Rule 54 CGST Rules 2017
Summary of Rule 54 CGST Rules 2017
( Rule 54 CGST Rules 2017 explains Tax invoice in special cases and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Ninth Amendment) Rules, 2017 , Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 and Central Goods and Services Tax (Amendment) Rules, 2018.)
Rule 54 CGST Rules 2017
Notes on Amendment in Rule 54 CGST Rules 2017
4 Inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017, w.e.f. 13-10-2017.
3. Substituted for “tax invoice” by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017, w.e.f. 13-10-2017.
2 Substituted for “supplier shall issue” by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, w.e.f. 15-11-2017.
1 Inserted by the Central Goods and Services Tax (Amendment) Rules, 2018, w.e.f. 23-1-2018.
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