Title | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
Number | 48/2018 |
Date | 10-09-2018 |
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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 hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1)
(1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018.
(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,
(ii) Rule 142 – Notice and order for demand of amounts payable under the Act