CGST rule functions broadened to cover returns, computation and settlement of integrated tax, subject to an existing notification carve out. The amendment substitutes paragraph 1 of G.S.R. 58(E) (23rd January, 2018) to replace the phrase 'furnishing of returns and computation and settlement of integrated tax' with wording that includes all functions under the Central Goods and Services Tax Rules, 2017, while reserving exceptions provided in notification G.S.R. 925(E) dated 13th December, 2019; the substitution is effective from 22nd June, 2017.