Rule 61, Central Goods and Services Tax Rules, 2017 [S10-F5H]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
Made under Rule 61, Central Goods and Services Tax Rules, 2017, or naming it (54)
Notification No. 06/2022-Central Tax [N10-WM9], 17 May 2022, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 01/2024-CENTRAL TAX [N11-2NM], 5 January 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 01/2026-Central Tax [N11-771], 21 April 2026, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 02/2018-Central Tax [N10-8W3], 20 January 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 05/2022-Central Tax [N10-WK7], 17 May 2022, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 07/2020-Central Tax [N10-MZT], 3 February 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 09/2019-Central Tax [N10-FK1], 20 February 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 12/2023-CENTRAL TAX [N10-ZJ9], 24 May 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 12/2025-CENTRAL TAX [N11-5RJ], 20 August 2025, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 13/2019-Central Tax [N10-FQ9], 7 March 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 16/2018-Central Tax [N10-AEA], 23 March 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 17/2023-CENTRAL TAX [N10-ZQ3], 27 June 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 20/2023-CENTRAL TAX [N10-ZTS], 17 July 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 21/2017-Central Tax [N10-3WA], 8 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 21/2022-CENTRAL TAX [N10-Y28], 21 October 2022, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 23/2018-Central Tax [N10-AV5], 18 May 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 24/2017-Central Tax [N10-42F], 21 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 24/2019-Central Tax [N10-GZA], 11 May 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 25/2020-Central Tax [N10-NNA], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2020-Central Tax [N10-NPC], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2024-Central Tax [N11-4DS], 18 November 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2019-Central Tax [N10-H4X], 28 June 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2020-Central Tax [N10-NSJ], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2024-CENTRAL TAX [N11-4G6], 27 November 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 30/2024-CENTRAL TAX [N11-4H4], 10 December 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 34/2018-Central Tax [N10-CGB], 10 August 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 35/2017-Central Tax [N10-4VR], 15 September 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 35/2018-Central Tax [N10-CH9], 21 August 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 36/2018-Central Tax [N10-CJF], 24 August 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 36/2020-Central Tax [N10-P77], 3 April 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 37/2019-Central Tax [N10-HS2], 21 August 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 42/2020-Central Tax [N10-PFQ], 5 May 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 44/2019-Central Tax [N10-K9F], 9 October 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 45/2018-Central Tax [N10-CVX], 10 September 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 46/2018-Central Tax [N10-CWK], 10 September 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 47/2018-Central Tax [N10-CXH], 10 September 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 54/2019-Central Tax [N10-KKY], 14 November 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 54/2020-Central Tax [N10-PYG], 24 June 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 55/2018-Central Tax [N10-DDG], 21 October 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 55/2023-CENTRAL TAX [N11-2GY], 20 December 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 56/2017-Central Tax [N10-86J], 15 November 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 60/2019-Central Tax [N10-KW0], 26 November 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 61/2019-Central Tax [N10-KX2], 26 November 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 62/2018-Central Tax [N10-DQ1], 29 November 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 66/2019-Central Tax [N10-M25], 12 December 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 67/2019-Central Tax [N10-M37], 12 December 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 68/2018-Central Tax [N10-EK5], 31 December 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 69/2018-Central Tax [N10-EMB], 31 December 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 70/2018-Central Tax [N10-EN9], 31 December 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 73/2019-Central Tax [N10-M9K], 23 December 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 76/2020-Central Tax [N10-QTW], 15 October 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 77/2019-Central Tax [N10-MDV], 26 December 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 86/2020-Central Tax [N10-R7T], 10 November 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".