CGST Notification 21/2018
| Title | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017 |
| Number | 21/2018 |
| Date | 18-04-2018 |
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(1) In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes
the following
rules further to amend the Central Goods and Services Tax Rules,
2017,
namely:-
(1) These rules may be called the Central Goods and Services Tax (Fourth
Amendment)
Rules, 2018.(2) Save as otherwise provided, they shall come into force on the date of
their publication in
the Official Gazette.
- In the Central Goods and Services Tax Rules, 2017, –
(i) Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount
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