Notification No. 31/2019
Date: June 28, 2019
Subject: CGST (Fourth Amendment) Rules, 2019 – amendments relating to registration, invoices, e-way bill and refunds.
Description:
This notification amends the CGST Rules, 2017 by inserting provisions relating to TDS registration, electronic tickets for multiplex cinema screens, surrender of GST practitioner enrolment, unblocking of e-way bill facility, and amendments in refund forms. It also extends the validity of provisional attachment and modifies rule 138E procedures. The amendments aim to streamline compliance and strengthen enforcement.
Issued for amendment of: CGST Rules, 2017.
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