Notification No. 20/2019
Date: April 23, 2019
Subject: CGST (Third Amendment) Rules, 2019 – amendments to rules relating to cancellation, composition scheme and registration.
Description:
This notification further amends the CGST Rules, 2017, inter alia, by modifying rules 23 and 62, introducing FORM GST CMP-08, and prescribing procedures for composition taxpayers opting under Notification No. 02/2019–CT (Rate). It also amends FORM GST REG-01 to capture relevant options. The amendments strengthen the revised compliance framework.
Issued under: Section 164 of the CGST Act.