|Title||Seeks to make Second Amendment (2019) to CGST Rules.|
1) 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:-
- These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2019.
- Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette.
With effect from 1st April, 2019, in Rule in the said rules, as following rules shall be Inserted and substituted, namely
With effect from 1st April, 2019, in the said rules,following FORM GST DRC & ASMT shall be substituted, namely
10) FORM GST DRC -07
11) FORM GST DRC -08
12) FORM GST ASMT-13
13) FORM GST ASMT-15
14) FORM GST ASMT-16
2) This amount will be deposited under minor head "Other”.