The GST Rules 2017: Definitions

Chapter I: Preliminary

[ Notification No. 3 /2017 – Central Tax dated 19-06-2017]

1.Short title, Extent 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  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 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

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