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CGST 6th Amendment Rules, 2019 have been notified by the CBIC

October 10, 2019
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On October 9, 2019, CBIC has notified Sixth Amendment Rules, 2019 vide Notification No. 49/2019-Central Tax. These rules have provided that total unmatched credit cannot exceed 20% of ITC available in GSTR 2A, prescribed Form GST DRC-01A for intimation of tax ascertained by proper officer as payable in fraud and non-fraud cases and other changes made in the CGST Rules, 2017.
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