Notification No. 36/2017
Date: September 29, 2017
Subject: CGST (Seventh Amendment) Rules, 2017
Description:
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.
Amendment:
This notification amends notification No. 3/2017