Subordinate Legislation · Interactive Dashboard
CGST Rules, 2017
The Central Goods and Services Tax Rules, 2017 — every rule across the 20 chapters of Part A. Search, read verbatim bare-rule text from CBIC, download per-rule PDFs / Word docs and generate counsel-grade AI commentary on any rule.
Chapters
20
Rules
196
Source
CBIC verbatim
AI commentary
Per-rule
Ch I — Preliminary
Rule
§ 1
Preliminary
Rule
§ 2
Preliminary
Ch II — Composition Rules
Rule
§ 3
Composition Rules
Rule
§ 4
Composition Rules
Rule
§ 5
Composition Rules
Rule
§ 6
Composition Rules
Rule
§ 7
Composition Rules
Ch III — Registration
Rule
§ 8
Registration
Rule
§ 9
Registration
Rule
§ 10
Registration
Rule
§ 10A
Registration
Rule
§ 10B
Registration
Rule
§ 11
Registration
Rule
§ 12
Registration
Rule
§ 13
Registration
Rule
§ 14
Registration
Rule
§ 15
Registration
Rule
§ 16
Registration
Rule
§ 17
Registration
Rule
§ 18
Registration
Rule
§ 19
Registration
Rule
§ 20
Registration
Rule
§ 21
Registration
Rule
§ 21A
Registration
Rule
§ 22
Registration
Rule
§ 23
Registration
Rule
§ 24
Registration
Rule
§ 25
Registration
Rule
§ 26
Registration
Ch IV — Determination of Value of Supply
Rule
§ 27
Determination of Value of Supply
Rule
§ 28
Determination of Value of Supply
Rule
§ 29
Determination of Value of Supply
Rule
§ 30
Determination of Value of Supply
Rule
§ 31
Determination of Value of Supply
Rule
§ 32
Determination of Value of Supply
Rule
§ 33
Determination of Value of Supply
Rule
§ 34
Determination of Value of Supply
Rule
§ 35
Determination of Value of Supply
Ch V — Input Tax Credit
Rule
§ 36
Input Tax Credit
Rule
§ 37
Input Tax Credit
Rule
§ 38
Input Tax Credit
Rule
§ 39
Input Tax Credit
Rule
§ 40
Input Tax Credit
Rule
§ 41
Input Tax Credit
Rule
§ 42
Input Tax Credit
Rule
§ 43
Input Tax Credit
Rule
§ 44
Input Tax Credit
Rule
§ 45
Input Tax Credit
Ch VI — Tax Invoice, Credit and Debit Notes
Rule
§ 46
Tax Invoice, Credit and Debit Notes
Rule
§ 46A
Tax Invoice, Credit and Debit Notes
Rule
§ 47
Tax Invoice, Credit and Debit Notes
Rule
§ 48
Tax Invoice, Credit and Debit Notes
Rule
§ 48A
Tax Invoice, Credit and Debit Notes
Rule
§ 49
Tax Invoice, Credit and Debit Notes
Rule
§ 50
Tax Invoice, Credit and Debit Notes
Rule
§ 51
Tax Invoice, Credit and Debit Notes
Rule
§ 52
Tax Invoice, Credit and Debit Notes
Rule
§ 53
Tax Invoice, Credit and Debit Notes
Rule
§ 53A
Tax Invoice, Credit and Debit Notes
Rule
§ 54
Tax Invoice, Credit and Debit Notes
Rule
§ 54A
Tax Invoice, Credit and Debit Notes
Rule
§ 55
Tax Invoice, Credit and Debit Notes
Rule
§ 55A
Tax Invoice, Credit and Debit Notes
Ch VII — Accounts and Records
Rule
§ 56
Accounts and Records
Rule
§ 57
Accounts and Records
Rule
§ 58
Accounts and Records
Ch VIII — Returns
Rule
§ 59
Returns
Rule
§ 60
Returns
Rule
§ 61
Returns
Rule
§ 62
Returns
Rule
§ 63
Returns
Rule
§ 64
Returns
Rule
§ 65
Returns
Rule
§ 66
Returns
Rule
§ 67
Returns
Rule
§ 67A
Returns
Rule
§ 68
Returns
Rule
§ 69
Returns
Rule
§ 70
Returns
Rule
§ 71
Returns
Rule
§ 72
Returns
Rule
§ 73
Returns
Rule
§ 74
Returns
Rule
§ 75
Returns
Rule
§ 76
Returns
Rule
§ 77
Returns
Rule
§ 78
Returns
Rule
§ 79
Returns
Rule
§ 80
Returns
Rule
§ 80A
Returns
Rule
§ 81
Returns
Rule
§ 82
Returns
Rule
§ 83
Returns
Rule
§ 83A
