Central Goods and Services Tax Act, 2017
Chapter XXI - Miscellaneous
Section 164 - Power of Government to make rules
164. Power of Government to make rules
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
Notifications
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 03/2017 - 19-06-2017 - Notifying the CGST Rules, 2017 on registration and composition levy
- Notification No. 07/2017 - 27-06-2017 - Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
- Notification No. 10/2017 - 28-06-2017 - Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
- Notification No. 15/2017 - 01-07-2017 - Amending CGST Rules notification 10/2017-CT dt 28.06.2017
- Notification No. 17/2017 - 27-07-2017 - Seeks to amend the CGST Rules, 2017
- Notification No. 22/2017 - 17-08-2017 - Seeks to amend the CGST Rules, 2017
- Notification No. 27/2017 - 30-08-2017 - Seeks to further amend the CGST Rules, 2017
- Notification No. 34/2017 - 15-09-2017 - Seventh amendment to the CGST Rules, 2017
- Notification No. 36/2017 - 29-09-2017 - Eighth amendment to CGST Rules, 2017
- Notification No. 45/2017 - 13-10-2017 - Seeks to amend the CGST Rules, 2017
- Notification No. 47/2017 - 18-10-2017 - Tenth Amendment to the CGST rules, 2017
- Notification No. 51/2017 - 28-10-2017 - Eleventh Amendment to CGST Rules, 2017
- Notification No. 55/2017 - 15-11-2017 - Twelfth amendment to CGST Rules, 2017
- Notification No. 70/2017 - 21-12-2017 - Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment)
- Notification No. 74/2017 - 29-12-2017 - Notifies the date from which E-Way Bill Rules shall come into force
- Notification No. 75/2017 - 29-12-2017 - CGST (Fourteenth Amendment) Rules, 2017
- Notification No. 03/2018 - 23-01-2018 - First Amendment 2018, to CGST Rules
- Notification No. 11/2018 - 02-02-2018 - Seeks to postpone the coming into force of the e-way bill rules
- Notification No. 14/2018 - 23-03-2018 - Amending the CGST Rules, 2017(Third Amendment Rules, 2018)
- Notification No. 15/2018 - 23-03-2018 - Notifies the date from which E-Way Bill Rules shall come into force
- Notification No. 02/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands
- Notification No. 03/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Chandigarh
- Notification No. 04/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.
- Notification No. 05/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Daman and Diu
- Notification No. 06/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Lakshadweep.
- Notification No. 21/2018 - 18-04-2018 - Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
- Notification No. 07/2018 - 18-05-2018 - Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018
- Notification No. 08/2018 - 18-05-2018 - Rescinds notification no. G.S.R. 317(E) dated 31st March, 2018
- Notification No. 09/2018 - 18-05-2018 - Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018.
- Notification No. 10/2018 - 21-05-2018 - Notifications regarding E-way bill in Union Territories (without legislature)
- Notification No. 11/2018 - 21-05-2018 - Notifications regarding E-way bill in Union Territories (without legislature)
- Notification No. 26/2018 - 13-06-2018 - Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 28/2018 - 19-06-2018 - Notification issued for amending the CGST Rules, 2017
- Notification No. 29/2018 - 06-07-2018 - Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
- Notification No. 39/2018 - 04-09-2018 - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 48/2018 - 10-09-2018 - Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 49/2018 - 13-09-2018 - Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
- Notification No. 53/2018 - 09-10-2018 - Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018
- Notification No. 54/2018 - 09-10-2018 - Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10)
- Notification No. 60/2018 - 30-10-2018 - Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 74/2018 - 31-12-2018 - Fourteenth amendment to the CGST Rules, 2017.
- Notification No. 03/2019 - 29-01-2019 - Seeks to amend the CGST Rules, 2017.
- Notification No. 16/2019 - 29-03-2019 - Seeks to make Second Amendment (2019) to CGST Rules.
- Notification No. 20/2019 - 23-04-2019 - Seeks to make Third amendment, 2019 to the CGST Rules.
- Notification No. 22/2019 - 23-04-2019 - Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.
