Section No. 164 - Power of Government to make rules.

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
03/2017 - Central Tax 19.06.2017

It notifies CGST Rules, 2017.

7/2017-Central Tax, dated 27.06.2017 (w.e.f. 22.06.2017),
10/2017-Central Tax, dated 28.06.2017;
15/2017-Central Tax, dated 01.07.2017;
17/2017-Central Tax, dated 27.07.2017;
22/2017-Central Tax, dated 17.08.2017; 
27/2017-Central Tax, dated 30.08.2017;
34/2017-Central Tax, dated 15.09.2017,
36/2017-Central Tax, dated 29.09.2017,
45/2017-Central Tax, dated 13.10.2017;
47/2017-Central Tax, dated 18.10.2017,
51/2017-Central Tax, dated 28.10.2017;
55/2017-Central Tax, dated 15.11.2017;
70/2017-Central Tax, dated 21.12.2017;
75/2017-Central Tax, dated 29.12.2017;

03/2018-Central Tax, dated 23.01.2018;
12/2018-Central Tax, dated 07.03.2018;
14/2018-Central Tax, dated 23.03.2018;
21/2018-Central Tax, dated 18.04.2018;
26/2018-Central Tax, dated 13.06.2018;
28/2018-Central Tax, dated 19.06.2018; 
29/2018-Central Tax, dated 06.07.2018;
39/2018-Central Tax, dated 04.09.2018;
49/2018-Central Tax, dated 13.09.2018; 
53/2018-Central Tax, dated 09.10.2018;
54/2018-Central Tax, dated 09.10.2018; 
60/2018-Central Tax, dated 30.10.2018;

74/2018-Central Tax, dated 31.12.2018; 

03/2019-Central tax, dated 29.01.2019 ( with effect from 01.02.2019)
16/2019-Central Tax, dated 29.03.2019;
20/2019-Central Tax, dated 23.04.2019; and
31/2019-Central Tax, dated 28.06.2019.

33/2019-Central Tax, dated 18.07.2019;
49/2019-Central Tax, dated 09.10.2019;
56/2019-Central Tax, dated 14.11.2019;
68/2019-Central Tax, dated 13.12.2019;
75/2019-Central Tax, dated 26.12.2019;

02/2020-Central Tax, dated 01.01.2020;
08/2020-Central Tax, dated 02.03.2020;
16/2020-Central Tax, dated 23.03.2020;
30/2020-Central Tax, dated 03.04.2020.
38/2020-Central Tax, dated 05.05.2020.
50/2020-Central Tax, dated 24.06.2020 (w.e.f. 01.04.2020);
58/2020-Central Tax, dated 01.07.2020 (w.e.f. 01.07.2020);
60/2020-Central Tax, dated 30.07.2020;
62/2020-Central Tax, dated 20.08.2020;
72/2020-Central Tax, dated 30.09.2020 (read with corrigendum dated 01.10.2020);
79/2020-Central Tax, dated 15.10.2020;
82/2020-Central Tax, dated 10.11.2020 (read with corrigendum dated 13.11.2020);
94/2020-Central Tax, dated 22.12.2020 read with corrigendum dated 28.12.2020;

01/2021-Central Tax, dated 01.01.2021;
07/2021-Central Tax, dated 27.04.2021; 
13/2021-Central Tax, dated 01.05.2021.
15/2021-Central Tax, dated 18.05.2021;
27/2021-Central Tax, dated 01.06.2021;
30/2021-Central Tax, dated 30.07.2021 (w.e.f. 01.08.2021)
32/2021-Central Tax, dated 29.08.2021 (w.e.f. 29.08.2021)
35/2021-Central Tax, dated 24.09.2021 (w.e.f. date specified in notification or date notified vide notification No. 38/2021-Central Tax, dated 21.12.2021);
37/2021-Central Tax, dated 01.12.2021 (w.e.f. 01.12.2021 with some exceptions);
40/2021-Central Tax, dated 29.12.2021 (w.e.f. 29.12.2021 except otherwise specified in the amendment rules)

14/2022-Central Tax, dated 05.07.2022;
19/2022-Central Tax, dated 28.09.2022 (w.e.f. 01.10.2022);
22/2022-Centrax Tax, dated 15.11.2022;
24/2022-Central Tax, dated 23.11.2022 (w.e.f. 01.12.2022);
26/2022-Central Tax, dated 26.12.2022;

04/2023-Central Tax, dated 31.03.2023 (with retrospective effect from 26.12.2022)
38/2023-Central Tax, dated 04.08.2023 (w.e.f. 04.08.2023 except otherwise specified);
51/2023-Central Tax, dated 29.09.2023 (w.e.f. 01.10.2023);
52/2023-Central Tax, dated 26.10.2023 (w.e.f. 26.10.2023);

02/2024-Central Tax, dated 05.01.2024 (w.e.f. 31.12.2023);
12/2024-Central Tax, dated 10.07.2024(w.e.f. 10.07.2024 save as otherwise provided).

20/2024-Central Tax, dated 08.10.2024 (w.e.f. 08.10.2024 save as otherwise provided)

07/2025-Central Tax, dated 23.01.2025( w.e.f. 23.01.2025);  notification
11/2025-Central Tax, dated 27.03.2025;
13/2025-Central Tax, dated 17.09.2025 (w.e.f. 17.09.2025 save as otherwise provided);
18/2025-Central Tax, dated 31.10.2025 (w.e.f. 01.11.2025); and
20/2025-Central Tax, dated 31.12.2025f (w.e.f. 01.02.2026)

74/2017 - Central Tax 29.12.2017

It appointed 1st February, 2018 as the date from which E-way bill rules are to come into force

Notification No.

11/2018-Central Tax, dated 02.02.2018. 
11/2018 - Central Tax 02.02.2018

It rescinded the notification No. 74/2017-Central Tax, dated 29.12.2017

15/2018 - Central Tax 23.03.2018

It notified 1st April, 2018 as the date of coming into effect of the specified provisions of the Rule 138 of the CGST Rules relating to the E-way. 

22/2019 - Central Tax 23.04.2019

It notified 21st August, 2019 as the date of coming into force the provisions of Rule 138E of the CGST Rules, 2017 (14th amendment rules). 

Notification No.

25/2019-Central Tax, dated 21.06.2019
36/2019-Central Tax, dated 20.08.2019

42/2019 - Central Tax 24.09.2019

It notified 24th September, 2019 as the date of coming into force the provision of Rules 10, 11, 12 and 26 of CGST (fourth amendment Rules, 2019 notified vide notification No. 31/2019-Central Tax, dated 28.06.2019.

44/2020 - Central Tax 08.06.2020

It brought into force the provisions of CGST (Fifth Amendment) Rules, 2020 (notified vide notification No.  38/2020-Central Tax, dated 05.05.2020) with effect from 08.06.2020.