Amendment to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.   

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 appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 31/2019– Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,  Sub-section  (i),  vide  number  G.S.R 457(E), dated the 28th June, 2019], shall come into force.

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