Central Goods and Services Tax (Third Amendment) Rules, 2018 has been notified vide Notification No. 14/2018 – Central Tax to amend the Central Goods and Services Tax Rules, 2017. Amendment has been notified in rule 45, rule 124, rule 125, rule 127, rule 129, rule 133, rule 134, rule 137, rule 138 D of CGST rules 2017.

The amendments can be read as follows: