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Central Tax Notifications

Title Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
Number 60/2018
Date 30-10-2018
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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 (Thirteenth 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

(1) Rule 83 - Provisions relating to a goods and services tax practitioner

(2) Rule 109A - Appointment of Appellate Authority

(3) Rule 142 - Notice and order for demand of amounts payable under the Act

(4) Form GST Reg-16

(5) Form GSTR-4 - What is GSTR 4 Quarterly return for registered person opting for composition levy

(6) Form GST PMT-01

(7) In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, please check the pdf, the pdf link is here CGST Notification-60.pdf.

(8) In the said rules, after FORM GST DRC-07, the following form shall be inserted, please check the pdf, the pdf link is here CGST Notification-60.pdf.

(9) In the said rules, after FORM GST DRC-08, the following form shall be inserted, please check the pdf, the pdf link is here CGST Notification-60.pdf.