Seeks to make amendment (2020) to CGST Rules.

[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. 02/2020 – Central Tax

New Delhi, the 01st January, 2020

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. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2020
  2. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
  1. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-
    (a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted; (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.
  2. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-

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