Circular No. ES/149 /2019-20 25th September, 2019
To: Members of the Council
Sub.: CBIC seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force
CBIC has issued Notification No. 42/2019 – Central Tax dated 24th September, 2019 seeking to bring into force the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 w.e.f. 24th September, 2019.
Rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 is related to single disbursement of GST refund claims.
Members are requested to kindly make a note of the above.