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Amended CGST Rules

CGST Rules have been notified for the first time on 19th June 2017 vide Notification No. 3 /2017-Central Tax and after that it has been updated multiple times. It is being updated on a average of two times in a month from the date of rollout of GST from 1st July 2017. These are updated for the 19th time vide Notification No. 21/2018-Central Tax (Dated 18th April, 2018).

There are 19 chapters and 162 Rules in the CGST Rules

The updated CGST Rules can be accessed from here

Here is the list of notifications though which it got updated from time to time

  1. Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017)
  2. Notification No. 7/2017-Central Tax (Dated 27th June 2017),
  3. Notification No. 10/2017-Central Tax (Dated 28th June 2017),
  4. Notification No. 15/2017-Central Tax (Dated 1st July 2017),
  5. Notification No. 17/2017-Central Tax (Dated 27th July 2017),
  6. Notification No. 22/2017-Central Tax (Dated 17th August 2017),
  7. Notification No. 27/2017-Central Tax (Dated 30th August 2017),
  8. Notification No. 34/2017-Central Tax (Dated 15th September 2017),
  9. Notification No. 36/2017-Central Tax (Dated 29th September 2017),
  10. Notification No. 45/2017-Central Tax (Dated 13th October 2017),
  11. Notification No. 47/2017-Central Tax (Dated 18th October, 2017),
  12. Notification No. 51/2017-Central Tax (Dated 28th October, 2017),
  13. Notification No. 55/2017-Central Tax (Dated 15th November, 2017),
  14. Notification No. 70/2017-Central Tax (Dated 21st December, 2017) ,
  15. Notification No. 75/2017-Central Tax (Dated 29th December, 2017),
  16. Notification No.03/2018 – Central Tax (Dated 23rd January, 2018),
  17. Notification No. 12/2018 – Central Tax (Dated 07th March, 2018),
  18. Notification No. 14/2018-Central Tax (Dated 23rd March, 2018) and
  19. Notification No. 21/2018-Central Tax (Dated 18th April, 2018)