Central Goods and Services Tax (Fifth Amendment) Rules, 2021

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Central Goods and Services Tax Act, 2017 (12 of 2017), the 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. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) Save as otherwise provid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nput tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59 , after the first proviso, the following proviso shall be inserted, namely: - Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . [F. No. CBIC-20001/5/2021] .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X