NOTIFICATION NO.49/2018-CENTRAL TAX, DATED 13-9-2018

CENTRAL GST (TENTH AMENDMENT) RULES, 2018 – INSERTION OF FORM GSTR-9C

NOTIFICATION NO.49/2018-CENTRAL TAXDATED 13-9-2018

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 (Tenth Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the FORMS to the Central Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:—

“FORM GSTR-9C

[See rule 80(3)]

PART-A-Reconciliation Statement