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<h1>CGST Rules 2017: Guidelines for Registration, Composition Levy, Compliance, and Electronic Filing for Taxable Persons and Online Suppliers.</h1> The Central Goods and Services Tax (CGST) Rules, 2017, effective from June 22, 2017, outline procedures for registration, composition levy, and compliance under the CGST Act. The rules specify the process for opting into the composition scheme, conditions for eligibility, and compliance requirements, including electronic filing of forms. Registration procedures are detailed for various entities, including non-resident taxable persons and those supplying online services from outside India. The rules also cover amendment, cancellation, and revocation of registration, along with the assignment of Unique Identity Numbers and physical verification of business premises. The method of electronic authentication for submissions is also prescribed.