New Form
GSTR-9C under Rule 80(3) of CGST Rules, 2017 Issued for Annual Return
Reconciliation Statement
[Central Tax Notification
No. 49 dated 13th September 2018]
In
exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the
following rules further to amend the Central Goods and Services Tax Rules,
2017, namely:-
1.
(1) These rules may be called the Central Goods and
Services Tax (Tenth Amendment) Rules, 2018.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2.
In the FORMS to the Central Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-