GST Notification – 12/2024:

GST Notification 12/2024 introduces several changes to the Central Goods and Services Tax (CGST) Rules, 2017.

The primary focus of these amendments is on:

Aadhaar authentication: Requiring Aadhaar-based verification for GST registration applications.
Input Service Distributor (ISD) rules: Clarifying ISD responsibilities and credit distribution procedures.
GST return filing: Modifying due dates for certain returns and introducing Form GSTR-1A for additional outward supply details.
Refund claims: Simplifying refund procedures for exporters and Canteen Stores Department.
Appeals: Introducing electronic filing and other procedural changes for appeals before the Appellate Tribunal.