|Title||Seeks to carry out changes in the CGST Rules, 2017.|
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 (Sixth 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 Central Goods and Services Tax (Sixth Amendment) Rules, 2019, as following rules shall be Inserted,Substituted and Omitted, Namely
With effect from 09th October, 2019, in the said rules,following FORM GST DRC-01A shall be inserted, namely
10) FORM GST DRC-01A