This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.

Amendment:

This notification amends notification No. 3/2017