Central Govt. notifies certain CGST Rules and Form formats

The Central Government amends Central Goods and Service Tax Rules, 2017 notified on 19 June 2017 to be enforceable from 1st July 2017.

The Rules for the following chapters have been amended:

Chapter IV – Determination of Value of Supply

Chapter V – Input Tax Credit

Chapter VI- Tax Invoice, Credit and Debit Notes

Chapter VII- Accounts and Records

Chapter VIII- Returns

Chapter IX- Payment of Tax

Chapter X- Refund

Chapter XI- Assessment and  Audit

Chapter –XII- Advance Ruling

Chapter –XIII-Appeals and Revision

Chapter XIV-Transitional Provisions

Chapter XV- Anti-Profiteering

Chapter XVI- E-way Rules


Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs


Notification No. 10 /2017 – Central Tax


New Delhi, the 28 June, 2017

7 Ashadha, 1939 Saka

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.

(2) They shall come into force on the 1st day of July, 2017. 2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-

Amended CGST Rules, 2017 can be accessed here  

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