Gazette Information

Gazette Title

The Gazette of India : Extraordinary

Gazette Number

6603 GI/2024

Publication Date

October 8, 2024

Issuing Authority

Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs)

Summary

• Amendments to the Central Goods and Services Tax Rules, 2017.
• New rules to be called the Central Goods and Services Tax (Second Amendment) Rules, 2024.
• Changes to various rules including rules 36, 46, 47, 66, 86, 88B, and others.
• Implementation of new provisions effective from November 1, 2024.
• Details regarding the waiver of interest or penalty under section 128A.