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 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