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of <h1>Amendment to CGST Rules 2017: New Tax Registration, E-Invoice Changes, Revised Refund Forms, and Discrepancy Handling Procedures.</h1> The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, introduced amendments to the Central Goods and Services Tax Rules, 2017. Key changes include the insertion of a sub-rule in Rule 12 regarding tax registration for entities without a physical presence in a state, modifications to rules on job worker transactions, and the removal of signature requirements for electronic invoices and bills under certain conditions. The amendment also revised refund application forms, introduced new forms for annual returns, and outlined procedures for handling discrepancies in tax turnover and input tax credit. Additionally, it established guidelines for revisional authority notices and orders.
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