Notification 20/2025 - Central Tax
Date: December 31, 2025
Effective From: February 1, 2026
Subject
Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025
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…