Notification No. 36/2017 – Central Tax Explained

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Notification No. 36/2017 – Central Tax: Eighth amendment to CGST Rules, 2017.

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

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: -

These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017.

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

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;
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;
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;
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;
in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
in FORM GST REG-29, -
- for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
- under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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 19^th June, 2017 and last amended vide notification No. 34/2017- Central Tax, dated the 15^th September, 2017, published vide number G. S. R 1165 (E), dated the 15^th September, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 36/2017 – Central Tax

Q1: What is Notification 36/2017 in GST?

It is the 8th amendment to CGST Rules.
It mainly extended deadlines and aligned transitional provisions. It helped businesses during GST transition phase by giving extra time and flexibility.