Circular No. ES/402/2020-21 14th January, 2021
To: Members of the Council
Sub: CBIC seeks to make amendment (2021) to CGST Rules, 2017
We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 02/2021 - Central Tax dated 12th January, 2021 by making amendments in Notification No. 2/2017-Central Tax dated 19th June, 2017.
In the said notification, amendments have been made in Tables I and III.
Members may make a note of the above.