| Title | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017 |
| Number | 21/2018 |
| Date | 18-04-2018 |
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(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:-
(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
(i) Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount