G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax 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 the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

G.S.R       (E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the CGST Rules, 2017, the Central Government, on the recommendations of the Council,

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, hereby makes the following rules further to amend the CGST Rules, 2017, namely: —