The GST Rules 2017: Definitions
Chapter I: Preliminary
[ Notification No. 3 /2017 – Central Tax dated 19-06-2017]
RULE 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.
RULE 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 2005); (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.
Chapter wise CGST Rules
Chapter I: Preliminary
Chapter II: GST Composition Rules 2017
Chapter III: GST Registration Rules 2017
Chapter IV: GST Determination of Value of Supply Rules 2017
Chapter V: GST Input Tax Credit Rules 2017
Chapter VI: GST Tax Invoice, Credit and Debit Notes Rules 2017
Chapter VII: GST Accounts and Records Rules 2017
Chapter VIII: GST Returns Rules 2017
Chapter IX: GST Payment of Tax Rules 2017
Chapter X: GST Refund Rules 2017
Chapter XI: GST Assessment and Audit Rules 2017
Chapter XII: GST Advance Ruling Rules 2017
Chapter XIII: GST Appeals and Revision Rules 2017
Chapter XIV: GST Transitional Provisions Rules 2017
Chapter XV: GST Anti-Profiteering Rules 2017
Chapter XVI: GST E-Way Rules 2017
Chapter XVII: Inspection, Search and Seizure
Chapter XVIII: Demands and Recovery
Chapter XIX: Offences and Penalties
