Notification No. 19/2022
Date: September 28, 2022
Subject: Central Goods and Services Tax (Second Amendment) Rules, 2022
Description:
This notification makes substantial amendments to the CGST Rules, 2017, including new grounds for cancellation of registration, changes in ITC reversal rules (Rules 37, 38, 42, 43), omission of obsolete forms (GSTR-1A, GSTR-2, GSTR-3) and streamlining of refund provisions. The amendments aim to simplify procedures and align rules with automated GST return systems.
Amendment:
This notification amends notification No. 3/2017