In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They shall come into force with effect from the 01st day of April, 2020.
2. In the Central Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-
"TABLE
PRAMOD KUMAR,
Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 48/2020 - Central Tax, dated the 19th June, 2020 published vide number G.S.R. 394 (E), dated the 19th June, 2020.
CORRIGENDUM G.S.R. 412(E) . F. No. CBEC-20/06/09/2019-GST Dated 25th June, 2020
In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 50/2020-Central Tax, dated the 24th June,2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 403(E), dated the 24th June, 2020, at page 3, in line 40, for the words "turnover of taxable", read "turnover of'.