Central Tax Notifications

Title First Amendment 2018, to CGST Rules
Number 03/2018
Date 23-01-2018
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(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, 2018.

(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.

(2) In the Central Goods and Services Tax Rules, 2017.

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2017-Central Tax, dated the 29 th December, 2017, published vide number G.S.R 1602 (E), dated the 29 th December, 2017.