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of <h1>CGST Amendment Rules 2018: Extended Deadlines, Revised Tax Rates, New E-Way Bill Rules, and Lottery Supply Valuation.</h1> The Central Goods and Services Tax (Amendment) Rules, 2018, amend the CGST Rules, 2017. Key changes include extending the period in rule 3(3A) from 90 to 180 days, revising tax rates in rule 7 for turnovers in states or union territories, and omitting the proviso in rule 20. Rule 24 extends the deadline for certain compliance to March 31, 2018. New rule 31A specifies the value of supply for lotteries and gambling. Amendments to rules 43, 54, and 55 introduce clarifications and requirements for tax invoices and e-way bills. Rule 138 mandates e-way bill generation for goods movement exceeding INR 50,000, with specific conditions and exceptions.
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