Notification No. 31/2019
Date: June 28, 2019
Subject: Fourth amendment to CGST Rules covering bank details, refunds, e-way bills and anti-profiteering
Description:
Introduces Rule 10A requiring furnishing of bank account details after registration. Inserts provisions relating to Kerala Flood Cess valuation and refund to duty-free retail outlets at airports. Amends rules and forms relating to refunds, anti-profiteering proceedings, electronic cash ledger and e-way bill validity.
Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017
Effective Date: 28.06.2019 / 01.07.2019 (as specified rule-wise)