Notification no 36/2017 Central Tax date on 29^th September, 2017, GST

 

Eighth amendment to CGST Rules, 2017.

 

The extract of GST Notification No. 36/2017- Central Tax is given below:

 

Notification No. 36/2017- Central Tax, GST

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

Government of India

 

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

Notification No. 36/2017 – Central Tax

 

New Delhi, the 29^th 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.

 

1. In the Central Goods and Services Tax Rules, 2017, –

 

(i)     in rule 24, in sub-rule (4), for the figures, letters and word, “30^th September”, the figures, letters and word “31^st 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

 

PROVISIONALREGISTRATION”,theheading,

 

“APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;