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Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.

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....nistry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 22 /2019 - Central Tax New Delhi, the 23rd April, 2019 G.S.R. 323 (E) - In exercis....

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....dia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force. [F. No. 20/06/16/2018-GST] (Ruchi Bisht) Under Secre....