Circular No.ES/164/2021-22 28th September, 2021
To: Members of the Council
Sub: CBIC make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017
CBIC has issued Notification No. 35/2021 – Central Tax dated 24th September, 2021 by making the following rules further to amend the Central Goods and Services Tax Rules, 2017.
These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 and shall come into force on the date of their publication in the Official Gazette.
Members may kindly make a note of the above.