Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.

Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017

Effective Date: 01.02.2019