Notification 52/2023 - Central Tax
Date: October 26, 2023
Effective From: October 26, 2023
Subject
Seeks to make amendments (Fourth Amendment, 2023) to the 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. Short title and commencement. — (1) These rules may be called the Central Goods an…