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.