Notification No. 15/2018
Date: March 23, 2018
Subject: Bringing certain amended CGST Rules into force
Description:
This notification appoints 01 April 2018 as the date from which specified provisions of Notification No. 12/2018 – Central Tax come into force. These include amended provisions relating to registration, returns and related procedures under the CGST Rules. The notification operationalises earlier rule amendments.