TMI BlogCentral Goods and Services Tax (Sixth Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... nferred 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI . ; (ii) in rule 138C , after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) PAN 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verification I hereby sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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