Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>GST Rules Amended: New Composition Levy, Rule 21A for Registration Suspension, Changes in Registration and Tax Credit Transfer.</h1> The Central Goods and Services Tax (Amendment) Rules, 2019, effective February 1, 2019, introduce several changes to the GST framework. Key amendments include the substitution of 'Composition Rules' with 'Composition Levy' in Chapter-II, adjustments in rules regarding separate registration for multiple business locations, and the introduction of Rule 21A for suspension of registration. The rules also address the transfer of input tax credit, clarify documentation requirements for credit and debit notes, and modify the responsibilities of GST practitioners. Additionally, updates are made to various forms and procedural aspects related to tax payments, refunds, and registration processes.