Notification No 56/2019 – Central Tax : Changes in GST Annual Return / Reconciliation Statement : GSTR 9/GSTR 9C

By | November 15, 2019
(Last Updated On: November 15, 2019)

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

[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. 56/2019 – Central Tax
New Delhi, the 14th November, 2019

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 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 (Seventh Amendment)
Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.

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