This notification brings into force Rules 1 to 26 of the CGST Rules, 2017, dealing primarily with definitions, registration, authentication, verification and enrolment procedures under GST. It lays down the foundational procedural framework for implementation of the CGST Act. The rules are notified in exercise of powers under section 164 of the CGST Act.

Amendment:

Yes it has been amended through notification 18/2025, 13/2025, 11/2025, 7/2025, 20/2024, 12/2024, 2/2024, 52/2023, 51/2023, 45/2023, 38/2023, 4/2023, 26/2022, 24/2023, 22/2022, 19/2022, 14/2022, 40/2021, 37/2021, 36/2021, 35/2021, 32/2021, 30/2021, 27/2021, 15/2021, 7/2021, 1/2021, 94/2020, 82/2020, 79/2020, 72/2020, 62/2020, 60/2020, 58/2020, 50/2020, 48/2020, 30/2020, 16/2020, 8/2020, 2/2020, 75/2019, 68/2019, 56/2019, 49/2019, 33/2019, 31/2019, 3/2019, 74/208, 60/2018, 54/2018, 53/2018, 49/2018, 48/2018, 39/2018, 29/2018, 28/2018, 26/2018, 21/2018, 14/2018, 12/2018, 3/2018, 75/2017, 70/2017, 55/2017, 51/2017, 47/2017, 45/2017, 36/2017, 34/2017, 27/2017, 17/2017, 15/2017, 10/2017, 7/2017