Notification20/2025Central Tax
Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025
- Date:
- December 31, 2025
- Effective From:
- February 1, 2026
Content
G.S.R. 950(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 as the Central Goods and Service…