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 - 88C
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
FORMS   Forms  
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