Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. - 22/2019 - Central GST (CGST)

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 22 /2019 Central Tax New Delhi, the 23rd April, 2019 G.S.R. 323 (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 2 [ 21st day of November, 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. [F. No. 20/06/16/2018-GST] (Ruchi Bisht) Under Secretary to the Government of India ********** Notes 1. Substituted vide Notification No. 25/2019 Central Tax dated 21-06-2019 before it was read as 21st day of June, 2019 2. Substituted vide Notification No. 36/2019 Central Tax dated 20-08-2019 before it was read as 1 [ 21st day of August, 2019 ]