Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017

Title and Commencement: These rules are called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017. They come into force upon their publication in the Official Gazette.

Amendments to Central Goods and Services Tax Rules, 2017: Rule 17: Addition of sub-rule (1A) making the Unique Identity Number applicable to the territory of India. Rule 19: Addition of sub-rule (1A) restricting amendments to application particulars for registration. Rule 89: Substitution of sub-rule (4) regarding the formula for refund of input tax credit. Rule 95: Substitution of sub-rule (1) for refund application process.

Key Changes: Unique Identity Number now applicable to the territory of India. Amendments to application for registration limited to the date of submission. Revised formula for refund of input tax credit. Alteration in the refund application process. Amendments to registration forms and instructions.

These rules aim to streamline processes and ensure compliance with tax regulations. Issued by: Ruchi Bisht, Under Secretary to the Government of India