Notification No. 75/2017
Date: December 29, 2017
Subject: CGST (Fourteenth Amendment) Rules, 2017.
Description:
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.
The notification strengthens procedural clarity and refund mechanisms.
Amendment:
This notification amends notification No. 3/2017