Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017

Circular No.ES/187/2018-19                                                                      September 05, 2018

To: Members of the Council

Dear Member,

We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued  Notification No. 39/2018-Central Tax dated 4^th September, 2018 seeking to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017. These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018 and shall come into force on the date of their publication in the Official Gazette.

Vide Notification No. 39/2018-Central Tax dated 4th September, 2018, CBIC has notified the following-

• Amendment to CGST Rule 22,36,55,89, 96 and 138A.

• Amendments to Form GST REG- 20, ITC- 04 and EWB – 01.

• CBIC introduces Form GSTR- 9 (Annual Return)

For more information, members may kindly refer to the Notification No.39/2018- Central Tax dated 4^th September, 2018.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR