Notification No. 74/2018
Date: December 31, 2018
Subject: Amendments to CGST Rules covering e-invoicing, refunds, e-way bill restrictions and procedural changes
Description:
Multiple amendments are made to CGST Rules, including relaxation of signature requirements for electronic invoices and documents. New restrictions are introduced on generation of e-way bills for non-filers of returns. Provisions relating to refunds, job work, revision proceedings and statutory forms are amended or substituted.
Effective Date: Date of publication in the Official Gazette
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