Key Amendments to Central Goods and Services Tax Rules, 2017

Twelfth Amendment Rules, 2017: Introduced under section 164 of CGST Act, 2017. Effective Date: Upon publication in Official Gazette.

Changes Include: Explanation on exempt supplies clarified under rule 43. Flexibility granted in issuance of invoices under rule 54. Manual filing and processing allowed for certain procedures (rule 97A and 107A).

Provision for appointing Appellate Authority (rule 109A). Amendments in appointment termination process for Chairman and Technical Member (rule 124).

Addition of new forms including FORM-GST-RFD-01A and FORM-GST-RFD-01B. Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.