CBIC seeks to carry out changes in the CGST Rules, 2017

Circular No. ES/196/2019-20                             16^th December, 2019

To: Members of the Council

Sub: CBIC seeks to carry out changes in the CGST Rules, 2017

Dear Member,

We would like to inform you that CBIC has issued Notification No.68/2019–Central Tax dated 13^th 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.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR