Central Goods and Services Tax Rules, 2017

Procedural framework for implementation of the CGST Act

The Central Goods and Services Tax Rules, 2017 prescribe the procedural and operational requirements for administering the CGST Act, 2017. These Rules govern registration, documentation, valuation, input tax credit, returns, payment, refunds, audit, enforcement, and appellate procedures under GST.

Rule Groups under CGST Rules, 2017

1. Preliminary Provisions (Rules 1–2)
2. Registration (Rules 8–26)
3. Tax Invoices, Credit and Debit Notes (Rules 46–55A)
4. Accounts and Records (Rules 56–58)
5. Returns and Statements (Rules 59–80)
6. Payment of Tax (Rules 85–88D)
7. Tax Deduction and Collection at Source (TDS/TCS) (Rules 66–70)
8. Refunds (Rules 89–97A)
9. Inspection, Search and Seizure (Rules 139–141)
10. Demand, Recovery and Provisional Attachment (Rules 142–161)
11. Appeals and Revision (Rules 108–116)
12. Transitional Provisions (Rules 117–121)
13. Miscellaneous Provisions (Rules 122–138)

• Rule 43 – Input Tax Credit Reversal for Capital Goods (CGST Rules, 2017)
• Rule 42 – Proportionate Reversal of ITC on Inputs and Input Services (CGST Rules, 2017)
• DRC Forms under GST

🧭 How to Use This Page

• Select the relevant rule group to access detailed provisions
• Read the Rules in conjunction with the corresponding CGST Act sections
• Always rely on the latest consolidated version of the Rules

Note

Procedural compliance under GST is rule-driven. Accurate application of the CGST Rules is essential to avoid notices, denial of ITC, and litigation.