Central Tax
22/2019
23-04-2019
Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 22/2019 – Central Tax
New Delhi, the 23rd April, 2019
G.S.R. 323 (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 2[21st day of November, 2019]2, 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, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
1. Substituted vide Notification No. 25/2019 – Central Tax dated 21-06-2019 for "21st day of June, 2019"
2. Substituted vide Notification No. 36/2019 – Central Tax dated 20-08-2019 for "1[21st day of August, 2019]1"
Notifications
- Notification No. 74/2018 - 31-12-2018 - Fourteenth amendment to the CGST Rules, 2017.
- Notification No. 25/2019 - 21-06-2019 - Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.
- Notification No. 36/2019 - 20-08-2019 - Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
