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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