Makes amendments (Fifth Amendment, 2021) to 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 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 . Short title and commencement . - (1) These rules may be called the Central Goods and Serv…