Amendment to CGST Rules – Central Goods and Services Tax (2nd Amendment) Rules, 2019 – GST Notification 16/2019

Notification 16/2019-Central Tax ,dt. 29-03-2019

Second Amendment (2019) to CGST Rules was made to accommodate the real estate announcements. The ‘value of assets’ is defined. Apart from this, the order of ITC utilization has been clarified in the rule 88A and a new rule substitutes the earlier rule 100 on assessment.

Abhishek Sharma

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