|Title||Seeks to make amendment (2020) to CGST Rules.|
1) 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 (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2) Rule 117 – Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
With effect from 01st January, 2020, in the said rules,following FORM REG, FORM GSTR and FORM INV shall be inserted and substituted, namely
3) FORM REG-01
4) Form GSTR 3A
5) FORM INV-01