Amendments to Central Goods and Services Tax Rules, 2017
Central Government introduces amendments to CGST Rules, 2017.
Effective from June 22, 2017.
Rule 10 and Rule 13 revised to allow verification through electronic verification code.
Rule 19 amended regarding the provision reference.
Rule 21 updated to include violations of Section 171.
Rule 24 modified for registration certificate issuance.
Rule 26 revised to include alternative modes of signature verification.
Changes made to Form GST CMP-04, Form GST CMP-07, and Form GST REG-12.
Provisional ID in Form GST REG-25 replaced with GSTIN.
Other minor formatting updates made to forms.
(Dr. Sree Parvathy S.L.)
Under Secretary to the Government of India