CGST Notification 74/2018
| Title | Fourteenth amendment to the CGST Rules, 2017 . |
| Number | 74/2018 |
| Date | 31-12-2018 |
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In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1)
(1) These rules may be called the Central Goods and Services Tax (Fourteenth
Amendment) Rules, 2018.(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2) In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules),
-
Rule 12 – Grant of registration to persons required to deduct tax at
source or to collect tax at source -
Rule 45 – Conditions and restrictions in respect of
inputs and capital goods sent to the job worker -
Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount
-
Rule 96 – Refund of integrated tax paid on goods or services exported out of India
-
Rule 109B – Notice to person and order of revisional authority in case of revision
-
Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill
-
Rule 138D – Facility for uploading information regarding detention of vehicle
-
Rule 142 – Notice and order for demand of amounts payable under the Act
In the said rules, the following forms shall be substituted, namely:-
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