Circular No. ES/196/2019-20 16th December, 2019
To: Members of the Council
We would like to inform you that CBIC has issued Notification No.68/2019–Central Tax dated 13th December, 2019 by making amendments in the Central Goods and Services Tax Rules, 2017.
These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2019, and shall come into force on the date of their publication in the Official Gazette.
New sub-rules from (4) to (6) have been inserted under Rule 48 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2019.
Members are requested to kindly make a note of the above.