New GST Rules: Aadhaar Authentication, Input Tax Credit Reversal, Appeal Process Updated under CGST Fifth Amendment.

The Central Goods and Services Tax (Fifth Amendment) Rules, 2022, effective from December 26, 2022, introduce several changes to the Central Goods and Services Tax Rules, 2017. Key amendments include modifications to rules regarding Aadhaar authentication, input tax credit reversal, and the filing of appeals. The rules now require biometric-based Aadhaar verification for certain applicants and allow the government to exempt specific states from these provisions. Changes also address the reconciliation of tax liabilities, input tax credit reversal for non-payment by suppliers, and the issuance of tax invoices for online services. Additionally, procedures for appeal filing and withdrawal have been updated.