Home Circulars & Notifications CBIC Notifies CGST 6th Amendment Rules, 2019

CBIC Notifies CGST 6th Amendment Rules, 2019

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CBIC Notifies CGST 6th Amendment Rules, 2019
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The Central Board of Indirect Taxes and Customs ( CBIC ) has notified Central Goods and Services Tax (Sixth Amendment) Rules, 2019.

The Notification issued by the CBIC reads as, “Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37”.

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