Circular No. ES/38/2021-22 3rd May, 2021
To: Members of the Council
Sub: CBIC makes third amendment (2021) to CGST Rules
CBIC has issued Notification No. 13/2021 – Central Tax dated 1st May, 2021 by making the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2021, and shall come into force on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, 2017-
Members may kindly make a note of the above.