Notification No. 03/2019
Date: January 29, 2019
Subject: Amendment to Central Goods and Services Tax Rules, 2017
Description:
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