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Central Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020 - Central GST (CGST)

Extract

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 58/2020 - Central Tax New Delhi, the 1st July, 2020 G.S.R. 426(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, on the recommendations of the Council, 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 Cent .....

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Central Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020 - Central GST (CGST)

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..... eturn or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”. [F. No. CBEC-20/06/08/2020-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 vi .....

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Central Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020 - Central GST (CGST)

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