CGST (12th Amendment) Rules, 2017 notified by CBEC

CBEC Notifies CGST (Twelfth Amendment) Rules, 2017: CGST Rules 43, 54 and 124 amended; New CGST Rules 97A, 107A and 109A inserted along with New Forms GST RFD-01A and GST RFD-01B

The CBEC has notified the CGST (12th Amendment) Rules, 2017, to effect amendments in Rules 43, 54 and 124. Also, New CGST Rules 97A/ 107A (Manual Filing and Processing) and 109A (Appointment of Appellate Authority) have been inserted along with New Forms GST RFD-01A (Manual Application for Refund by casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) and GST RFD-01B (Refund Order details), as detailed here-under:

CGST (12th Amendment) Rules 2017: CBEC Notification No. 55/2017 Central Tax dt. 15 Nov. 2017

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