G.S.R. —–(E).- In exercise of the powers conferred by section 147 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

G.S.R       (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the CGST (Amendment) Act, 2018 (31 of 2018),

G.S.R……(E). – In exercise of the powers conferred by section 164 of the CGST 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:-

G.S.R (E).- In exercise of the powers under section 3 read with section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 10 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

G.S.R.  (E).— In exercise of the powers conferred by sub-section (2) of section 23 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the CGST Act, 2017 (12 of 2017),

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),

G.S.R…..(E).–In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017

G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the CGST Act, 2017 (12 of 2017) (hereafter referred to as the “said Act”),