Seeks to amend the CGST Rules, 2017

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..... lication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 , (i) in rule 3, for sub-rule (3A) , the following sub-rule shall be substituted, namely:- (3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and sha .....

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..... 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. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 .....

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..... Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports .....

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