Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.
Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.
Provisions relating to appointment and termination of appellate authorities are amended.
New refund application and order forms are inserted in the CGST Rules.

Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.
Effective Date: Date of publication in the Official Gazette.

 

55-2017-CT-15.11.2017-Rules