Adaptation of Central Goods and Services Tax Rules, 2017.

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....nput tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penalties, job work, elect....

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....e (3)."; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act....