Notification No. 02/2020
Date: January 1, 2020
Subject: Amendment to the Central Goods and Services Tax Rules, 2017 Summary:
Description:
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.
Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)