Circular No.ES/27/2018-19 April 19, 2018
To: Members of the Council
CBIC has issued Notification No. 21/2018- Central Tax dated 18th April, 2018 by amending the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018 and shall come into force on the date of their publication in the Official Gazette.
Amendments are made in (i) in rule 89, (ii) for rule 97, (iii) in FORM GST ITC-03 and (iv) after FORM GSTR-8.