Seeks to notify IGST Rules, 2017 - 04/2017 - Integrated GST (IGST)

Integrated Goods and Services Tax Rules: Central GST procedures extended to govern administration and compliance for integrated tax.

Notification establishes the Integrated Goods and Services Tax Rules, 2017, names their short title and declares them to be deemed in force from an earlier specified date. It provides that the Central Goods and Services Tax Rules, 2017 shall, insofar as applicable, apply to integrated tax, thereby extending procedural and administrative provisions for central tax to the operation of integrated tax under the statutory rulemaking authority.