This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.

Amendment:

This notification amends notification No. 3/2017