CGST Rules Amended to Facilitate Job Work and Authority Operations

Rule Name and Amendment: CGST (Third Amendment) Rules, 2018 introduced by the Central Government. Effective Date and Official Gazette: Rules effective upon publication in the Official Gazette.

Key Amendments: Allows job workers to issue challans directly. Designates Additional Commissioner as Secretary to the Authority. Enhances quorum requirement for Authority meetings. Introduces provisions for further investigation if required. Decision by majority vote in case of differing opinions.

Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Principal Rules Reference: Original rules published in Gazette Notification No. 3/2017-Central Tax.

Leasing Clarification: Explanation added to exclude certain railway transactions from transportation definitions. Effective Date of Explanation: Clarification applicable from April 1, 2018.