Amendments to Central Goods and Services Tax Rules, 2017
Central Government introduces Central Goods and Services Tax (Third Amendment) Rules, 2017.
Effective from July 1, 2017, these rules aim to streamline tax procedures.
Rule 44 amendment expands to cover central tax, State tax, Union territory tax, and integrated tax.
Rule 96 now includes provisions for FORM GSTR-3B alongside FORM GSTR-3.
Rule 96A introduces procedures for refund of integrated tax on exports.
Chapter XVII outlines procedures for inspection, search, and seizure of goods.
Chapter XVIII deals with demands and recovery mechanisms.
Notable additions include rules for recovery from a third person and sale of seized property.
These amendments enhance clarity and efficiency in tax administration.