Circular No. ES/218/2021-22 30th December, 2021
To: Members of the Council
Sub: CBIC make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017
CBIC has issued Notification No. 40/2021 – Central Tax dated 29th December, 2021 by making amendments in the Central Goods and Services Tax Rules, 2017.
These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2021 and they shall come into force on the date of their publication in the Official Gazette.
For detailed information, members may kindly refer to CBIC’s Notification No. 40/2021 – Central Tax dated 29th December, 2021.
Members may kindly make a note of the above.