Notification No. 3/2018
Date: January 23, 2018
Subject: Amendments to CGST Rules covering composition levy, refunds, e-way bill and procedural provisions
Description:
Amends multiple CGST Rules relating to composition levy rates, extension of timelines, valuation of lottery and betting, refund procedures, ISD documentation and export refunds. Substitutes rule 138 to operationalise the nationwide e-way bill system. Prescribes revised formats for refund and e-way bill forms.
Effective Date: 23 January 2018 (certain provisions effective retrospectively or from specified dates)
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