Notification No 26/2018 Central Tax : CGST (Fifth Amendment) Rules 2018.

Notification No 26/2018 Central Tax

Summary of Notification No 26/2018 Central Tax

Notification No 26/2018 Central Tax Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.

Notification No 26/2018 Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 26/2018 – Central Tax

New Delhi, the 13th June, 2018

G.S.R……(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 makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules,
2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in
the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –

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