Notification No. 15/2017
Date: July 1, 2017
Subject: Amendment of CGST Rules relating to refunds, exports, inspection, demand and recovery procedures.
Description:
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.
Effective Date: 1st July, 2017