Seeks to make amendments (Seventh Amendment, 2018) to the KGST Rules, 2017/(Fifth Amendment, 2018) to the CGST Rules, 2017 - Amendment of Rule 37,58,83,89,95,97,133,138,138C,142, Amendment of Form GSTR-04, Form GST PCT-01, Form GST RFD-01 and Insertion of Form GST ENR-02. - Legalspace