{"id":196701,"date":"2018-06-06T13:15:27","date_gmt":"2018-06-06T07:45:27","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=196701"},"modified":"2018-07-10T10:44:50","modified_gmt":"2018-07-10T05:14:50","slug":"gst-settlement-of-funds-second-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/06\/gst-settlement-of-funds-second-amendment-rules-2018-notified\/","title":{"rendered":"GST Settlement of Funds (Second Amendment) Rules, 2018 notified"},"content":{"rendered":"
\n

G.S.R. 524(E).\u2014<\/strong>In exercise of the powers conferred by Section 53 read with Section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), Sections 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and Section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following further amendments in the Goods and Services Tax Settlement of Funds Rules, 2017, namely:<\/p>\n

1. (1) These rules may be called the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018.<\/p>\n

(2) They shall come into force on the date of their publication in the Official Gazette.<\/p>\n

2. In the Goods and Services Tax Settlement of Funds Rules, 2017, in rule 11, for sub-rule (3), the following shall be substituted, namely:<\/p>\n

\u201c(3) At any point of time in any particular financial year, the Central Government may, on the recommendations of the Council, provisionally settle any sum of integrated goods and services tax collected in that particular financial year which has not been settled so far which will be adjusted in the subsequent month(s)\/year(s), based on the returns filed by the taxpayers\u201d.<\/p>\n

[F. No. 31013\/16\/2017-ST-I-DoR]<\/p>\n

Note:<\/strong> The principal rules were published in Gazette of India, Extraordinary, Part- II, Section 3, Sub-Section (i), vide number G.S.R. 964(E), dated the 27th July, 2017 and first amendment published in the Gazette of India, Extraordinary, Part- II, Section 3, Sub-Section (i), vide Notification No. G.S.R. 145(E) dated the 6th February, 2018.<\/p>\n

Ministry of Finance<\/p>\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G.S.R. 524(E).\u2014In exercise of the powers conferred by Section 53 read with Section 17 of the Central Goods and Services Tax Act, <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[6241],"class_list":["post-196701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign","category-legislationupdates","tag-gst"],"yoast_head":"\nGST Settlement of Funds (Second Amendment) Rules, 2018 notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/06\/gst-settlement-of-funds-second-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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In the Central Goods and Services Tax Rules, 2017: In rule 137 dealing with Tenure of Authority, with effect from\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249239,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/04\/cbic-extends-timeline-for-furnishing-form-gst-itc-04\/","url_meta":{"origin":196701,"position":4},"title":"CBIC extends timeline for furnishing FORM GST ITC-04","author":"Bhumika Indulia","date":"June 4, 2021","format":false,"excerpt":"On June 01, 2021, the Central Board of Indirect Taxes and Customs (CBIC) has amended the notification no. 11\/2021- Central Tax dated May 01, 2021 which specifies the extension of timeline for the furnishing of FORM GST ITC-04. \u00a0 The following amendment has been made: In exercise of the powers\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270680,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":196701,"position":5},"title":"Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 26, 2022","format":false,"excerpt":"On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the Rajasthan Goods and Services Tax Rules, 2017. The Amendment Rules has come into effect from 05-07-2022. Key Amendment: - In Rule 21A (4), a new proviso has been\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/196701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=196701"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/196701\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=196701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=196701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=196701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}