Govt. amends CGST Rules; Inter alia prescribes Challan validity, stock gold-ore bars ITC reversal

Govt. amends Central Goods & Services Tax Rules 2017, thereby extending the period to 90 days (from 60 days) for furnishing details of stock including inward supply of goods from unregistered persons, by a person opting composition scheme u/s 10; Commissioner can extend time limit for filing Form GST ITC-01 declaring eligibility to avail ITC in respect of stock or inputs contained in semi-finished goods or finished goods held in stock or capital goods, under Rule 40 r/w S...