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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)

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