The Central Goods and Services Tax Rules, 2017
 

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Chapter No. Particulars Rules
I   Preliminary 1 - 2




II   Composition Rules 3 - 7




III   Registration 8 - 26




IV   Determination of Value of Supply 27 - 35




V   Input Tax Credit 36 - 45




VI   Tax Invoice, Credit and Debit Notes 46 - 55A




VII   Accounts and Records 56 - 58




VIII   Returns 59 - 84




IX   Payment of Tax 85 - 88




X   Refund 89 - 97A




XI   Assessment and Audit 98 - 102




XII   Advance Ruling 103 - 107A




XIII   Appeals and Revision 108 - 116




XIV   Transitional Provisions 117 - 121




XV   Anti-Profiteering 122 - 137




XVI   E-way Rules 138 - 138E




XVII   Inspection, Search and Seizure 139 - 141




XVIII   Demands and Recovery 142 - 161




XIX   Offences and Penalties 162




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