CGST (Fourth Amendment) Rules, 2021.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 15 /2021 – Central Tax
New Delhi, the 18th May, 2021
G.S.R……(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 (Fourth Amendment) Rules, 2021.
(2) 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, –
(i) in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation of
registration”, the words and figures “or within such time period as extended by the Additional
Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise
of the powers provided under the proviso to sub-section (1) of section 30,” shall be inserted;
(ii) in rule 90, –
(a) in sub-rule (3), the following proviso shall be inserted, –
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