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<h1>GST Amendment 2023: New Rules on Registration, Return Filing, and Verification Processes Effective August 4.</h1> The Central Goods and Services Tax (Second Amendment) Rules, 2023, effective from August 4, 2023, introduce several changes to the GST framework. Key amendments include modifications to rules regarding registration, return filing, and verification processes. For instance, the period for furnishing bank account details post-registration is reduced to 30 days. Rule 21A now allows for suspension of registration due to discrepancies in returns or rule 10A violations. The amendment also revises rules for physical verification of business premises and introduces new provisions for handling discrepancies in input tax credit claims. Additionally, the rules update various forms and procedures related to tax recovery and e-way bills.