GST rule amendments revise exchange rates, export invoice endorsements, and GSTR-3B return filing procedures. The amendment extends the deadline in Rule 24(4), substitutes Rule 34 to prescribe exchange-rate methods for goods and services, revises export invoice endorsements under Rule 46, and modifies Rule 61 to permit FORM GSTR-3B in specified circumstances and provide for reconciliation with FORM GSTR-3. It also makes consequential reference corrections in Rules 83 and 89 and revises headings in FORM GST TRAN-1 and FORM GST TRAN-2.
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The amendment extends the deadline in Rule 24(4), substitutes Rule 34 to prescribe exchange-rate methods for goods and services, revises export invoice endorsements under Rule 46, and modifies Rule 61 to permit FORM GSTR-3B in specified circumstances and provide for reconciliation with FORM GSTR-3. It also makes consequential reference corrections in Rules 83 and 89 and revises headings in FORM GST TRAN-1 and FORM GST TRAN-2.
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