Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.

Effective Date: 14 November 2019

Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019