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<h1>CGST Rules 2021 Amendments: Changes in Input Tax Credit, Return Deadlines, Penalties Recovery, and New Forms Introduced.</h1> The Central Goods and Services Tax (Tenth Amendment) Rules, 2021, effective from January 1, 2022, introduce several changes to the CGST Rules, 2017. Key amendments include modifications to rules regarding input tax credit, annual return deadlines, and refund procedures. New provisions address the recovery of penalties through the sale of detained goods, with specific procedures for auction and disposal. Amendments also affect the attachment of property and the submission of objections. The notification updates various forms, including GST DRC-10, DRC-11, DRC-12, DRC-22, and introduces new forms like DRC-22A for filing objections against provisional attachment.