GST Notification No 40/2021 Central Tax : CGST (Tenth Amendment) Rules, 2021 : Download

By | December 30, 2021
(Last Updated On: December 30, 2021)

GST Notification No 40/2021 Central Tax : CGST (Tenth Amendment) Rules, 2021

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th December, 2021
No. 40/2021 – Central Tax

G.S.R. 902(E).—In exercise of the powers 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. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax
(Tenth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in
the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, —

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