CGST Rules [Updated Feb 2019]

CHAPTER-I Preliminary (Rule 1-2)

CHAPTER-II Composition Rule (Rule 3-7)

CHAPTER-III Registration Rule (Rule 8-26)

CHAPTER-IV Determination of Value of Supply (Rule 27-35)

CHAPTER-V Input Tax Credit (Rule 36-45)

CHAPTER-VI Tax Invoice, Credit & Debit Notes (Rule 46-55)

CHAPTER-VII Accounts & Record (Rule 56-58)

CHAPTER-VIII Tax Return (Rule 59-84)

CHAPTER-IX Payment of Tax (Rule 85-88)

CHAPTER-X Refund (Rule 89-97)

CHAPTER-XI Assessment & Audit (Rule 98-102)

CHAPTER-XII Advance Ruling (Rule 103-107)

CHAPTER-XIII Appeals & Revision (Rule 108-116)

CHAPTER-XIV Transitional (Rule 117-121)

CHAPTER-XV Anti Profiteering (Rule 122-137)

CHAPTER-XVI E-Way (Rule 138-138E)

CHAPTER-XVII Inspection, Search & Seizure (Rule 139-141)

CHAPTER-XVIII Demands & Recovery (Rule 142-161)

CHAPTER-XIX Offences and Penalties (Rule 162)