The Government has amended certain Central GST Rules, 2017 by Notification no.17/2017- Central Tax dated 27 July 2017,
The Key Highlights of the said notification are:
- Last date for cancellation of GST registration extended to 30 September 2017
- Amendment for rate of exchange to be adopted for determining the value of supply involving currency other than Indian Rupees
- Endorsement needs to be made in case of supply made to SEZ
- Procedural clarification regarding filing of Form GSTR 3B
We trust you will find the same useful.