Central Board of Indirect Taxes & Customs (CBIC) has published CGST Rules as amended up to 28-06-2019. You can download PDFs in two parts i.e. Part A (include all rules) and Part B (include all forms). The updated version of the Rules (as amended upto 28th June, 2019) has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. Notifications as published in the official Gazette of the Government of India only have the force of law.
Download CGST Rules Part A (Amended upto 28-06-2019) – Download PDF Here
Download CGST Rules Part B (Amended upto 28-06-2019) – Download PDF Here
CGST Rules Part- A – Content
| Chapters | Subjects |
| Chapter I | Preliminary |
| Chapter II | Composition Rules |
| Chapter III | Registration Rules |
| Chapter IV | Determination of Value of Supply Rules |
| Chapter V | Input Tax Credit Rules |
| Chapter VI | Tax Invoice, Credit and Debit Notes Rules |
| Chapter VII | Accounts and Records Rules |
| Chapter VIII | Returns Rules |
| Chapter IX | Payment of Tax Rules |
| Chapter X | Refund Rules |
| Chapter XI | Assessment and Audit Rules |
| Chapter XII | Advance Ruling Rules |
| Chapter XIII | Appeals and Revision Rules |
| Chapter XIV | Transitional Provisions Rules |
| Chapter XV | Anti-Profiteering Rules |
| Chapter XVI | E-way Rules & Forms |
| Chapter XVII | Inspection, Search and Seizure Rules |
| Chapter XVIII | Demands and Recovery Rules |
| Chapter XIX | Offences and Penalties Rules |