Amendment to Notification under Central Goods and Services Tax Act

Notification Purpose: G.S.R....(E) amends a previous notification under the Central Goods and Services Tax Act, 2017. Amendment Details: Substitutes the phrase "except rule 96" with "except sub-rules (1) to (8) and sub-rule (10) of rule 96".

Original Notification: Government of India's Notification No. 39/2017 - Central Tax dated 13th October, 2017. Publication Details: Published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253 (E) dated 13th October, 2017.

Authority: Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.

Legal Basis: Exercised under sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017. Scope of Amendment: Clarifies exceptions to certain rules within the CGST Act for compliance purposes.