Notification No. 10/2017
Date: June 28, 2026
Subject: Notification of CGST Rules covering valuation, input tax credit, job work, inspection, search, seizure, demand and recovery procedures
Description:
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.
Effective Date: 1st July, 2017
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