Central Tax Notifications

Title Seeks to make amendments (Twelth Amendment, 2018) to the CGST Rules, 2017
Number 54/2018
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 (Twelfth 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,

Rule 89 -Application for refund of tax, interest, penalty, fees or any other amount

Rule 96 - Refund of integrated tax paid on goods or services exported out of India