Amendment to CGST Rules - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

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Full Text of the Document

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.... by section 164 of the Central 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. Short title and commencement.- (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall ....