Central Goods and Services Tax (CGST) Rules, 2017

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Chapter 1 Preliminary (Rule 1 to 2)

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Chapter 2 Composition Rules (Rule 3 to 7)

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Chapter 3 Registration Rules (Rule 8 to 26)

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Chapter 4 Determination of Value of Supply Rules (Rule 27 to 35)

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Chapter 5 Input Tax Credit Rules (Rule 36 to 45)

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Chapter 6 Tax Invoice, Credit and Debit Notes Rules (Rule 46 to 56)

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Chapter 7 Accounts and Records Rules (Rule 57 to 58)

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Chapter 8 Returns Rules (Rule 59 to 84)

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Chapter 9 Payment of Tax Rules (Rule 85 to 88)

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Chapter 10 Refund Rules (Rule 89 to 97)

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Chapter 11 Assessment and Audit Rules (Rule 98 to 102)

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Chapter 12 Advance Ruling Rules (Rule 103 to 107)

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Chapter 13 Appeals and Revision Rules (Rule 108 to 116)

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Chapter 14 Transitional Provisions Rules (Rule 117 to 121)

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Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)

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Chapter 16 E-way Rules (Rule 138 to 141)

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Chapter 17 Inspection, Search and Seizure Rules (Rule 139 to 141)

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Chapter 18 Demands and Recovery Rules (Rule 142 to 161)

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Chapter 19 Offences and Penalties Rules (Rule 162)

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