Issued as the CGST (Eighth Amendment) Rules, 2018, this notification introduces significant amendments to the CGST Rules, including:
– dropping of cancellation proceedings upon filing of pending returns and payment of dues,
– relaxation in ITC documentation requirements,
– substitution of rule 96(10) restricting IGST refund where exemptions are availed (retrospective from 23 October 2017),
– revised FORM GST ITC-04, and
– introduction of FORM GSTR-9 and GSTR-9A (Annual Returns).
The amendments strengthen procedural clarity and compliance framework.

Amendment:

This notification amends notification No. 3/2017