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of <h1>Central Govt Amends CGST Rules: Changes to Rule 45 for Job Work, Admin Provisions, and Railway Transport Exceptions.</h1> The Central Government has issued the Central Goods and Services Tax (Third Amendment) Rules, 2018, amending the CGST Rules, 2017. Key amendments include changes to rule 45 regarding the issuance of challans for goods sent between job workers, modifications to rules 124 and 125 concerning administrative provisions, and updates to rules 127, 129, 133, and 134 regarding procedural aspects of the Authority's functioning. Additionally, an explanation is added to rule 138D, clarifying that certain railway transportation scenarios are excluded. These amendments are effective from their publication date in the Official Gazette.
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