Notification No. 12/2018
Date: March 7, 2018
Subject: Second Amendment to CGST Rules, 2017 covering e-way bill, TRAN-2 and refund declarations
Description:
Issued as the CGST (Second Amendment) Rules, 2018, this notification substitutes rule 138 to comprehensively implement the e-way bill mechanism, prescribes validity periods, exemptions, and verification procedures, and revises e-way bill forms (EWB-01 to EWB-04). It also amends TRAN-2 filing timelines and refund declarations, significantly strengthening movement control and refund safeguards under GST.
Amendment:
This notification amends notification No. 3/2017