Central Goods and Services Tax (Amendment) Rules, 2017
07\/2017 Dated:- 27-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nNotification No. 7\/2017 – Central Tax
\nNew Delhi, the 27th June, 2017
\n6 Ashadha, 1939 Saka
\nG.S.R. 644 (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 to amend the Central Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2017.
\n (2) They shall be deemed to have come into force with effect from the 22nd day<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Central Goods and Services Tax (Amendment) Rules, 201707\/2017 Dated:- 27-6-2017 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 7\/2017 – Central Tax New Delhi, the 27th June, 2017 6 Ashadha, 1939 Saka G.S.R. 644 (E).- In exercise of the powers conferred by section 164 … Continue reading “Central Goods and Services Tax (Amendment) Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3992","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3992"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3992\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
\n(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted;
\n (g) in rule 24,-
\n (i) in sub-rule (1), the second proviso shall be omitted;
\n (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n “(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) withi<\/p>\n
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\n “5. Category of Registered Person
\n (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
\n (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n (iii) Any other supplier eligible for composition levy.”;
\n(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
\n(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
\n(l) in Form GST REG-25,-
\n (i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
\n (ii) the words “Place” and “” shall be omitted.
\n[F<\/p>\n
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