Notification No. 12/2018
Date: March 7, 2018
Subject: Amendment of CGST Rules relating to e-way bill, transitional credit and refund declarations.
Description:
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.
Effective Date: 7 March 2018 (certain provisions effective from notified dates)