sule 66Order 21, rule 66. 21.34. A point concerning Order 21, rule 66, which was discussed in the earlier Report1 requires consideration. A recommendation had been made in the 14th Report' toNotes (History of Amendments in Bare Text): 1. CGST Rule 66 introduced vide Notification 102017, effective 01072017.. 2. Amendments in sub-rule (2) from 28062019