CENTRAL GOODS AND SERVICES TAX (FOURTEENTH) AMENDMENT RULES, 2018 – NOTIFIED DATE ON WHICH PROVISIONS OF RULE 12 SHALL COME INTO FORCE

NOTIFICATION NO. 22/2019-CENTRAL TAX [F.NO.20/06/16/2018-GST], DATED 23-4-2019

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 appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [Notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force.