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of <h1>Central Govt Amends GST Rules: Extends Deadlines, Updates Export Filing Procedures in Rules 24(4), 45(3), 96(2) & 96A(2.</h1> The Central Government has issued the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017, effective upon publication in the Official Gazette. Key amendments include extending the deadline in Rule 24(4) from October 31, 2017, to December 31, 2017. Rule 45(3) allows for extensions by the Commissioner. In Rule 96(2) and 96A(2), provisions are added for furnishing export details in FORM GSTR-1 after FORM GSTR-3B submission, with automatic drafting in FORM GSTR-1. These amendments aim to streamline tax reporting processes under the Central Goods and Services Tax Act, 2017.
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