Eighth amendment to CGST Rules, 2017 CGST Notification No. 36/2017

Eighth amendment to CGST Rules, 2017 CGST Notification No. 36/2017

As per amendment in rule 24(4), Due date of filing TRAN -1 form is extended to 31st October,2017 vide order no. 3/2017. Earlier the due date of filing GST TRAN 1 Form was 90 days from roll out of GST which was 30th September,2017. After the order no.2/2017 there was no provision to revise Rule 117 :Tax or duty credit carried forward under any existing law or on goods held instock on the appointed day Rule 118 :Declaration to be made under clause (c) of sub-section (11) of section 142 Rule 119 :Declaration of stock held by a principal and job-worker Rule 120 :Details of goods sent on approval basis Rule 120A :Revision of declaration in FORM GST TRAN-1 Rule 121 :Recovery of credit wrongly availed

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

Notification No. 36/2017 Central Tax

New Delhi, the 29th September, 2017

G.S.R(E):- In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government hereby makes the followingrules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. These rules may be called the Central Goods and Services Tax (Eighth Amendment)Rules, 2017.
2. In the Central Goods and Services Tax Rules, 2017,
   1. in rule 24, in sub-rule (4), for the figures, letters and word, 30thSeptember, the figures, letters and word 31st October shall be substituted;
   2. in rule 118, for the words a period of ninety days of the appointed day,the words and figures the period specified in rule 117 or such further period asextended by the Commissioner shall be substituted;
   3. in rule 119, for the words ninety days of the appointed day, the wordsand figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted;
   4. in rule 120, for the words ninety days of the appointed day, the wordsand figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted;
   5. in rule 120A, the marginal heading Revision of declaration in FORMGST TRAN-1 shall be inserted;
   6. in FORM GST REG-29, -

(a) for the heading, APPLICATION FOR CANCELLATION OFPROVISIONAL REGISTRATION, the heading,APPLICATION FOR CANCELLATION OF REGISTRATIONOF MIGRATED TAXPAYERS shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word andletters Provisional ID, the letters GSTIN shall be substituted.

[F. No. 349/58/2017-GST(Pt.)]

(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II,Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended videnotification No. 34/2017-Central Tax, dated the 15th September, 2017, published vide numberG.S.R 1165 (E), dated the 15th September, 2017.