Central Goods and Services Tax (Fourth Amendment) Rules, 2020

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....tral 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. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2020.      (2) Save as otherwise provided, they shall come into....

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....". 3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- "Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said month....