Notification No. 51/2017
Date: October 18, 2017
Subject: CGST (Eleventh Amendment) Rules, 2017 – amendments relating to registration, job work and export reporting
Description:
This notification amends the CGST Rules, 2017 to extend timelines for migration of provisional registration, enable extension of ITC-04 timelines, and streamline export reporting through Table 6A of GSTR-1 after filing GSTR-3B. It also aligns GST export data flow with customs systems.
Issued under: Section 164 of the CGST Act.
Amendment:
This notification amends notification No. 3/2017