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. 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.

2 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. 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. 39/2018- Central Tax (Dated 04th September, 2018), Notification No.

3 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. 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 9thOctober, 2019), Notification No.

4 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. 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 19thJune, 2020), Notification No. 50/2020- Central Tax (Dated 24th June, 2020) , Notification No. 58/2020- Central Tax (Dated 01st July, 2020)Notification No. 60/2020- Central Tax (Dated 30th July, 2020), Notification No.

5 62/2020- Central Tax (Dated 20th August, 2020), Notification No. 72/2020- Central Tax (Dated 30th September, 2020), Notification No. 79/2020- Central Tax (Dated 15th October, 2020) and Notification No. 82/2020- Central Tax (Dated 10th November, 2020) , Notification Central Tax (dated. ) , Notification Central Tax (dated. ) , Notification Central Tax (dated. ), Notification Central Tax (dated. ) and Notification Central Tax (dated. ) Note: This updated version of the rules as amended upto 18th May, 2021 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.

6 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 .. 1 PRELIMINARY .. 1 CHAPTER II .. 2 COMPOSITION [LEVY] .. 2 CHAPTER III .. 7 REGISTRATION .. 7 CHAPTER IV .. 25 DETERMINATION OF VALUE OF SUPPLY .. 25 CHAPTER V .. 31 INPUT TAX CREDIT .. 31 CHAPTER VI .. 52 TAX INVOICE, CREDIT AND DEBIT NOTES .. 52 CHAPTER 63 ACCOUNTS AND 63 CHAPTER VIII .. 67 RETURNS .. 67 CHAPTER IX .. 88 PAYMENT OF 88 CHAPTER X .. 95 REFUND .. 95 CHAPTER XI .. 115 ASSESSMENT AND 115 CHAPTER 118 ADVANCE 118 CHAPTER XIII .. 120 APPEALS AND REVISION .. 120 CHAPTER XIV .. 124 TRANSITIONAL PROVISIONS .. 124 CHAPTER XV .. 128 ANTI-PROFITEERING.

7 128 CHAPTER XVI .. 135 E-WAY rules .. 135 CHAPTER XVII .. 154 INSPECTION, SEARCH AND SEIZURE .. 154 CHAPTER XVIII .. 156 DEMANDS AND RECOVERY .. 156 CHAPTER XIX .. 164 OFFENCES AND PENALTIES .. 164 **Page 1 of 164 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); (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.

8 Page 2 of 164 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: 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.

9 (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.

10 [Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 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, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.]2 [(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 inwhich he files an intimation in FORM GST CMP-02, on the common portal eitherdirectly or through a Facilitation Centre notified by the Commissioner, on or before the31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03inaccordance with the provisions of sub-rule (4)]