CGST (5th Amendment) Rules, 2018 notified by CBIC: Various Rules/ Forms Amended

CBIC (CBEC) Notifies the CGST (Fifth Amendment) Rules, 2018: Rules 37, 83, 89, 95, 97, 133, 138 amended and Forms GSTR-4, GST PCT-01, GST RFD-01, GST RFD-01A revised

The CBIC (CBEC) has notified the CGST (5th Amendment) Rules, 2018, mainly amending Rules 37, 83, 89, 95, 97, 133, 138 and revising Forms GSTR-4, GST PCT-01, GST RFD-01, GST RFD-01A, as under:

CGST (Fifth Amendment) Rules 2018: CBEC Notification No. 26/2018 Central Tax dt. 13 June 2018

G.S.R. 549(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018.

(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. (contd… please refer the above attachment)

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