Notification No. 34/2017
Date: September 15, 2017
Subject: Amendment of CGST Rules relating to composition option, migration, TRAN-1 revision and e-way bill.
Description:
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.
Effective Date: Date of publication in the Official Gazette
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