Govt. notifies CGST (Eighth
Amendment) Rules 2017, thereby amending Rules 24, 118, 119, 120 and 120A of
CGST Rules and Form GST REG-29; Accordingly, allows cancellation of GST
registration for migrated taxpayers not liable to be registered, by October 31
under Rule 24(4); Transitional information in Form GST TRAN-1 with respect to
supplies on which VAT / service tax was paid before appointed day, stock held
by principal and agent, and goods sent on approval basis shall be furnished
within the period specified in Rule 117 or such period as extended by
Commissioner; As per Order No. 3/2017-GST, period for submitting Form GST
TRAN-1 has been extended till October 31 : CBEC Notification
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Recent Income Tax Rulings
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