CBIC notifies the CGST (4th Amendment) Rules, 2018, to revise CGST Rules 89, 97, Form GST DRC-07 and to insert new Form GSTR-10.
CGST Rules relating to Maximum Refund Amount (Rule 89), Consumer welfare fund (Rule 97) have been amended. Also Form GSTR-10 relating to Final Return for Cancelled Registrations, has been inserted.
CBIC Central Tax Notification 21/2018 dt. 18/04/2018: CGST (4th Amendment) Rules 2018