Notification No. 35/2021
Date: September 24, 2021
Subject: Central Goods and Services Tax (Eighth Amendment) Rules, 2021
Description:
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.
Amendment:
This notification amends notification No. 3/2017