| Title | Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
| Number | 72/2020 |
| Date | 30-09-2020 |
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1) 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) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2) Rule 46 – Tax invoice
3) Rule 48 – Manner of issuing invoice
4) Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance