1. Administration
CGST Act, 2017
- s.3 Officers under the Act
- s.4 Appointment of officers
- s.5 Powers of officers
- s.6 Cross-empowerment of State/UT officers
- s.2(91) Proper Officer
CGST Rules, 2017
- No separate rules – the Act itself applies
Forms
- —
Act vs Rules: the difference
| Point | CGST Act, 2017 | CGST Rules, 2017 |
|---|---|---|
| Made by | Parliament (State GST Acts by State legislatures) | Central Government under section 164, on GST Council recommendations |
| Contains | Levy, liability, rights, powers, offences and penalties | Procedure, forms, time limits, formulas and conditions |
| Amended by | Finance Acts / amendment Acts | Notifications (Central Tax) |
| Hierarchy | Prevails in case of conflict | Must stay within the Act; can be struck down if ultra vires |
Frequently Asked Questions
What is the difference between the GST Act and the GST Rules?
The CGST Act, 2017 is the law passed by Parliament: it creates the tax and states rights, duties and powers. The CGST Rules, 2017 are made by the Government under section 164 of the Act and give the procedure, forms, time limits and formulas needed to apply those sections.
Which prevails if a Rule conflicts with the Act?
The Act. A rule must stay within the power given by the Act. Courts have struck down or read down rules that go beyond the Act, for example the challenges to Rule 96(10) and Rule 86A.
Where are GST forms prescribed?
Forms such as REG-01, GSTR-3B, DRC-01 and APL-01 are prescribed under the CGST Rules, mostly in the rule that deals with the procedure.
Compiled from the TaxByKK GST library (topic-wise notes on the CGST Act and CGST Rules). Section and rule headings are shortened, and some provisions have been amended, substituted or omitted over time, so check the current text before relying on it. Need help with a GST notice or appeal? See our litigation services or call +91 80513 31315.