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<h1>CGST Rules 2017 Amended: New Provisions for Provisional Registrations and Mixed Supply Invoicing u/r 3 and Rule 46A.</h1> The Central Government has amended the Central Goods and Services Tax (CGST) Rules, 2017 through Notification No. 45/2017, effective upon publication in the Official Gazette. Key amendments include changes to rule 3, allowing provisional registrants to opt for tax payment under section 10 with specific conditions, and the introduction of rule 46A, permitting a single 'invoice-cum-bill of supply' for mixed supplies to unregistered persons. Modifications also affect rules 54 and 62, and updates to various GST forms, including FORM GST CMP-02, GSTR-1, GSTR-1A, and GSTR-4, to align with these changes.