Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. - 71/2019 - Central GST (CGST)

Commencement of rule 46 of CGST Rules notified; provisions appointed to come into force by government action.

Appoints the commencement date for the provisions of rule 46 of the Central Goods and Services Tax Rules, 2017 by exercising powers under rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. The Government, on the recommendations of the Council, notifies an appointed date to bring the specified rule into force and cites the parent amendment notification and its Gazette publication as the legislative basis for the appointment.