Central Tax Notifications

CGST Notification 48/2018

Title	Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
Number	48/2018
Date	10-09-2018
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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)

(1) These rules may be called the Central Goods and Services Tax (Ninth Amendment)
Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2) In the Central Goods and Services Tax Rules, 2017,

(i) Rule 117 – Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

(ii) Rule 142 – Notice and order for demand of amounts payable under the Act