| Title | Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
| Number | 15/2021 |
| Date | 18-05-2021 |
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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 Central 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 (Fourth Amendment) Rules, 2021.
(2) 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, –
(i) Rule 23 – Revocation of cancellation of registration
(ii) Rule 90 – Acknowledgement
(iii) Rule 92 – Order sanctioning refund
(iv) Rule 96 – Refund of integrated tax paid on goods or services exported out of India
(v) FORM GST REG-21
(vi) Rule 138E – Restriction on furnishing of information in PART A of FORM GST EWB-01
(vii) FORM GST RFD-07
(viii) FORM GST RFD-01 W