Central Goods and Service Tax (Thirteenth Amendment) Rules 2018 have been notified by CBIC. The main highlights of the amendments made by the said rules are as under:

1) Rule 83A - Examination of Goods and Service Tax Practitioners, inserted w.e.f. 30.10.2018. - Click here

2) Rule 109A - Appointment of Appellate Authority, amended w.e.f. 30.10.2018. - Click here

3) Rule 142A - Procedure for recovery of dues under existing laws, inserted w.e.f. 30.10.2018. - Click here

4) Form GST DRC-07A and GST DRC-08A have been inserted. - Click here

5) Form GST REG-16, GST PMT-01 and GST APL-04 have been amended. - Click here

6) Form GSTR-4 has been amended to exempt the taxpayers from furnishing details of inward supply in Serial 4A of Table 4 (other than attracting reverse charge) for indefinite period. - Click here

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