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of <h1>Indian Finance Ministry Amends CGST Rules: Updates Rule 117 and Introduces Rule 138 on E-Way Bill System.</h1> The Central Goods and Services Tax (Second Amendment) Rules, 2018, issued by the Indian Ministry of Finance, amends the CGST Rules, 2017. Key changes include updates to Rule 117 regarding the submission of stock details by registered persons and the introduction of a new Rule 138 concerning the e-way bill system. The e-way bill is mandatory for goods movement exceeding INR 50,000, with specific provisions for different transport scenarios, including e-commerce and job work. The notification also revises forms related to e-way bills and clarifies procedures for document verification and goods inspection during transit.
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