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of <h1>Amendments to CGST Rules: Provisional Tax Option, FORM GST TRAN-1 Revision, E-Way Bill Mandate, Member Salary Provisions.</h1> The Central Goods and Services Tax (Seventh Amendment) Rules, 2017, effective from their publication date, introduce several amendments to the principal rules. Key changes include the insertion of sub-rule 3A in rule 3, allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017. Rule 120A permits a one-time revision of FORM GST TRAN-1. Rule 124 outlines salary provisions for Technical Members, with potential termination by the Central Government. Rule 138 mandates e-way bills for inter-state transport of goods. Amendments also affect FORM GST TRAN-1, FORM GSTR-4, and FORM GST EWB-01, addressing credit claims and inter-state supply reporting.
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