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of <h1>CGST Fourth Amendment 2023: New Rules on Corporate Guarantees, Terminology, and Timeframes Effective October 26.</h1> The Central Goods and Services Tax (Fourth Amendment) Rules, 2023, effective from October 26, 2023, introduce several changes to the CGST Rules, 2017. Key amendments include the addition of a sub-rule in Rule 28 regarding the valuation of corporate guarantees, changes in terminology in Rule 142, and an amendment to the timeframe in Rule 159. FORM GST REG-01 now includes a provision for 'One Person Company,' and FORM GST REG-08 has been revised for cancellation of registration. Other forms, such as GSTR-8 and GST PCT-01, have been updated to reflect new entries and requirements.
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