Amendment to the KGST Rules, 2017/ (Sixth Amendment, 2018) to the CGST Rules, 2017- Amendment of Rule 12,45,46,49,54,89,96,101,138 & 142, Insertion of Rule 109B, 138E & Form GST RVN-01, Substitution of Form GST RFD-01/Form GST RFD-01A/Form GSTR-9/Form GSTR-9A/Form GSTR-9C & Form GST APL-04. - Legalspace