Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.

Posted Date : 18-Apr-2018 , 04:17:27 pm | Posted By CASANSAAR print

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 21/2018 – Central Tax

New Delhi, the 18th April, 2018

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 further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment)

Rules, 2018.

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