# CGST Rules, 2017
These rules prescribe the compliance framework for GST administration, electronic ledgers, invoice validation, and refund processing.
## Crucial Operating Rules:
- **Rule 36(4)**: Input tax credit availability strictly limited to invoices reflected in GSTR-2B.
- **Rule 86B**: Restriction on utilization of electronic credit ledger (mandatory 1% cash payment for turnover > ₹50 Lakhs/month).
- **Rule 138**: Electronic Way Bill (E-Way Bill) generation for consignment movement exceeding ₹50,000.
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Rules & RegulationsGSTRef: Notification No. 3/2017 - Central Tax
Central Goods and Services Tax Rules, 2017
Procedural rules governing GST invoices, e-way bills (Rule 138), input tax credit reversals (Rule 42/43), and refund claims.
Related Statutory References & Guides
Statutory Particulars
Document Type:Rules & Regulations
Practice Domain:GST
Official Reference:Notification No. 3/2017 - Central Tax
Last Amended / Verified:July 2026
Format / Standard:Procedural Rules Reference
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