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    <title>THE FIFTH SCHEDULE</title>
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    <description>The amendment substitutes paragraph 1 of G.S.R. 58(E) (23rd January, 2018) to replace the phrase &quot;furnishing of returns and computation and settlement of integrated tax&quot; with wording that includes all functions under the Central Goods and Services Tax Rules, 2017, while reserving exceptions provided in notification G.S.R. 925(E) dated 13th December, 2019; the substitution is effective from 22nd June, 2017.</description>
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      <description>The amendment substitutes paragraph 1 of G.S.R. 58(E) (23rd January, 2018) to replace the phrase &quot;furnishing of returns and computation and settlement of integrated tax&quot; with wording that includes all functions under the Central Goods and Services Tax Rules, 2017, while reserving exceptions provided in notification G.S.R. 925(E) dated 13th December, 2019; the substitution is effective from 22nd June, 2017.</description>
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