| Title | Seeks to make fifth amendment (2020) to CGST Rules. |
| Number | 38/2020 |
| Date | 05-05-2020 |
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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, on the recommendations of the Council, 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 (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2) Rule 26 – Method of authentication
3) Rule 67A – Manner of furnishing of return by short messaging service facility