Clause 1: Amendment
In forceA commencement is recorded; no ending event is recorded.
The law's words
1. Amendment.—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 [...] hereby makes the following further amendments in notification No. 13/2020 – Central Tax [...]
In the said notification, in the first paragraph, (i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted; (ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.
Register reproduction note
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
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