Changes made in CGST Rule 2017 as per Notification No.38/2023-Central Tax dated 04/08/2023

👉Rule 9. Verification of the application and approval
• For physical verification of premises presence of a registered person is not required

👉Rule 10A. Furnishing of Bank Account Details
• Time limit for furnishing Bank Account is reduced

👉Rule 21A. Suspension of registration
• RC will be suspended if Bank account is not furnished or Discrepancy in GSTR-3B and GSTR-1

👉Rule 23. Revocation of cancellation of registration
• Time limit for applying for revocation of cancellation of GST registration extended from 30 days to 90 days and time limit by the Commissioner/officer is extended for a further period of not exceeding 180 days (W.e.f-01-10-23)

👉Rule 25. Physical verification of business premises in certain cases
• For physical verification of premises presence of registered person is not required

👉Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
• Determination of value of exempted value with reference to certain supplies mentioned in Schedule III. (W.e.f 01/10/23)

👉Rule 46. Tax invoice
• Pin code number is not required for supply to unregistered person through e-commerce operator

👉Rule 59. Form and manner of furnishing details of outward supplies
• GSTR-1 or IFF will not be allowed if reply is not furnished, or amounts paid for the difference between GSTR-3B and GSTR-2B for the noticed issued under Rule 88D or Bank details are not furnished as required under Rule 10A

👉Rule 64. Form and manner of submission of return by persons providing online information and data base access or retrieval services (W.e.f 01/10/23)
• Minor change wrt to non-taxable online recipient

👉Rule 67. Form and manner of submission of statement of supplies through an e-commerce operator
• Sub rule redrafted for clarity

👉Rule 88D. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
• New rule for the difference in GSTR-2B and GSTR-3B with reference to availment of ITC

👉Rule 89. Application for refund of tax, interest, penalty, fees or any other amount
• Refund on account of casual registrant and modified statement for excess payment of tax, interest and any other amount

👉Rule 94. Order sanctioning interest on delayed refunds
• Exclusion of Certain Periods from Delay in Sanctioning Interest on Refunds (W.e.f 01/10/23)

👉Rule 96. Refund of integrated tax paid on goods or services exported out of India
• Certain provisos omitted

👉Rule 108. Appeal to the Appellate Authority
• Manual filing of Appeal is legalized if the order is not uploaded electronically

👉Rule 109. Application to the Appellate Authority
• Manual filing of Appeal is legalized for Department, if the order is not uploaded electronically.