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Central Goods and Services Tax (Second Amendment) Rules, 2020

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..... 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 Central Goods and Services Tax (Second Amendment) Rules, 2020. (2) Save as otherwise provided .....

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..... incipal 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, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 02/2020 - Central Tax, dated the 01st January, 2020, published vide number G.S.R. 4 (E), dated the 01st January, 2020 . - Notif .....

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