- Notification No. 25/2019 - 21-06-2019 - Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.
- Notification No. 31/2019 - 28-06-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 33/2019 - 18-07-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 36/2019 - 20-08-2019 - Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
- Notification No. 42/2019 - 24-09-2019 - Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
- Notification No. 49/2019 - 09-10-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 56/2019 - 14-11-2019 - Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement].
- Notification No. 68/2019 - 13-12-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 75/2019 - 26-12-2019 - Seeks to carry out changes in the CGST Rules, 2017.
- Notification No. 02/2020 - 01-01-2020 - Seeks to make amendment (2020) to CGST Rules.
- Notification No. 08/2020 - 02-03-2020 - seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery
- Notification No. 16/2020 - 23-03-2020 - Seeks to make third amendment (2020) to CGST Rules.
- Notification No. 30/2020 - 03-04-2020 - Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
- Notification No. 37/2020 - 28-04-2020 - Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017.
- Notification No. 38/2020 - 05-05-2020 - Seeks to make fifth amendment (2020) to CGST Rules.
- Notification No. 44/2020 - 08-06-2020 - Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
- Notification No. 48/2020 - 19-06-2020 - seeks to make sixth amendment (2020) to CGST Rules.
- Notification No. 50/2020 - 24-06-2020 - Seeks to make seventh amendment (2020) to CGST Rules.
- Notification No. 58/2020 - 01-07-2020 - Seeks to make eighth amendment (2020) to CGST Rules.
- Notification No. 60/2020 - 30-07-2020 - Seeks to make Ninth amendment (2020) to CGST Rules.
- Notification No. 62/2020 - 20-08-2020 - Seeks to make Tenth amendment (2020) to CGST Rules.
- Notification No. 72/2020 - 30-09-2020 - Seeks to make the Eleventh amendment (2020) to the CGST Rules.
- Notification No. 79/2020 - 15-10-2020 - Seeks to make the Twelfth amendment (2020) to the CGST Rules, 2017
- Notification No. 82/2020 - 10-11-2020 - Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017
- Notification No. 94/2020 - 22-12-2020 - Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.
- Notification No. 01/2021 - 01-01-2021 - Seeks to make amendment (2021) to CGST Rules, 2017.
- Notification No. 07/2021 - 27-04-2021 - Seeks to make second amendment (2021) to CGST Rules.
- Notification No. 13/2021 - 01-05-2021 - Seeks to make third amendment (2021) to CGST Rules.
- Notification No. 15/2021 - 18-05-2021 - Seeks to make fourth amendment (2021) to CGST Rules, 2017.
- Notification No. 27/2021 - 01-06-2021 - Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 30/2021 - 30-07-2021 - Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
- Notification No. 32/2021 - 29-08-2021 - Seeks to make seventh amendment (2021) to CGST Rules, 2017.
- Notification No. 35/2021 - 24-09-2021 - Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 37/2021 - 01-12-2021 - Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 40/2021 - 29-12-2021 - Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 14/2022 - 05-07-2022 - Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017
- Notification No. 19/2022 - 28-09-2022 - Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
- Notification No. 22/2022 - 15-11-2022 - Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.
- Notification No. 24/2022 - 23-11-2022 - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
- Notification No. 26/2022 - 26-12-2022 - Seeks to make fifth amendment (2022) to CGST Rules
- Notification No. 04/2023 - 31-03-2023 - Amendment in CGST Rules
- Notification No. 38/2023 - 04-08-2023 - Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017
- Notification No. 45/2023 - 06-09-2023 - Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017
- Notification No. 51/2023 - 29-09-2023 - Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
- Notification No. 52/2023 - 26-10-2023 - Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017
- Notification No. 11/2025 - 27-03-2025 - Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
- Notification No. 09/2025 - 11-02-2025 - Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
- Notification No. 07/2025 - 23-01-2025 - Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025
- Notification No. 20/2024 - 08-10-2024 - Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
- Notification No. 12/2024 - 10-07-2024 -
Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
- Notification No. 02/2024 - 05-01-2024 - Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu
- Notification No. 12/2018 - 07-03-2018 - Second Amendment (2018) to CGST Rules
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
