Notification No. 14/2022
Date: July 5, 2022
Subject: Amendments to the CGST Rules, 2017 relating to registration, refund, interest calculation, and return forms.
Description:
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.
Effective Date:
5 July 2022 (specific provisions effective retrospectively as notified)
Other Notifications
06/2023
Assessment orders issued on or before 28 February 2023 under section 62 are deem...
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