Central Tax Notifications

Title Notification issued for amending the CGST Rules, 2017
Number 28/2018
Date 19-06-2018
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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 (Sixth 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, -

(i) Rule 58 - Records to be maintained by owner or operator of go down or warehouse and transporters

(ii) Rule 138C - Inspection and verification of goods

(iii) Rule 142 - Notice and order for demand of amounts payable under the Act

(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:- “FORM GST ENR-02"