Notification No. 94 /2020 – Central Tax

According to Goods and Service Tax provision 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: –

Rule 36(4) amended to reduce ITC entitlement for invoices not furnished by supplier from 10% to 5%