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of <h1>India Enacts Rules 10, 11, 12, and 26 of CGST (Fourth Amendment) Rules, 2019 Effective September 24, 2019.</h1> The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, has issued Notification No. 42/2019 - Central Tax, dated September 24, 2019. This notification enacts rules 10, 11, 12, and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, effective from September 24, 2019. These rules were initially outlined in Notification No. 31/2019-Central Tax, dated June 28, 2019, and published in the Gazette of India. The notification is issued under the authority of section 164 of the Central Goods and Services Tax Act, 2017.
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