Notification No. 21/2018
Date: April 18, 2018
Subject: Amendment of CGST Rules relating to refund formula, Consumer Welfare Fund, final return and demand forms.
Description:
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.
Effective Date: 18 April 2018