Notification No. 14/2018
Date: March 23, 2018
Subject: Amendment to CGST Rules relating to job work, anti-profiteering and e-way bill by rail
Description:
Issued as the CGST (Third Amendment) Rules, 2018, this notification amends rules 45, 124, 125, 127, 129, 133, 134 and 137. It allows endorsement of challans between job workers, strengthens the anti-profiteering investigation framework, clarifies decision-making by majority, and inserts an explanation for transportation of goods by rail for e-way bill purposes (effective 01 April 2018). The amendments improve procedural clarity and enforcement.
Amendment:
This notification amends notification No. 3/2017