Central Goods and Services Tax (Amendment) Rules, 2017

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..... e 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:- 1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22 .....

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..... rvices in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 22, in sub-rule (3) , the words, brackets and figure sub-rule (1) of shall be omitted; (g) in rule 24 ,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the follo .....

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..... of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf. shall be substituted; (i) in Form GST CMP-04 , in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Category of Registered Person (i) Manufacturers, other than manufacturers .....

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