Notification No. 26/2022
Date: December 22, 2022
Subject: Amendments to the CGST Rules, 2017 relating to registration, ITC reversal, returns, appeals, and forms.
Description:
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)