Notification No. 22/2017
Date: August 17, 2017
Subject: Amendment of CGST Rules relating to registration, ITC, payments, refunds and advance ruling.
Description:
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.
Effective Date: Date of publication in the Official Gazette
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