Notification No. 14/2018
Date: March 23, 2018
Subject: Amendment of CGST Rules relating to job work and anti-profiteering provisions
Description:
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.
Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)