Central Goods and Services Tax (Fourth Amendment) Rules, 2020

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..... of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, 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 (Fourth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into .....

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..... . . 3. In the said rules , in sub-rule (4) of rule 36 , the following proviso shall be inserted, namely:- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said mont .....

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