Amendments to Central Goods and Services Tax Rules, 2017

The Central Government, under section 164 of the CGST Act, introduces the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

Effective upon publication, these rules bring significant changes to FORM GSTR-1, FORM GST RFD-01, and FORM GST RFD-01A. FORM GSTR-1's Table – 6 is revised to accommodate zero-rated supplies and deemed exports.

Declarations and undertakings in FORM GST RFD-01 and FORM GST RFD-01A are updated to ensure compliance with tax regulations. Notified by Gunjan Kumar Verma, Under Secretary to the Government of India.

The amendments aim to streamline GST procedures and enhance transparency. Detailed provisions are outlined in the official notification.