Central Goods and Services Tax (CGST) Rules, 2017(Fifth Amendment, 2018)

Central Goods and Services Tax (CGST) Rules, 2017(Fifth Amendment, 2018)

Central Goods and Services Tax (CGST) Rules, 2017 are notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by various notifications. Notification No. 26/2017-Central Tax(Dated 13th June 2018) has further amended the rules. It is the fifth amendment in the CGST Rules, 2017 in the year 2018. Central Goods and Services Tax (CGST) Rules, 2017(Fifth Amendment, 2018) os provide below.

There are few changes/amendments in Rule 37, 83, 97, 133, and 138.  

Click the image to download the full CGST Rules, 2017(Amended till 13 June 2018):-