Central Goods and Services Tax (Fifth Amendment) Rules, 2021

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.... Act, 2017 (12 of 2017), the 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 (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force on....

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....tion above."; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.". [F. No. CBIC-20001/5/2021] RAJEEV RANJAN, Under Secy. Note: The principal rules were published in....