Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 - 39/2018 - Central GST (CGST)

Drop of cancellation proceedings allowed where pending returns are filed and tax, interest and late fee paid; CGST rules amended.

The Eighth Amendment to the CGST Rules inserts a proviso in rule 22(4) requiring the proper officer to drop registration-cancellation proceedings and issue FORM GST REG-20 where the taxpayer files all pending returns and pays tax, interest and late fee; permits input tax credit under rule 36(2) when specified invoice particulars are present even if other particulars are missing; recognises supplies in batches or lots in rule 55 and EWB-01; revises the definition of Adjusted Total Turnover; restricts export refund eligibility under rule 96(10); requires bill of entry details on EWB-01 for imports; and substitutes detailed forms including REG-20, ITC-04, GSTR-9 and GSTR-9A.