SCH-05 - THE FIFTH SCHEDULE - Finance Act, 2022

THE FIFTH SCHEDULE [See section 115(1)] Notification number and date Amendment Date of effect of amendment (1) (2) (3) G.S.R 58 (E), dated the 23rd January, 2018 [No.349 /58/ 2017-GST (Pt), dated 23rd January, 2018] In the said notification, in paragraph 1, for the words furnishing of returns and computation and settlement of integrated tax , the following shall be substituted, namely: 22nd June, 2017. furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017. .