Central Tax Notifications

CGST Notification 13/2021

Title Seeks to make third amendment (2021) to CGST Rules.
Number 13/2021
Date 01-05-2021
PDF Download

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the 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 (Third Amendment) Rules, 2021.

(2) These rules shall come into force on the date of their publication in the Official Gazette.

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

(i) Rule 36Documentary requirements and conditions for claiming input tax credit

(ii) Rule 59Form and manner of furnishing details of outward supplies