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CGST Rules
Open a rule set to browse numbered rules.
Preliminary (Rule 1 - 2)
Composition Levy (Rule 3 - 7)
Registration (Rule 8 - 26)
Registration Rules
Determination of Value of Supply (Rule 27 - 35)
Input Tax Credit (Rule 36 - 45)
Tax Invoice, Credit and Debit Notes (Rule 46 - 55)
Accounts and Records (Rule 56 - 58)
Returns (Rule 59 - 84)
Return Rules
Payment of tax (Rule 85 - 88)
Refund (Rule 89 - 97)
Assessment and Audit (Rule 98 - 102)
Advance Ruling (Rule 103 - 107)
Appeals and Revision (Rule 108 - 116)
Transitional Provisions (Rule 117 - 121)
Anti-Profiteering (Rule 122 - 137)
E-Way Rules (Rule 138)
Inspection, Search and Seizure (Rule 139 - 141)
Demands and Recovery (Rule 142 - 161)
Offences and Penalties (Rule 162)
Sharing of Information (Rule 163)
Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 (Rule 164)
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