Title | Seeks to carry out changes in the CGST Rules, 2017. |
Number | 75/2019 |
Date | 26-12-2019 |
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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 (Ninth Amendment) Rules, 2019.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2) Rule 36 – Documentary requirements and conditions for claiming input tax credit
3) Rule 86A – Conditions of use of amount available in electronic credit ledger
4) Rule 138E – Restriction on furnishing of information in PART A of FORM GST EWB-01