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Central Goods and Services Tax Rules, 2017

Introduction

Preliminary

Rule 1

Short title and Commencement

Rule 2

Definitions

Introduction

Composition Levy

Rule 3

Intimation for composition levy

Rule 4

Effective date for composition levy

Rule 5

Conditions and restrictions for composition levy

Rule 6

Validity of composition levy

Rule 7

Rate of tax of the composition levy

Introduction

Registration

Rule 8

Application for registration

Rule 9

Verification of the application and approval

Rule 10

Issue of registration certificate

Rule 10A

Furnishing of Bank Account Details

Rule 10B

Aadhaar authentication for registered person

Rule 11

Separate registration for multiple places of business within a State or a Union territory

Rule 12

Grant of registration to persons required to deduct tax at source or to collect tax at source

Rule 13

Grant of registration to non-resident taxable person

Rule 14

Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

News Section

News

16 Jul 26
Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026
Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India
Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court
Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration
Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness
15 Jul 26
Karnataka HC Grants Relief on Common GST Notices, GSTR-2A/GSTR-3B ITC
AP HC: Single SCN and Composite GST Order Cannot Be Given for Multiple Tax Periods
Karnataka HC Quashes Tax Demand, Upholds Taxpayer’s Right to Be Heard on GST ITC Claim
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
Finance Ministry Empowers DRAT Delhi Chairperson to Decide PNB Appeals
Direct Tax Collections Rise 16.4% to Rs 6.51 Lakh Crore as on 13th July 2026 for FY 2026-27
14 Jul 26
Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail
Supreme Court Upholds GST Officers’ Arrest Powers, Declares Section 69 Constitutional
ITR Filing Gains Momentum as Over 1.7 Cr Returns Are Filed Ahead of July 31 Deadline
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
FM Sitharaman Reviews RBI Swap Schemes; Banks Report Strong NRI Response to FCNR(B) Deposits
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
13 Jul 26
How Balance Sheet Software Automates Ratio Analysis
CBIC Allows Extension Beyond 2-Year Limit Under Customs Notification 8/2016
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
12 Jul 26
Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities
Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling
11 Jul 26
MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration
ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961
CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025
Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27
CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025
10 Jul 26
Madras HC: Council Has No Authority to Validate GST Notifications Issued Without Prior Approval
Kerala HC Affirms ITC Benefit for Taxpayers Filing GST Returns Within Section 16(5) Deadline
MP HC Refuses Anticipatory Bail to Journalist Charged with Blackmailing GST Officer
06 Jul 26
CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026
ICAI Introduces New Tax Audit Count Tracking Feature on UDIN Portal
Finance Ministry Grants Aadhaar Authentication Permission to Home First Finance
05 Jul 26
CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025
Mumbai City Civil and Session Court: GST Criminal Liability Can Extend Beyond Company Directors
04 Jul 26
Deloitte Survey: AI Set to Transform GST Compliance Across India
GST Return Default: Calcutta HC Orders Restoration of GSTIN to Protect Livelihood
CBDT Condones Delay in Filing Form 10AB for 80G Approval Renewal
03 Jul 26
Gujarat HC: Transitional VAT Credit Carried Forward to GST Not Eligible for Cash Refund
GSTN Revises Amendment of Aggregate Annual Turnover (AATO) Amendment Timeline for FY 2025-26
GSTN Releases FAQs on Mandatory Ship-to Field and Voluntary E-Way Bill Closure 2026
ICAI Releases Revised Code of Ethics 2026
CBDT Clarifies Form 61 Filing Process for Transactions With Notified Jurisdictional Areas Under IT Act, 2025
02 Jul 26
GST Day 2026: Telangana Chief Justice Calls for an Amnesty Scheme and Online Dispute Resolution Under GST
GSTAT Appeal Filing Deadline Extended Till 31st July 2026
Centre Notifies New Excise Duty Rates on Petroleum Products Effective 1st July 2026
01 Jul 26
Income Tax Department Releases Updated Common Offline Utility for ITR-1, ITR-2 and ITR-4 for AY 2026-27
30 Jun 26
UPERC Allows Pass-Through of GST Rate Cut Benefits to Consumers Under PM-KUSUM Projects
Orissa HC: No GST Demand After Pre-Proceeding Reversal of Wrongly Availed ITC
Telangana HC Allows GST Appeal Against Unsigned Section 73 Assessment Order
ICAI Strengthens AI Push with Sarvam AI Partnership and New AI Certification Course

