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Central Goods And Services Tax (Fourth Amendment) Rules, 2018 - Notified

Central Board of Indirect Taxes and Customs (CBIC), in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), vide Notification No. 21/2018 – Central Tax dated the 18th April, 2018, has made and notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2018, further to amend the Central Goods and Services Tax Rules, 2017. These rules shall come into force on the date of their publication in the Official Gazette. The copy of the rules is available at the CBIC portal.

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