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Central Tax Notifications

Title Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
Number 39/2018
Date 04-09-2018
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1) 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 (Eighth 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, -

(i) Rule 22 - Cancellation of registration

(ii) Rule 36 - Documentary requirements and conditions for claiming input tax credit

(iii) Rule 55 - Transportation of goods without issue of invoice

(iv) Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

(v) Rule 96 - Refund of integrated tax paid on goods or services exported out of India

(vi) Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance

(vii) In the said rules, for FORM GST REG-20, the following FORM shall be substituted, please check the Notification No. 39/2018 PDF

(viii) In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, please check the Notification No. 39/2018 PDF

(ix) In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, please check the Notification No. 39/2018 PDF