CBEC Notifies CGST (First Amendment) Rules, 2018: Amends/ Inserts various CGST Rules, including amendment in various Forms (E-way Bills Rules)
The CBEC has notified the CGST (First Amendment) Rules, 2017, to effect amendments in various CGST Rules, mainly amending “Rule 138 on Information to be furnished prior to commencement of movement of goods and generation of e-way bill”, i.e. relating to E-way Bill system and Procedures to be followed for movement of Intra/ Inter-state of Goods, as detailed here-under:
G.S.R. (E):- 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 (Amendment) Rules, 2018. (2) Save as otherwise provided, 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, – (contd… please refer above attachment for details)