 2017 and Formats and Amendment of CGST Rules 2017 (below)

Download Amendment of CGST Rules 2017

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Download Central Tax (CGST Act 2017) Notifications

Notification No	Date	English	Hindi	Subject
06/2017-Central Tax,	19-06-2017	View	View	Modes of verification under CGST Rules, 2017
05/2017-Central Tax,	19-06-2017	View	View	Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
04/2017-Central Tax,	19-06-2017	View	View	Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
03/2017-Central Tax,	19-06-2017	View	View	Notifying the CGST Rules, 2017 on registration and composition levy
02/2017-Central Tax,	19-06-2017	View	View	Notifying jurisdiction of Central Tax Officers
01/2017-Central Tax,	19-06-2017	View	View	Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

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GST Acts	Central GST Act and States GST Acts

Rules	GST Rules

Rates	GST Rates

Notifications	GST Act Notifications

Press Release	GST Press Release

Commentary	Topic wise Commentary on GST Act of India

CGST Rules 2017 [ Updated ]: Chapter Wise & Rule wise

CGST Rules 2017 (Updated till Date)

CGST Rule 2017 from Rule 1 to 162 (Chapter Wise )

GST Forms

Enrolment Form

Download Central Tax (CGST Act 2017) Notifications

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