Notification No. 26/2018
Date: June 13, 2018
Subject: Amendment of CGST Rules relating to refunds, anti-profiteering, e-way bill and GST practitioner provisions
Description:
Amends refund provisions with retrospective effect for inverted duty structure and deemed exports. Revises anti-profiteering measures, including penalties and cancellation of registration. Expands eligibility criteria for GST practitioners and exempts movement of empty LPG cylinders from e-way bill requirement.
Effective Date: 13 June 2018 (certain provisions effective retrospectively from 1 July 2017)