CGST Rules

CGST Rules, 2017 – Complete Rule-wise Index

Rule 1 to Rule 163 | English Only | Blogger Compatible
Prepared by Yours Tax Consultant

Chapter I – Preliminary (Rules 1–2)

• Rule 1 – Short title and commencement
• Rule 2 – Definitions

Chapter II – Composition Levy (Rules 3–7)

• Rule 3 – Intimation for composition levy
• Rule 4 – Effective date for composition
• Rule 5 – Conditions and restrictions
• Rule 6 – Validity of composition option
• Rule 7 – Rate of tax for composition

Chapter III – Registration (Rules 8–26)

• Rule 8 – Application for registration
• Rule 9 – Verification of registration
• Rule 10 – Issue of registration certificate
• Rule 17 – Amendment of registration
• Rule 18 – Display of registration
• Rule 19 – Amendment by proper officer
• Rule 20 – Application for cancellation
• Rule 21 – Cancellation of registration
• Rule 22 – Cancellation procedure
• Rule 23 – Revocation of cancellation
• Rule 25 – Physical verification
• Rule 26 – Method of authentication

Chapter IV – Tax Invoice, Credit & Debit Notes (Rules 46–55A)

• Rule 46 – Tax invoice
• Rule 47 – Time limit for invoice
• Rule 48 – Electronic invoicing
• Rule 49 – Bill of supply
• Rule 53 – Revised tax invoice
• Rule 54 – Special invoices
• Rule 55 – Delivery challan

Chapter V – Input Tax Credit (Rules 36–45)

• Rule 36 – Documentary requirements for ITC
• Rule 37 – Reversal for non-payment
• Rule 38 – ITC by banking companies
• Rule 39 – Distribution by ISD
• Rule 40 – ITC on registration
• Rule 41 – ITC on transfer of business
• Rule 42 – ITC reversal (exempt supply)
• Rule 43 – ITC on capital goods
• Rule 44 – Reversal on cancellation
• Rule 45 – Inputs sent for job work

Chapter VI – Payment of Tax (Rules 85–88C)

• Rule 85 – Electronic liability register
• Rule 86 – Electronic credit ledger
• Rule 86A – Blocking of ITC
• Rule 86B – Restriction on ITC use
• Rule 87 – Electronic cash ledger
• Rule 88 – Payment order
• Rule 88B – Interest calculation

Chapter VII – Refund (Rules 89–97A)

• Rule 89 – Refund application
• Rule 90 – Acknowledgement
• Rule 91 – Provisional refund
• Rule 92 – Refund order
• Rule 93 – Re-credit
• Rule 96 – IGST refund on export

Chapter VIII – Returns (Rules 59–69)

• Rule 59 – GSTR-1
• Rule 60 – GSTR-2
• Rule 61 – GSTR-3B
• Rule 62 – CMP-08
• Rule 63 – GSTR-5
• Rule 64 – GSTR-5A
• Rule 65 – GSTR-6
• Rule 66 – GSTR-7
• Rule 67 – GSTR-8
• Rule 68 – Notice for non-filing
• Rule 69 – Matching of returns

Chapter IX – Assessment, Audit, Demand & Recovery (Rules 99–161)

• Rule 99 – Scrutiny of returns
• Rule 100 – Audit
• Rule 101 – Special audit
• Rule 142 – DRC forms
• Rule 143 – Recovery by deduction
• Rule 144 – Recovery by sale
• Rule 145 – Recovery through court
• Rule 159 – Provisional attachment
• Rule 160 – Recovery from surety
• Rule 161 – Rectification of errors

Chapter X – Miscellaneous (Rules 162–163)

• Rule 162 – Procedure for inspection
• Rule 163 – Revision

© 2026 Yours Tax Consultant | CGST Rules, 2017 – Rule-wise Index (1–163)