Notification No. 04/2017
Date: June 28, 2017
Subject: Notifies the Integrated Goods and Services Tax Rules, 2017
Description:
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.