Notification No.: 74/2017 – Central Tax
Date of Notification: 29th December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164: Power to make rules
- Refers to: Notification No. 27/2017 – Central Tax dated 30th August 2017
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 164 of the CGST Act, notified that the provisions of serial numbers 2(i) and 2(ii) of Notification No. 27/2017 – Central Tax dated 30th August 2017 shall come into force on 1st February 2018.
These provisions relate to rules governing refund of unutilised input tax credit, particularly in the context of export of services and associated procedures notified under Rule 89 of the CGST Rules.
This notification effectively brings into force the deferred clauses of Notification No. 27/2017, thereby activating corresponding refund rule amendments from the specified date.
