| Title | Seeks to make amendment (2021) to CGST Rules, 2017. |
| Number | 01/2021 |
| Date | 01-01-2021 |
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In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
1) Short title and commencement. –
(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2021.
(2) These rules shall come into force on the date of their publication in the Official Gazette.
2) Rule 59 – Form and manner of furnishing details of outward supplies