GST Rule Amendments update extends compliance deadlines and revises exchange rate, invoice and return procedures. The amendment revises deadlines, exchange rate determination, export invoice endorsements, return filing mechanics and form headings: rule 24(4) deadline extended to on or before 30th September, 2017; rule 34 prescribes the rate of exchange for goods as the Board's Customs Act notification and for services as per generally accepted accounting principles; rule 46 requires specified export invoice endorsements and recipient/delivery/country details; rule 61 permits furnishing returns in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended and prescribes electronic generation and adjustment mechanisms for FORM GSTR-3; rules 83 and 89 receive textual substitutions and TRAN-1/TRAN-2 headings are changed to 'HSN as applicable.'
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GST Rule Amendments update extends compliance deadlines and revises exchange rate, invoice and return procedures.
The amendment revises deadlines, exchange rate determination, export invoice endorsements, return filing mechanics and form headings: rule 24(4) deadline extended to on or before 30th September, 2017; rule 34 prescribes the rate of exchange for goods as the Board's Customs Act notification and for services as per generally accepted accounting principles; rule 46 requires specified export invoice endorsements and recipient/delivery/country details; rule 61 permits furnishing returns in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended and prescribes electronic generation and adjustment mechanisms for FORM GSTR-3; rules 83 and 89 receive textual substitutions and TRAN-1/TRAN-2 headings are changed to "HSN as applicable."
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