Revised E-way Bill Rules, Lasf date for GST TRAN-2 extended to 31st March, 2018. CGST Second Amendment Rules 2018
CBEC has notified Central Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No.12/2018 – Central Tax dated 7th March, 2018. The Notification has amended Central Goods and Services Tax Rules, 2017 .
The Notification has made changes in the following Rules:
(a) Rule 117 related to tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day– FORM GST TRAN 2 is required to be filed by 31st March 2018 or extended time, for each of the six tax periods during which the scheme is in operation.
(b) Complete substitution of Rule 138 related to Information to be furnished prior to commencement of movement of goods and generation of e-way bill
(c) Complete substitution of Rule 138A relating to Documents and devices to be carried by a person-in-charge of a conveyance
(d) Complete substitution of Rule 138B relating to verification of documents and conveyances.
(e) Complete substitution of Rule 138C relating to Inspection and verification of goods
(f) Complete substitution of Rule 138D relating to Facility for uploading information regarding detention of vehicle
FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1 have a;so been substituted.
