Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.

Effective Date:
26 December 2022 (specified provisions effective from 1 October 2022)