Seeks to make third amendment (2020) to CGST Rules.

Last updated: 24 March 2020

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The Central Board of Indirect Taxes and Customs has issued a notification regarding the third amendment to the Central Goods and Services Tax (CGST) Rules, 2017. These amendments, made under the powers granted by Section 164 of the CGST Act, 2017, are set to come into effect upon their publication in the Official Gazette. This update aims to refine the existing GST regulations.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 16/2020 – Central Tax

New Delhi, 23rd March, 2020

G.S.R……(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. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

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FAQ :

The notification introduces the third amendment to the Central Goods and Services Tax (CGST) Rules, 2017.

The amendments are made in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017.

These rules are called the Central Goods and Services Tax (Third Amendment) Rules, 2020.

These rules will come into force on the date of their publication in the Official Gazette, unless otherwise specified within the rules themselves.

Notification No : 16/2020-Central Tax
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-16-central-tax-english-2020.pdf

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