Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.
FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.
Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.
Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.

Effective Date of Notification:
10 July 2024 (specific provisions effective from notified dates)