The Central Government amends Central Goods and Service Tax Rules, 2017 notified on 19 June 2017 to be enforceable from 1st July 2017.
The Rules for the following chapters have been amended:
Chapter IV – Determination of Value of Supply
Chapter V – Input Tax Credit
Chapter VI- Tax Invoice, Credit and Debit Notes
Chapter VII- Accounts and Records
Chapter VIII- Returns
Chapter IX- Payment of Tax
Chapter X- Refund
Chapter XI- Assessment and Audit
Chapter –XII- Advance Ruling
Chapter –XIII-Appeals and Revision
Chapter XIV-Transitional Provisions
Chapter XV- Anti-Profiteering
Chapter XVI- E-way Rules
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10 /2017 – Central Tax
New Delhi, the 28 June, 2017
7 Ashadha, 1939 Saka
G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 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. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017. 2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
