Notification No. 40/2021
Date: December 29, 2021
Subject: Central Goods and Services Tax (Tenth Amendment) Rules, 2021
Description:
This major amendment tightens ITC eligibility by linking credit strictly to GSTR-2B (Rule 36(4)). It introduces Rule 144A for auction of detained goods, amends Rules 142, 154, 159, and revises multiple DRC and APL forms. The notification significantly strengthens recovery, provisional attachment and appeal procedures.
Amendment:
This notification amends notification No. 3/2017.