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<h1>GST Third Amendment Rules 2017: Updates on Tax Credits, Export Refunds, Rule 96A, and Recovery Procedures.</h1> The Central Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduced several changes to the existing GST framework. Key amendments include updates to rules regarding tax credits, export refunds, and procedures for inspection, search, and seizure. New provisions for the refund of integrated tax on exports and the introduction of rule 96A were added. Additionally, the rules outline procedures for demands and recovery, including the attachment and sale of property, recovery from third parties, and compounding of offences. The notification also revised various GST forms to align with these amendments.