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