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<h1>2019 CGST Amendment: New Invoice Rules, 20% Input Tax Credit Cap, GSTR-3B Filing Changes, and More Updates.</h1> The Central Goods and Services Tax (Sixth Amendment) Rules, 2019, effective from October 9, 2019, introduce several changes to the CGST Rules, 2017. Amendments include clarifications on the issuance of tax invoices during registration suspension, limitations on input tax credit claims to 20% of eligible credit, and modifications to the filing process for returns using FORM GSTR-3B. The rules also update procedures for GST practitioners' examinations, refund disbursements, and consumer welfare fund allocations. Additionally, new provisions for tax liability communication and response procedures are established, including the introduction of FORM GST DRC-01A for tax ascertainment notifications.