Notification No. 12/2024
Date: July 10, 2024
Subject: Amendments to the Central Goods and Services Tax Rules, 2017 to rationalise procedures relating to registration, ITC distribution, returns, refunds, appeals, and enforcement.
Description:
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)
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