16 Jul 26

Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026

Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India

Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court

Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration

Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness

15 Jul 26

Karnataka HC Grants Relief on Common GST Notices, GSTR-2A/GSTR-3B ITC

AP HC: Single SCN and Composite GST Order Cannot Be Given for Multiple Tax Periods

Karnataka HC Quashes Tax Demand, Upholds Taxpayer’s Right to Be Heard on GST ITC Claim

MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information

Finance Ministry Empowers DRAT Delhi Chairperson to Decide PNB Appeals

Direct Tax Collections Rise 16.4% to Rs 6.51 Lakh Crore as on 13th July 2026 for FY 2026-27

14 Jul 26

Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail

Supreme Court Upholds GST Officers’ Arrest Powers, Declares Section 69 Constitutional

ITR Filing Gains Momentum as Over 1.7 Cr Returns Are Filed Ahead of July 31 Deadline

Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27

FM Sitharaman Reviews RBI Swap Schemes; Banks Report Strong NRI Response to FCNR(B) Deposits

MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information

13 Jul 26

How Balance Sheet Software Automates Ratio Analysis

CBIC Allows Extension Beyond 2-Year Limit Under Customs Notification 8/2016

Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27

12 Jul 26

Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities

Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling

11 Jul 26

MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration

ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961

CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025

Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27

CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025

10 Jul 26

Madras HC: Council Has No Authority to Validate GST Notifications Issued Without Prior Approval

Kerala HC Affirms ITC Benefit for Taxpayers Filing GST Returns Within Section 16(5) Deadline

MP HC Refuses Anticipatory Bail to Journalist Charged with Blackmailing GST Officer

06 Jul 26

CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026

ICAI Introduces New Tax Audit Count Tracking Feature on UDIN Portal

Finance Ministry Grants Aadhaar Authentication Permission to Home First Finance

05 Jul 26

CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025

Mumbai City Civil and Session Court: GST Criminal Liability Can Extend Beyond Company Directors

04 Jul 26

Deloitte Survey: AI Set to Transform GST Compliance Across India

GST Return Default: Calcutta HC Orders Restoration of GSTIN to Protect Livelihood

CBDT Condones Delay in Filing Form 10AB for 80G Approval Renewal

03 Jul 26

Gujarat HC: Transitional VAT Credit Carried Forward to GST Not Eligible for Cash Refund

GSTN Revises Amendment of Aggregate Annual Turnover (AATO) Amendment Timeline for FY 2025-26

GSTN Releases FAQs on Mandatory Ship-to Field and Voluntary E-Way Bill Closure 2026

ICAI Releases Revised Code of Ethics 2026

CBDT Clarifies Form 61 Filing Process for Transactions With Notified Jurisdictional Areas Under IT Act, 2025

02 Jul 26

GST Day 2026: Telangana Chief Justice Calls for an Amnesty Scheme and Online Dispute Resolution Under GST

GSTAT Appeal Filing Deadline Extended Till 31st July 2026

Centre Notifies New Excise Duty Rates on Petroleum Products Effective 1st July 2026

01 Jul 26

Income Tax Department Releases Updated Common Offline Utility for ITR-1, ITR-2 and ITR-4 for AY 2026-27

30 Jun 26

UPERC Allows Pass-Through of GST Rate Cut Benefits to Consumers Under PM-KUSUM Projects

Orissa HC: No GST Demand After Pre-Proceeding Reversal of Wrongly Availed ITC

Telangana HC Allows GST Appeal Against Unsigned Section 73 Assessment Order

ICAI Strengthens AI Push with Sarvam AI Partnership and New AI Certification Course

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

20 Jul 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.

20 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Jul 26 Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).

22 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra

22 Jul 26 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,

24 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W

24 Jul 26 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odish

28 Jul 26 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 Jul 26 26QC

31 Jul 26 26QC

31 Jul 26 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.

31 Jul 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26. (extended due date)

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