Amendments to CGST Rules, 2017
·
TRANS
1 Last Date Extended to 31 Oct
·
Cancellation
of Registration Form
[Ref: Notification No. 36/2017
Central Tax dated 29 September 2017]
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.
[F.
No. 349/58/2017-GST(Pt.)]