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15/2017.pdf

cbec-notifies-cgst-3rd-amendment-rules-2017-central-tax-notification-15-2017.pdf
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📄 Pages: 43 pages
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Summary

The Central Goods and Services Tax (Third Amendment) Rules, 2017, were issued by the Central Government on July 1, 2017, to further amend the Central Goods and Services Tax Rules, 2017. The rules came into force on July 1, 2017. Key amendments include changes to rules 44, 96, and 117, and the insertion of new rules 96A, 139, 140, and 141, which pertain to refund of integrated tax, inspection, search, and seizure, and bond and security for release of seized goods. Additionally, a new chapter on demands and recovery was introduced, including rule 142 on notice and order for demand of amounts payable under the Act.

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The Central Goods and Services Tax (Third Amendment) Rules, 2017, were issued by the Central Government on July 1, 2017, to further amend the Central Goods and...

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  • File Format: PDF
  • File Size: 296 KB
  • Pages: 43
  • Language: EN
  • Total Downloads: 23
  • Last Updated: 3 months ago

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