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Notification No. 49/2019

Date: October 9, 2019
Subject: CGST (Sixth Amendment) Rules, 2019
Description:

This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.

Amendment:

This notification amends notification No. 3/2017

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