Central Goods and Services Tax (Amendment) Rules 2024

Central Goods and Services Tax (Amendment) Rules, 2024 notified.

The Central Government, on the recommendations of the GST Council has notified Central Goods and Services Tax (Amendment) Rules 2024 by Notification No. 12/2024 – Central Tax dated 10th July 2024.

The following Rules have been amended:

Rule 8 Application for Registration.
Every application made under sub-rule (4) by a person, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant.

Rule 21 Cancellation of Registration 
Reference added for FORM GSTR-1A and new condition (ga) added for violation of the provisions of third or fourth proviso to sub-rule (1) of rule 23

Rule 21A Suspension of Registration
Reference added for FORM GSTR-1A

Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent.
Related person has to be located in India.

Rule 39 Procedure for distribution of input tax credit by Input Service Distributor
Conditions for distribution of input tax credit by Input Service Distributor including formula amended.

Rule 59 Form and manner of furnishing details of outward supplies
Provides for amendment in details of outward supplies of goods or services or both in FORM GSTR-1A. Limit of State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax reduced to one lakh rupees.

Rule 60 – Form and manner of ascertaining details of inward supplies

Rule 89 – Application for refund of tax, interest, penalty, fees or any other amount.

Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Download Notification No. 12/2024 – Central Tax Click Here >>

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