Central Tax Notifications

Title Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017
Number 53/2018
Date 09-10-2018
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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 (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.

2) In the Central Goods and Services Tax Rules, 2017,

In rule 96 - Refund of integrated tax paid on goods or services exported out of India, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017,