|Title||Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.|
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 (Fourteenth 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.
With effect from 22nd December, 2020, in the said rules, following FORM GST REG 31 shall be inserted, namely,
12) FORM GST REG 31