Several amendments were made in the CGST Rules, 2017 in the recent past the last one of which was made by CGST (Tenth Amendment), Rules 2021 vide Notification No. 40/2021-Central Tax dated 29.12.2021 wherein the major amendment was the substitution of Rule 36(4) of the CGST Rules, 2017 to provide ITC shall not be available to the registered person unless such invoice and debit note has been reflected in GSTR 2B of said person. Further, the due date for GSTR 9 as well as for GSTR 9C for the FY 20-21 was extended to 28-02-2022.
As several amendments were carried out for benefit of taxpayers and professionals the CBIC has released CGST Rules, 2017 both Part A and B as updated up to 1st January, 2022.
The updated CGST Rules with Forms can be read/downloaded from below:
***
Subscribe to our portal and get FREE Tax e-books, quality articles and updates on your e-mail.
Resolve your GST queries from national level experts on GST free of cost.
TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
