Seeks to carry out changes in the CGST Rules, 2017

G.S.R......(E). - 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 (Fifth Amendment) Rules, 2019. (2) Save as otherwise provided in these…