|Title||Amending the CGST Rules, 2017(Third Amendment Rules, 2018).|
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 (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, 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, amends the following
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. 12/2018-Central Tax, dated the 7th March, 2018, published vide number G.S.R 204 (E), dated the 7th March, 2018.