Central Goods and Services Tax (CGST) Rules,
Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017), Notification No. 15/2017-Central Tax (Dated 1st July 2017), Notification No. 17/2017-Central Tax (Dated 27th July 2017), Notification No. 22/2017-Central Tax (Dated 17th August 2017), Notification No. 27/2017-Central Tax (Dated 30th August 2017), Notification No. 34/2017-Central Tax (Dated 15th September 2017), Notification No. 36/2017-Central Tax (Dated 29th September 2017), Notification No. 45/2017-Central Tax (Dated 13th October 2017) and Notification No. 47/2017-Central Tax (Dated 8th October, 2017)
(As on 18.10.2017)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
1. Short title and Commencement.-(1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.– In these rules, unless the context otherwise requires,-
(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of
(e) words and expressions used herein but not defined and defined in the Act
shall have the meanings respectively assigned to them in the Act.