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of <h1>Fifth Schedule of Finance Bill 2022 amends CGST Rules to expand functions for returns and tax settlement from June 2017.</h1> The Fifth Schedule of the Finance Bill, 2022, refers to an amendment in a notification originally issued on January 23, 2018. This amendment alters the wording in paragraph 1 of the notification to include additional functions under the Central Goods and Services Tax Rules, 2017, alongside the existing provisions for furnishing returns and computation and settlement of integrated tax. This change is effective from June 22, 2017.
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