Central Goods and Services Tax (CGST) Rules, 2017 Part A ...

1 Central Goods and Services Tax (CGST) rules , 2017 part A ( rules ) 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 ), Notification No. 15/ 2017 - Central Tax (Dated 1st July 2017 ), Notification No. 17/ 2017 - Central Tax (Dated 27th July 2017 ), Notification No. 22/ 2017 - Central Tax (Dated 17th August 2017 ), Notification No.

2 27/ 2017 - Central Tax (Dated 30th August 2017 ), Notification No. 34/ 2017 - Central Tax (Dated 15th September 2017 ), Notification No. 36/ 2017 - Central Tax (Dated 29th September 2017 ), Notification No. 45/ 2017 - Central Tax (Dated 13th October 2017 ), Notification No. 47/ 2017 - Central Tax (Dated 18th October, 2017 ), Notification No. 51/ 2017 - Central Tax (Dated 28th October, 2017 ), Notification No. 55/ 2017 - Central Tax (Dated 15th November, 2017 ), Notification No. 70/ 2017 - Central Tax (Dated 21st December, 2017 ) , Notification No.

3 75/ 2017 - Central Tax (Dated 29th December, 2017 ), Notification Central Tax (Dated 23rd January, 2018), Notification No. 12/2018 Central Tax (Dated 07th March, 2018), Notification No. 14/2018- Central Tax (Dated 23rd March, 2018), Notification No. 21/2018- Central Tax (Dated 18th April, 2018), Notification No. 26/2018- Central Tax (Dated 13th June, 2018), Notification No. 28/2018- Central Tax (Dated 19th June, 2018), Notification No. 29/2018- Central Tax (Dated 06th July, 2018), Notification No.

4 39/2018- Central Tax (Dated 04th September, 2018), Notification No. 48/2018- Central Tax (Dated 10th September, 2018), Notification No. 49/2018- Central Tax (Dated 13th September, 2018), Notification No. 53/2018- Central Tax (Dated 9th October, 2018), Notification No. 54/2018- Central Tax (Dated 9th October, 2018), Notification No. 60/2018- Central Tax (Dated 30th October, 2018), Notification No. 74/2018- Central Tax (Dated 31st December, 2018), Notification No. 03/2019- Central Tax (Dated 29th January, 2019), Notification No.

5 16/2019- Central Tax (Dated 29th March, 2019), Notification No. 20/2019- Central Tax (Dated 23rd April, 2019), Notification No. 31/2019- Central Tax (Dated 28th June, 2019), Notification No. 33/2019- Central Tax (Dated 18th July, 2019) ,Notification No. 49/2019- Central Tax (Dated 9th October, 2019), Notification No. 56/2019- Central Tax (Dated 14th November, 2019), Notification No. 68/2019- Central Tax (Dated 13th December, 2019), Notification No. 75/2019- Central Tax (Dated 26th December, 2019), Notification No.

6 02/2020- Central Tax (Dated 01st January, 2020), Notification No. 08/2020- Central Tax (Dated 02nd March, 2020), Notification No. 16/2020- Central Tax (Dated 23rd March, 2020), Notification No. 30/2020- Central Tax (Dated 03rd April, 2020), Notification No. 38/2020- Central Tax (Dated 05th May, 2020), Notification No. 48/2020- Central Tax (Dated 19th June, 2020), Notification No. 50/2020- Central Tax (Dated 24th June, 2020) , Notification No. 58/2020- Central Tax (Dated 01st July, 2020) and Notification No.

7 60/2020- Central Tax (Dated ) Note: This updated version of the rules as amended upto 30th July, 2020 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. Any errors in this document may kindly be brought to notice by sending an email on (As on ) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CONTENTS CHAPTER I.

8 1 PRELIMINARY .. 1 CHAPTER II .. 2 COMPOSITION [LEVY] .. 2 CHAPTER III .. 7 REGISTRATION .. 7 CHAPTER IV .. 22 DETERMINATION OF VALUE OF SUPPLY .. 22 CHAPTER V .. 28 INPUT TAX CREDIT .. 28 CHAPTER VI .. 50 TAX INVOICE, CREDIT AND DEBIT NOTES .. 50 CHAPTER VII .. 62 ACCOUNTS AND RECORDS .. 62 CHAPTER VIII .. 66 RETURNS .. 66 CHAPTER IX .. 83 PAYMENT OF TAX .. 83 CHAPTER X .. 90 REFUND .. 90 CHAPTER XI .. 110 ASSESSMENT AND AUDIT .. 110 CHAPTER XII .. 113 ADVANCE RULING .. 113 CHAPTER XIII .. 115 APPEALS AND REVISION.

9 115 CHAPTER XIV .. 119 TRANSITIONAL PROVISIONS .. 119 CHAPTER XV .. 123 ANTI-PROFITEERING .. 123 CHAPTER XVI .. 131 E-WAY rules .. 131 CHAPTER XVII .. 151 INSPECTION, SEARCH AND SEIZURE .. 151 CHAPTER XVIII .. 153 DEMANDS AND RECOVERY .. 153 CHAPTER XIX .. 161 OFFENCES AND PENALTIES .. 161 **Page 1 of 161 CHAPTER I PRELIMINARY 1. Short title and (1) These rules may be called the Central Goods and Services Tax rules , 2017 . (2) They shall come into force with effect from 22nd June, 2017 . 2. 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).

10 (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 2 of 161 CHAPTER II COMPOSITION [LEVY]1 3. Intimation for composition (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.