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of <h1>Central GST Rules 2024: Key Changes to Invoices, Refunds, Disputes & New Waivers u/s 128A Effective Nov 1.</h1> The Central Goods and Services Tax (Second Amendment) Rules, 2024, introduces several changes to the existing GST framework. Key amendments include modifications to rules 36, 46, 47, 66, 86, 88B, 88D, 89, 96, 96B, 121, and 142, effective from November 1, 2024. These changes involve adjustments to tax invoice issuance timelines, alterations in refund claims, and updates to forms and procedures for handling tax disputes and registration cancellations. The amendment also introduces new rules and forms related to the waiver of interest and penalties under section 128A, aiming to streamline tax compliance and dispute resolution processes.
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