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GST : Second Amendment (2018) to CGST Rules (E-way bill Rules, RFD-01A form declaration, Tran 2 form etc)


Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle, 4th Floor, 7 Cooperage Road, Mumbai - 400 001.India.

Tel : +91 22 22021288 / * Fax : +91 22 22026684

* E-mail : Web :



9th March 2018







Second Amendment (2018) to CGST Rules
(E-way bill Rules, RFD-01A form declaration,  Tran 2 form etc)




Dear Members,


Kindly  note the Central Board of Excise and Customs (CBEC) has issued  Notification No.12/2018 – Central Tax   dated 7th  March, 2018  regarding amendments in the CGST Rules, 2017  relating to E-way Bill rules, declaration [second proviso to section 54(3)] in RFD-01A form etc.


According to the e-way bill related  amendments which are yet to come into effect, transporter, on an authorization received from the registered person, can furnish information in Part A of Form GST EWB-01, electronically, on the common portal. Similarly, in case of inter-State supplies from principal to job worker, e-way  Bill can also be generated by the job worker, if registered, irrespective of  the value of consignment.  E-way bills in respect of over-dimensional cargo, i.e., exceeding dimensional limits prescribed in Rule 93 of Central Motor Vehicle Rules, 1989, will be valid for period of one day for a distance of up to 20 km within the country. Further, one day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.


Besides,  in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-


“DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.



Members are requested to take note of above notification  regarding Second Amendment (2018) to CGST Rules.   For full detail, the above-said notification is available for download using  hyperlinks provided therein or below link-


Thanking you,


Yours faithfully,












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