This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.

Amendment:

This notification amends notification No. 3/2017