Notification No. 38/2023
Date: August 4, 2023
Subject: Amendment to the Central Goods and Services Tax Rules, 2017 (Second Amendment Rules, 2023).
Description:
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including changes in registration procedures, suspension and revocation of registration, filing restrictions, refund processing, and e-way bill provisions. New rules relating to input tax credit mismatches and recovery proceedings are inserted. Several forms are amended to align with procedural changes and compliance requirements.
Effective Date:
4 August 2023 (specific provisions effective from 1 October 2023 as specified)