[This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.] Central Board of Indirect Taxes and Customs (CBIC) Notification No. 53/2018 – Central Tax dated the 9th October 2018 - reads as follows:
In exercise of the powers conferred 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. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.