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[GST] Central Goods and Services Tax (13th Amendment) Rules, 2017

Central Board of Excise and Customs vide Notification No. 70/2017 – Central Tax dated the 21st December, 2017, in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), has made and notified the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017, further to amend the Central Goods and Services Tax Rules, 2017. They shall come into force on the date of their publication in the Official Gazette.

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