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<h1>CGST Fifth Amendment 2018: Changes in Supply Valuation, Refunds, and New Declarations for Tax Practitioners Effective from July 2017.</h1> The Central Goods and Services Tax (Fifth Amendment) Rules, 2018, introduced several modifications to the CGST Rules, 2017. Key changes include adjustments to rules regarding the value of supplies, extension of time for certain provisions from one year to eighteen months, and revisions in refund calculations for inverted duty structures. Additional amendments address the handling of inward supplies, the allocation of cess funds, and the responsibilities of registered persons in passing on tax benefits. The notification also updates various GST forms and introduces new declarations for tax practitioners, effective from July 1, 2017.