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of <h1>GST Amendments: Key Changes from July 1, 2017, Include Section 140 Updates and New Filing Requirements</h1> The amendments to GST regulations effective from July 1, 2017, as per notifications 17/2017, 22/2017, and 34/2017. Key changes include updates to column headings and item descriptions in various tables, such as substituting 'HSN as applicable' and adding sections 140(6) and 140(7) in specific contexts. Amendments also require the inclusion of registration numbers of suppliers or input service distributors and specify that central tax credits under section 140(9) should be recorded in designated columns. Additionally, registered persons using Credit Transfer Documents must file TRANS 3 and report credits under specified headings.
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