Notification No. 26/2022
Date: December 26, 2022
Subject: Central Goods and Services Tax (Fifth Amendment) Rules, 2022 – Major procedural and compliance reforms.
Description:
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
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