Notification 22/2019 - Central Tax
Date: April 23, 2019
Effective From: April 23, 2019
Subject
Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
Content
G.S.R. ….(E)— 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 appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2…