Seeks to amend the KGST (Fifth Amendment) Rules, 2019/CGST (Fourth Amendment) Rules, 2019 - Amendment of Rule 21, 46, 49, 66, 67, 87, 91, 92, 94, 128, 129, 132, 133, 138, 138E, Form GST REG - 01, Form GST REG - 07, Form GST REG - 12, Form GSTR-9, Form GST RFD-05. Insertion of new Rules 10A, 32A,95A,Form GST PMT-09 & Form GST RFD-10B. Substitution of Form GSTR-4 & Form GST DRC-03. - Legalspace