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of <h1>India Amends CGST Rules: New Refund Formula, Consumer Welfare Fund Management, and Updated GST Forms Introduced.</h1> The Government of India has issued Notification No. 21/2018 to amend the Central Goods and Services Tax (CGST) Rules, 2017. Key amendments include changes to Rule 89, introducing a formula for refund claims related to inverted duty structures, and a new Rule 97 outlining the management of the Consumer Welfare Fund. The notification also introduces new forms for GST returns and summaries, including FORM GSTR-10 for final returns and FORM GST DRC-07 for order summaries. These amendments aim to streamline processes related to tax refunds, consumer welfare, and compliance under the CGST framework.
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