Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - 14/2018 - Central GST (CGST)

Challan endorsement rules allow principals or job workers to issue and endorse transfers; investigation and quorum rules clarified.

Rule 45 permits challans to be issued by principals or job workers where goods move between job workers, with endorsements by job workers and principals stating quantity and description. Rule 125 designates the Secretary to the Authority as an officer not below Additional Commissioner (DG Safeguards). Authority powers and procedures are adjusted: rule 129 reference updated to the Authority; the Authority may refer matters back to the DG for further investigation; rule 134 sets a three-member quorum and majority decision rule with the Chairman's casting vote. Rail transport definitions exclude parcel space leasing by Railways.