This notification makes extensive amendments to the CGST Rules, 2017 to strengthen registration, ITC control and enforcement mechanisms. It introduces biometric-based Aadhaar authentication and physical verification for registration, tightens deemed approval timelines, and expands grounds for suspension and cancellation of registration. It also reduces the provisional ITC cap under Rule 36(4) from 10% to 5%, inserts Rule 86B restricting use of ITC beyond 99% of tax liability in specified cases, and restricts filing of GSTR-1 where GSTR-3B is not filed.

Amendment:

This notification amends notification No. 3/2017