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CGST Rules as amended upto 30/10/2018

CGST Rules as amended upto 30/10/2018

CGST-Rules-2017-Part-A-Rules

Here we have posted CGST Rules as amended upto 30/10/2018.

CONTENTS

CHAPTER I…………………………………………………………………………………………………………………………………..1 PRELIMINARY ……………………………………………………………………………………………………………..1

CHAPTER II………………………………………………………………………………………………………………………………….2 COMPOSITION RULES…………………………………………………………………………………………………2

CHAPTER III ………………………………………………………………………………………………………………………….6 REGISTRATION ……………………………………………………………………………………………………………6

CHAPTER IV ………………………………………………………………………………………………………………………………19 DETERMINATION OF VALUE OF SUPPLY……………………………………………………………..19

CHAPTER V………………………………………………………………………………………………………………………………..25

INPUT TAX CREDIT …………………………………………………………………………………………………..25

CHAPTER VI ………………………………………………………………………………………………………………………………38 TAX INVOICE, CREDIT AND DEBIT NOTES……………………………………………………………38

CHAPTER VII……………………………………………………………………………………………………………………………..48

ACCOUNTS AND RECORDS ……………………………………………………………………………………..48

CHAPTER VIII…………………………………………………………………………………………………………………………….52

RETURNS …………………………………………………………………………………………………………………….52

CHAPTER IX ………………………………………………………………………………………………………………………………68

PAYMENT OF TAX……………………………………………………………………………………………………..68

CHAPTER X………………………………………………………………………………………………………………………………..73

REFUND ………………………………………………………………………………………………………………………73

CHAPTER XI………………………………………………………………………………………………………………………………90 ASSESSMENT AND AUDIT………………………………………………………………………………………..90

CHAPTER XII……………………………………………………………………………………………………………………………..93

ADVANCE RULING ……………………………………………………………………………………………………93

CHAPTER XIII ……………………………………………………………………………………………………………………………95

APPEALS AND REVISION………………………………………………………………………………………….95

CHAPTER XIV ……………………………………………………………………………………………………………………………99 TRANSITIONAL PROVISIONS …………………………………………………………………………………..99

CHAPTER XV……………………………………………………………………………………………………………………………103

ANTI-PROFITEERING ………………………………………………………………………………………………103

CHAPTER XVI ………………………………………………………………………………………………………………………….110

E-WAY RULES …………………………………………………………………………………………………………..110

CHAPTER XVII…………………………………………………………………………………………………………………………130 INSPECTION, SEARCH AND SEIZURE …………………………………………………………………..130

CHAPTER XVIII………………………………………………………………………………………………………………………..132

DEMANDS AND RECOVERY…………………………………………………………………………………..132

CHAPTER XIX ………………………………………………………………………………………………………………………….140

OFFENCES AND PENALTIES…………………………………………………………………………………..140

 

 

 

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