Amendments in CGST Rules effective from 26-10-2023

Vide Notification No. 52/2023 - Central Tax dated 26-10-2023, CGST Rules has been amended as follows

N. Rules

Amendments

CGST Rule

Sub rule

Wef

2

Sub section  inserted

Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent

(2)

26-10-2023

3

Words Substituted

Rule 142 - Notice and order for demand of amounts payable under the Act

(3)

26-10-2023

4

Words Inserted

Rule 159 - Provisional attachment of property

(2)

26-10-2023

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