Amendments to Central Goods and Services Tax Rules, 2017

Rule Amendment Details: G.S.R……(E) introduces amendments to the Central Goods and Services Tax Rules, 2017. Rule Title: Central Goods and Services Tax (Second Amendment) Rules, 2018.

Effective Date: Rules become effective upon publication in the Official Gazette. Key Amendments: Rule 117: Deadline extended for submission of FORM GST TRAN 2. Rule 138: Substantial changes in e-way bill generation process. Enhanced clarity on e-way bill requirements for various scenarios.

Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Original Gazette Publication: Notification published in Gazette of India, with specified G.S.R……(E) number.

Purpose of Amendments: Improve compliance and streamline procedures for GST taxpayers.