|Title||Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017|
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 (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017.
In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted
Note:- The principal rules were published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19thJune, 2017, published vide G.S.R number 610 (E), dated the 19thJune, 2017 and last amended vide notification No. 7/2017-Central Tax, dated the 27th June, 2017, published vide G.S.R number 644 (E), dated the 27th June, 2017.