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of <h1>Central Government Revises GST Settlement Rules 2018, Modifies Rule 11 for Provisional IGST Allocation Adjustments.</h1> The Central Government has issued the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018, which modifies the Goods and Services Tax Settlement of Funds Rules, 2017. Effective upon publication, the amendment revises rule 11, sub-rule (3), allowing the government to provisionally settle any unallocated integrated goods and services tax collected within a financial year. This provisional settlement is based on Council recommendations and will be adjusted in subsequent months or years according to taxpayer returns. The amendment follows the initial rules published in July 2017 and the first amendment in February 2018.
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