Notification No. 39/2018
Date: September 4, 2018
Subject: Amendment of CGST Rules relating to ITC, refunds, job work, registration and annual returns.
Description:
Amends multiple CGST Rules including rules 22, 36, 55, 89, 96 and 138A. Substitutes and inserts forms such as FORM GST REG-20, FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A. Relaxes document requirements for availing ITC and modifies refund eligibility conditions. Introduces revised compliance framework for job work and annual return filing.
Effective Date: 4 September 2018 (certain provisions effective retrospectively)