Amendments to CGST Rules, 2017

Introduction of CGST (Twelfth Amendment) Rules, 2018. Substitution of rule 89(4B) regarding refund of unutilized input tax credit. Conditions for refund clarified under rule 96(10) for integrated tax on exports.

Exclusion of supplies benefiting from specific notifications. Sub-rule (10) of rule 96 revised for clarity and compliance.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the amendments. Amendments aimed at streamlining refund processes and ensuring compliance.

Notification highlights previous versions for reference and context. Enhancing efficiency and transparency in GST regulations.