Notification No. 45/2017
Date: October 13, 2017
Subject: CGST (Ninth Amendment) Rules, 2017.
Description:
This notification amends the CGST Rules, 2017 to introduce invoice-cum-bill of supply, modify composition scheme transition rules, rationalise export and deemed export reporting in GSTR-1, and ease compliance for composition taxpayers. It also amends rules relating to registration, returns and invoicing to remove procedural difficulties.
Amendment:
This notification amends notification No. 3/2017
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