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CGST RULES, 2017


 

Chapter I Preliminary

Chapter II Composition Rules

Chapter III Registration Rules

Chapter IV Determination of Value of Supply Rules

Chapter V Input Tax Credit Rules

Chapter VI Tax Invoice, Credit and Debit Notes Rules

Chapter VII Accounts and Records Rules

Chapter VIII Returns Rules

Chapter IX Payment of Tax Rules

Chapter X Refund Rules

Chapter XI Assessment and Audit Rules

Chapter XII Advance Ruling Rules 

Chapter XIII Appeals and Revision Rules 

Chapter XIV Transitional Provisions Rules 

Chapter XV Anti-Profiteering Rules

Chapter XVI E-way Rules

Chapter XVII Inspection, Search and Seizure Rules 

Chapter XVIII Demands and Recovery Rules 

Chapter XIX Offences and Penalties