TMI BlogCentral Goods and Services Tax (Fifth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... , they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 , (i) in rule 3, in sub-rule (4) , for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17 , with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40 , with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made, such debit shall be within one week from the date of commencement of these Rules . ; (v) in rule 61 , with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the shall be substituted; (vi) in rule 87 ,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT District PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 10. Verification I hereby solemnly affirm and declare that the information given herein above is true and corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxes , the brackets and words (central taxes) shall be inserted. [F. No. 349/58/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide G.S.R number 610 (E), dated the 19th June, 2017 and last amended vide notification No. 17/2017-Central Tax, dated the 27th July, 2017, published vide G.S.R number 965 (E) dated the 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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