Amendments to Central GST Rules, 2017

Central Government introduces Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018. Rule 12 amended to include provision for registration to collect tax in a state without physical presence. Rule 45 revised, removing the requirement for job workers to mention goods sent to another job worker. Rule 46 updated, allowing electronic invoicing without supplier's signature under the IT Act, 2000.

Rule 49 modified, enabling electronic bill issuance without supplier's signature under the IT Act, 2000. Rule 54 refined, permitting consolidated tax invoice issuance without signature under the IT Act, 2000. Rule 89(b) explanation clarified regarding adjusted total turnover.

Rule 96 altered to include requirement of a departure manifest for export goods. Rule 101 amended to include part of a financial year for assessment. New rule 109B introduced for revisional authority notice and order issuance.

Rule 138 updated to define "handicraft goods" in line with government notifications. Rule 138E introduced, restricting furnishing of information in FORM GST EWB-01 for non-filers. Rule 142 amended to include sub-section (12) of section 75 for appeal provisions.