CBIC vide Notification No. 30/2021 – Central Tax, dated 30 July 2021 amends the Central Goods and Services Tax (CGST) Rules 2017 which has come into force from 01 August 2021. Following rules are duly inserted in the CGST Rules:
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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