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Central Goods and Services Tax (Ninth Amendment) Rules, 2021 - 37/2021 - Central GST (CGST)

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..... ese rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, 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, - (i) in rule 137, with effect from the 30th day of November 2021, for the words “four years”, the words “five years” shall be substituted. (ii) in FORM GST DRC-03, - (a) in the heading, after the wor .....

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Central Goods and Services Tax (Ninth Amendment) Rules, 2021 - 37/2021 - Central GST (CGST)

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..... 7, for the table, the following table shall be substituted, namely:- “Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 [F. No. CBIC-20006/32/2021-GST] RAJEEV RANJAN, Under Secy. 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, dat .....

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Central Goods and Services Tax (Ninth Amendment) Rules, 2021 - 37/2021 - Central GST (CGST)

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