Central Tax Notifications

Title Fourteenth amendment to the CGST Rules, 2017 .
Number 74/2018
Date 31-12-2018
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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 (Fourteenth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, 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 (hereinafter referred to as the said rules),

In the said rules, the following forms shall be substituted, namely:-