{"id":14382,"date":"2018-10-09T00:00:00","date_gmt":"2018-10-08T18:30:00","guid":{"rendered":""},"modified":"2018-10-09T00:00:00","modified_gmt":"2018-10-08T18:30:00","slug":"central-goods-and-services-tax-twelfth-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14382","title":{"rendered":"Central Goods and Services Tax (Twelfth Amendment) Rules, 2018"},"content":{"rendered":"<p>Central Goods and Services Tax (Twelfth Amendment) Rules, 2018<br \/>54\/2018 Dated:- 9-10-2018 Central GST (CGST)<br \/>GST<br \/>CGST<br \/>CGST<br \/>Government of India<br \/>\nMinistry of Finance<br \/>\n(Department of Revenue)<br \/>\nCentral Board of Indirect Taxes and Customs<br \/>\nNotification No. 54\/2018 &#8211; Central Tax<br \/>\nNew Delhi, the 9th October, 2018<br \/>\nG.S.R. 1011 (E). &#8211; 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 makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-<br \/>\n1. (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.<br \/>\n (2) They shall come into force on the date of their publicati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126982\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or<br \/>\n (b) availed the benefit of notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017,<br \/>\nthe refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax cre<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126982\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Goods Scheme or notification No. 40\/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41\/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or<br \/>\n (b) availed the benefit under notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Cu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126982\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Goods and Services Tax (Twelfth Amendment) Rules, 201854\/2018 Dated:- 9-10-2018 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54\/2018 &#8211; Central Tax New Delhi, the 9th October, 2018 G.S.R. 1011 (E). &#8211; In exercise of the powers conferred by section 164 of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14382\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Central Goods and Services Tax (Twelfth Amendment) Rules, 2018&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14382","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14382"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14382\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}