| Title | Seeks to make Tenth amendment (2020) to CGST Rules |
| Number | 62/2020 |
| Date | 20-08-2020 |
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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, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
1) Short Title and commencement.-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2) Rule 8 – Application for registration
3) Rule 9 – Verification of the application and approval
4) Rule 25 – Physical verification of business premises in certain cases