06 August 2019
Notification No. 03/2019- Central Tax dated January 29, 2019, effective from February 1, 2019.
, amendments have also been incorporated in the CGST Rules, 2017 (“the CGST Rules”) vide Notification No. 03/2019- Central Tax dated January 29, 2019, effective from February 1, 2019.
Vide the said amended rules, issuance of credit or debit notes has been de-linked from Rule 53(1) of the CGST Rules and a new sub-rule (1A) has been inserted, dealing with the particulars which need to be provided in the credit note or debit note. As per the said newly inserted Rule 53(1A),
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