Central Goods and Services Tax (Eighth Amendment) Rules, 2018

These rules are called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018. They come into force on the date of their publication in the Official Gazette.

Rule 22(4) of the Central Goods and Services Tax Rules, 2017 is amended to include a proviso regarding proceedings for contravention of certain provisions. Rule 36(2) is amended to add a proviso regarding availing input tax credit. Rule 55(5) is amended to include additional conditions related to supply conditions.

Proviso added to rule 138A(1) regarding carrying bill of entry for imported goods. New FORM GST REG-20 introduced for dropping proceedings for cancellation of registration. New FORM GST ITC-04 introduced for details of goods/capital goods sent and received from job workers. New FORM GSTR-9 introduced for annual return filing.

Detailed instructions provided for filling out FORM GSTR-9. Verification clause included for FORM GSTR-9. These amendments aim to streamline processes, clarify conditions, and enhance compliance with the Central Goods and Services Tax Act, 2017. Issued by the Central Government under the powers conferred by section 164 of the CGST Act, 2017.