Notification No. 35/2021
Date: September 24, 2021
Subject: Amendment to CGST Rules, 2017 relating to Aadhaar authentication, ITC restriction, refunds, and job work.
Description:
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.
Effective Date:
24 September 2021 (specific provisions effective from notified dates)