| Title | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 |
| Number | 82/2020 |
| Date | 10-11-2020 |
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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 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 (Thirteenth 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 59 – Form and manner of furnishing details of outward supplies
3) Rule 60 – Form and manner of furnishing details of inward supplies
4) Rule 61 – Form and manner of submission of monthly return
5) Rule 61A – Manner of opting for furnishing quarterly return
6) Rule 62 – Form and manner of submission of quarterly return by the composition supplier
With effect from 10th November, 2020, in the said rules,following FORM GSTR-2B shall be inserted, namely,
7) FORM GSTR-2B