Circular No. ES/50/2021-22 19th May, 2021
To: Members of the Council
Sub: CBIC makes fourth amendment (2021) to CGST Rules, 2017
CBIC has issued Notification No. 15 /2021 – Central Tax dated 18th May, 2021 by making further amendments in the Central Goods and Services Tax Rules, 2017.
These rules may be called the Central Goods and Services Tax (Fourth 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.