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”),

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) (hereafter in this notification 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 second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

G.S.R…(E). – In exercise of the powers conferred by section 164 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 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 the sixth proviso to rule 46 of the CGST Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council,

G.S.R (E).— In exercise of the powers conferred by rule 5 of the CGST (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019,

G.S.R…..(E).— In exercise of the powers conferred by sub-rule (4) to rule 48 of the CGST Rules, 2017, the Government, on the recommendations of the Council,

G.S.R  (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule(4) of rule 48 of the CGST Rules, 2017

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,