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<h1>CGST Amendment Rules 2024: New Verification, GSTR-1A, Refunds, Appeals, and E-Way Bill Enrollment Updates</h1> The Central Goods and Services Tax (Amendment) Rules, 2024, introduce comprehensive amendments to the CGST Rules, 2017, effective from various notified dates. Key changes include mandatory photograph and document verification for certain registration applicants, incorporation of FORM GSTR-1A for amendments to outward supplies, revised provisions for input tax credit distribution by Input Service Distributors, and updated refund procedures including for Canteen Stores Departments. The rules also amend appeal procedures before the Appellate Tribunal, introduce enrolment requirements for unregistered persons generating e-way bills, and revise thresholds for reporting supplies. Amendments further clarify the filing and reconciliation of returns, credit availment, and reversal processes, including detailed instructions for new and revised forms such as GSTR-1A, GSTR-2B, GSTR-3B, and refund application forms. These changes aim to enhance compliance, streamline processes, and improve data accuracy within the GST framework.