Issued as the CGST (Fifth Amendment) Rules, 2018, this notification introduces multiple substantive amendments. Key changes include:
– clarification that value additions under section 15(2)(b) are deemed paid for ITC eligibility,
– extension of time for passing GST Practitioner examination from 1 year to 18 months,
– revised formula for refund of unutilised ITC on inverted duty structure (retrospective from 01 July 2017),
– strengthening of anti-profiteering powers, and
– expansion of eligibility criteria for GST Practitioners.
The amendments enhance clarity, equity and enforcement under GST.

Amendment:

This notification amends notification No. 3/2017