GST Notification 35/2021 |8th Amendment to the CGST Rules, 2017

GST Notification 35/2021-Central Tax ,dt. 24-09-2021

Eighth amendment (2021) to CGST Rules, 2017 updated rule 10A and after 10A inserted 10B related to “Aadhaar authentication for registered person”. Also rule 23 ( Revocation of cancellation of registration) sub rule 1 updated for insertion of rule 10B. In rule 45 related to ITC 04 filings specificed period has been changed with effect from 1st Oct 2021. For rule 56 sub rule 6 related to blocking of GSTR 1 if GSTR 3B not filed for a preceding filing month clause (a) updated and clause (c) based on 86B applicability GSTR 1 blocking omitted. Rule 89 subrule 1 is updated on basis of rule 10B insertion and also a new rule 1A added i.e. related to refund claim through RFD-1.If this application made before this new rule came then 2 years period get counted from date on which this new rule got introduced. Rule 96 subrule 1 clause c inserted i.e. ” the applicant has undergone Aadhaar authentication in the manner provided in rule 10B” New rule 96C inserted related to “. Bank Account for credit of refund”

Samaira Tolani

Samaira Tolani is a Chartered Accountant with 4 years of experience in Compliance and Financial Reporting. She is a GST expert, currently working with IRIS as GST Consultant . Before this, she was part of compliance team of Blue Star, Piramal Pharma and Novartis. A diploma holder in IFRS with ACCA, she loves listening to music, travelling and reading fiction.

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