Notification 15/2021 - Central Tax
Date: May 18, 2021
Effective From: May 18, 2021
Subject
Makes Fourth amendment (2021) to CGST Rules, 2017.
Content
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, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: - 1. S hort title and commencement. - (1) These rules may be called the…