CGST (5th Amendment) Rules 2017 notified by CBEC

CBEC notifies the CGST (5th Amendment) Rules 2017, wherein Rule 3(4), Rule 17(2), Rule 40(1)(b), Rule 61(5), Rule 87(2), Rule 87(3), Rule 103 have been amended.

Besides, Rule 44A relating to Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar has been inserted. Also, Form GST REG-01 and REG-13 have been amended.

CBEC Central Tax Notification 22/2017 dt. 17/08/2017: CGST (5th Amendment) Rules 2017

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