Returns
Rule
§ 83B
Returns
Rule
§ 84
Returns
Ch IX — Payment of Tax
Rule
§ 85
Payment of Tax
Rule
§ 86
Payment of Tax
Rule
§ 86A
Payment of Tax
Rule
§ 86B
Payment of Tax
Rule
§ 87
Payment of Tax
Rule
§ 88
Payment of Tax
Rule
§ 88A
Payment of Tax
Rule
§ 88B
Payment of Tax
Rule
§ 88C
Payment of Tax
Rule
§ 88D
Payment of Tax
Ch X — Refund
Rule
§ 89
Refund
Rule
§ 90
Refund
Rule
§ 91
Refund
Rule
§ 92
Refund
Rule
§ 93
Refund
Rule
§ 94
Refund
Rule
§ 95
Refund
Rule
§ 95A
Refund
Rule
§ 96
Refund
Rule
§ 96A
Refund
Rule
§ 96B
Refund
Rule
§ 97
Refund
Rule
§ 97A
Refund
Ch XI — Assessment and Audit
Rule
§ 98
Assessment and Audit
Rule
§ 99
Assessment and Audit
Rule
§ 100
Assessment and Audit
Rule
§ 101
Assessment and Audit
Rule
§ 102
Assessment and Audit
Ch XII — Advance Ruling
Rule
§ 103
Advance Ruling
Rule
§ 104
Advance Ruling
Rule
§ 105
Advance Ruling
Rule
§ 106
Advance Ruling
Rule
§ 107
Advance Ruling
Rule
§ 107A
Advance Ruling
Ch XIII — Appeals and Revision
Rule
§ 108
Appeals and Revision
Rule
§ 109
Appeals and Revision
Rule
§ 110
Appeals and Revision
Rule
§ 111
Appeals and Revision
Rule
§ 112
Appeals and Revision
Rule
§ 113
Appeals and Revision
Rule
§ 114
Appeals and Revision
Rule
§ 115
Appeals and Revision
Rule
§ 116
Appeals and Revision
Ch XIV — Transitional Provisions
Rule
§ 117
Transitional Provisions
Rule
§ 118
Transitional Provisions
Rule
§ 119
Transitional Provisions
Rule
§ 120
Transitional Provisions
Rule
§ 121
Transitional Provisions
Ch XV — Anti-profiteering
Rule
§ 122
Anti-profiteering
Rule
§ 123
Anti-profiteering
Rule
§ 124
Anti-profiteering
Rule
§ 125
Anti-profiteering
Rule
§ 126
Anti-profiteering
Rule
§ 127
Anti-profiteering
Rule
§ 128
Anti-profiteering
Rule
§ 129
Anti-profiteering
Rule
§ 130
Anti-profiteering
Rule
§ 131
Anti-profiteering
Rule
§ 132
Anti-profiteering
Rule
§ 133
Anti-profiteering
Rule
§ 134
Anti-profiteering
Rule
§ 135
Anti-profiteering
Rule
§ 136
Anti-profiteering
Rule
§ 137
Anti-profiteering
Ch XVI — E-way Rules
Rule
§ 138
E-way Rules
Rule
§ 138A
E-way Rules
Rule
§ 138B
E-way Rules
Rule
§ 138C
E-way Rules
Rule
§ 138D
E-way Rules
Rule
§ 138E
E-way Rules
Rule
§ 138F
E-way Rules
Ch XVII — Inspection, Search and Seizure
Rule
§ 139
Inspection, Search and Seizure
Rule
§ 140
Inspection, Search and Seizure
Rule
§ 141
Inspection, Search and Seizure
Ch XVIII — Demands and Recovery
Rule
§ 142
Demands and Recovery
Rule
§ 142A
Demands and Recovery
Rule
§ 142B
Demands and Recovery
Rule
§ 143
Demands and Recovery
Rule
§ 144
Demands and Recovery
Rule
§ 145
Demands and Recovery
Rule
§ 146
Demands and Recovery
Rule
§ 147
Demands and Recovery
Rule
§ 148
Demands and Recovery
Rule
§ 149
Demands and Recovery
Rule
§ 150
Demands and Recovery
Rule
§ 151
Demands and Recovery
Rule
§ 152
Demands and Recovery
Rule
§ 153
Demands and Recovery
Rule
§ 154
Demands and Recovery
Rule
§ 155
Demands and Recovery
Rule
§ 156
Demands and Recovery
Rule
§ 157
Demands and Recovery
Rule
§ 158
Demands and Recovery
Rule
§ 159
Demands and Recovery
Rule
§ 159A
Demands and Recovery
Rule
§ 160
Demands and Recovery
Rule
§ 161
Demands and Recovery
Ch XIX — Offences and Penalties
Rule
§ 162
Offences and Penalties
Ch XX — Miscellaneous
Rule
§ 163
Miscellaneous
Rule
§ 164
Miscellaneous