CGST (9th Amendment) Rules, 2017 notified by CBEC

CBEC Notifies CGST (9th Amendment) Rules, 2017: Rule 46A inserted; Rules 3(3A), 46, 54 and 62 amended; Forms GST CMP-02, GSTR-1/ GSTR-1A and GSTR-4 amended

The CBEC has notified the Central Goods and Services Tax (Ninth Amendment) Rules, 2017. New CGST Rule 46A on ‘Invoice cum Bill of Supply’ has been inserted. Rules 3(3A), 46, 54 and 62 have been amended along with Forms GST CMP-02, GSTR-1/ GSTR-1A (Table 6/ Table 4 on Zero rated supply to SEZ and Deemed Exports substituted) and GSTR-4 (Table 4A not to be furnished till Dec. 2017), as under:

CGST (9th Amendment) Rules 2017: CBEC Notification No. 45/2017 Central Tax dt. 13 Oct. 2017

G.S.R. 1251(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. (…contd… please refer above attachment)

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