9911796707
TMI BlogCentral Goods and Services Tax (Fourth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iii) in rule 44 , with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61 , with effect from 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substituted. [F. No. 349/58/2017-GST] Dr. SREEPARVATHY S. L., Under Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide G.S.R num ..... X X X X Extracts X X X X X X X X Extracts X X X X
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