Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 36/2017 – Central
Tax
New Delhi, the 29th September, 2017
G.S.R……(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 These rules may be called the Central Goods and Services Tax (Eighth
Amendment) Rules, 2017.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th
September”, the figures, letters and word “31st October” shall be substituted;
(ii) in rule 118, for the words “a period of ninety days of the appointed
day”, the words and figures “the period specified in rule 117 or such further
period as extended by the Commissioner” shall be substituted;
(iii) in rule 119, for the words “ninety days of the appointed day”, the
words and figures “the period specified in rule 117 or such further period as
extended by the Commissioner” shall be substituted;
(iv) in rule 120, for the words “ninety days of the appointed day”, the words
and figures “the period specified in rule 117 or such further period as extended
by the Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST
TRAN-1” shall be inserted;
(vi) in FORM GST REG-29, -
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL
REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF
MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters
“Provisional ID”, the letters “GSTIN” shall be substituted.
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No. 349/58/2017-GST(Pt.)]
Note:- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide notification
No.
3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610
(E), dated the 19th June, 2017 and last amended vide notification
No.
34/2017-Central Tax, dated the 15th September, 2017, published vide number G.S.R
1165 (E), dated the 15th September, 2017.
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