https://www.taxtmi.com/circulars?id=65109 The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65109 The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software. Circulars GST Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65109