Further Amendment to KGST Rules - 3, 7, 20, 24, 43, 54,89, 96, 138-A, 138-B and FORM GST RFD - 01A, insertion of Rule 31A, 55A, substitution of Rule 138, FORM GST EWB - 01 and FORM GST EWB -02 / First Amendment 2018, to CGST Rules, 2017. - Legalspace