Title | Seeks to make third amendment (2021) to CGST Rules. |
Number | 13/2021 |
Date | 01-05-2021 |
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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 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 36 – Documentary requirements and conditions for claiming input tax credit
(ii) Rule 59 – Form and manner of furnishing details of outward supplies