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Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/2020 - Central GST (CGST)

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..... Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - “Provided further that a registered person registered under the provisions of the Companies .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/2020 - Central GST (CGST)

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..... l or no entry in all the Tables in FORM GSTR-3B.”. [F. No. CBEC-20/06/04/2020-GST] PRAMOD KUMAR, Director Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 30/2020-Central Tax, dated the 3rd April, 2020, published vide number G.S.R. 230(E), dated the 3rd .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/2020 - Central GST (CGST)

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