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    <title>Central Goods and Services Tax (Fifth Amendment) Rules, 2017</title>
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    <description>The amendment extends certain procedural timelines and requires electronic declaration in FORM GST ITC-01 for claiming input tax credit within a prescribed period or any Commissioner notified extension, with State/Union territory extensions deemed effective centrally. It inserts Rule 44A mandating staged reversal of Central tax credit attributable to additional customs duty on imported gold dore bar-restricting ledger credit to one sixth and debiting the remaining five sixths upon supply or within a week if supply has occurred. It further updates payment processes, appointment of Joint Commissioner rank members to the Authority for Advance Ruling, registration form requirements including a substituted FORM GST REG-13, and revisions to FORM GST TRAN-1 headings and references.</description>
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