To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)] Govern… — LIST OF AMENDING ACTS

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 3 /2017 Central Tax New Delhi; 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R )E:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act; 2017 (12 of 2017), the Central Government hereby makes the following rules, namely: - Chapter I PRELIMINARY 1. Short title, Extent and Commencement: - (1) These rules may be called the Central Goods and Services Tax Rules, 2017. 2 They shall come into force with effect from 22nd June, 2017. 2. Definitions - In these rules, unless the context otherwise requires, 66 Act" means the Central Goods and Services Tax Act; 2017 (12 of 2017); ~FORM' means a Form appended to these rules; ssection means a section of the Act; ~Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act; 2005 (28 of 2005); words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act: Chapter II COMPOSITION RULES 3. Intimation for composition levy - (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day; but not later than thirty days after the said day; or such further period as may be extended by the Commissioner in this