Notification No. 45/2017
Date: October 13, 2017
Subject: Amendment of CGST Rules relating to composition option, invoicing, returns and transitional provisions.
Description:
Rule 3 relating to composition option is amended and new rule 46A for invoice-cum-bill of supply is inserted. Amendments are made to rules relating to returns, invoicing and statutory forms including GSTR-1, GSTR-4 and CMP-02. Transitional and procedural relaxations are also prescribed.
Effective Date: Date of publication in the Official Gazette