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”