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Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017.-

by | Aug 20, 2024 | GST, Goods and Services Tax Compensation Cess Rules, 2017, Rules | 0 comments

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Important Keyword:  rule 1, Rule 2.

GST Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017.-

(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-

(a) in rule 1,-

(i) for the words and figures “Central Goods and Services Tax Rules, 2017”, the words and figures, “Goods and Services Tax Compensation Cess Rules, 2017” shall be substituted;

(b) rules 3 to 7shall be omitted;

(c) rules 117 to 120 shall be omitted.

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Download Pdf: https://taxinformation.cbic.gov.in/

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