Notification No. 17/2017
Date: July 27, 2017
Subject: CGST (Fourth Amendment) Rules, 2017.
Description:
This notification amends multiple CGST Rules including rules 24, 34, 44, 46, 61, 83 and 89. It rationalises provisions relating to registration timelines, exchange rate determination, ITC reversal, export invoicing and return filing (GSTR-3B). The amendments address practical issues faced during early GST implementation.
Amendment:
This notification amends notification No. 3/2017
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