Seeks to amend the KGST (Sixth Amendment) Rules, 2019/CGST (Fifth Amendment) Rules, 2019 - Amendment of Rule 12, 46, 54, 138E, Form GST RFD-01 and Form GST RFD-01A, Insertion of new Rule 83B, FORM GST PCT-06 and FORM GST PCT-07, FORM GST EWB-05 and FORM GST EWB-06. - Legalspace