Notification No. 19/2022
Date: September 28, 2022
Subject: Amendments to the CGST Rules, 2017 relating to ITC, registration cancellation, and return filing.
Description:
Rules are amended to provide grounds for cancellation of registration for non-filing of returns. Provisions relating to input tax credit reversal, re-availment, and auto-generated statements are revised. Several obsolete rules and forms including GSTR-2 and GSTR-3 are omitted.
Effective Date:
1 October 2022