Central Tax Notifications

CGST Notification 14/2018

Title Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
Number 14/2018
Date 23-03-2018
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In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –


(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

(2) In the Central Goods and Services Tax Rules, 2017, amends the following

(i) Rule 45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker

(ii) Rule 124 – Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

(iii) Rule 125 – Secretary to the Authority

(iv) Rule 127 – Duties of the Authority

(v) Rule 129 – Initiation and conduct of proceedings

(vi) Rule 133 – Order of the Authority

(vii) Rule 134 – Decision to be taken by the majority

(viii) Rule 137 – Tenure of Authority

(ix) Rule 138D – Facility for uploading information regarding detention of vehicle

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. 12/2018-Central Tax, dated the 7th March, 2018, published vide number G.S.R 204 (E), dated the 7th March, 2018.