CGST Notification 53/2018
| Title | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017 |
| Number | 53/2018 |
| Date | 09-10-2018 |
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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
(Eleventh Amendment)
Rules, 2018.(2) They shall be deemed to have come into force with effect from the 23rd
October, 2017.
2) In the Central Goods and Services Tax Rules, 2017,
In rule 96 – Refund of integrated tax paid on goods or services exported out of India, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been
substituted with effect from the 23rd October, 2017,
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