9911796707
TMI BlogSeeks to amend the CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 to December, 2017, serial 4A of Table 4 shall not be furnished." [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 number G.S.R 610 (E), dated th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
