Summary of changes in GST rules as amended by Notification No. 12/2024 CT dated 10.07.2024

 

Rule	Original Provision	Amended Provision	Impact/Notes
Rule 8	Application process under rule 8 including Aadhaar authentication.	Insertion of additional proviso for application process where applicant has not opted for an Aadhaar authentication, to undergo photograph and document verification at facilitation centers.	Ensures proper verification of applications with additional documentation and photograph requirements.
Rule 21	Conditions for cancellation of registration under rule 21.	Insertion of clauses for amendments to bring in the effect of newly introduced form GSTR-1A.
		Further giving powers to cancel the registration if the registered person does not file his returns within the specified time from the date of cancellation to the date of revocation.
Rule 21A	Provisions for suspension of registration under rule 21A.	Insertion of clauses for amendments to bring in the effect of newly introduced form GSTR-1A.
Rule 28	Valuation of supply	Amendment made	Corporate guarantee
	between related	to include	given to any
	persons under rule	guarantees given	recipient located
	28.	only to recipients located in India. The	outside India will not be covered under

 

		value is deemed to one percent of the amount of such guarantee offered “per annum”   Further it clarifies with an insertion of a proviso in sub rule (2), which says if the recipient is eligible for a full input tax credit, then the value declared in the invoice shall be deemed to be the value of the said supply.	this rule. Further, notification confuses by inserting the words “per annum”, in case of continuous guarantees longer than a year, then is one percent to paid on annual basis?
Rule 36	Conditions for claiming input tax credit under rule 36(4).	Insertion of amendments related to GSTR-1A.
Rule 37A	Provisions for furnishing returns under rule 37A.	Insertion of amendments related to GSTR-1A.
Rule 39	Distribution of input tax credit by Input Service Distributors under rule 39.	Substitution of the entire sub-rule (1) with detailed conditions for distribution of input tax credit.	Detailed guidelines for ISDs on distributing input tax credit.
Rule 40	Conditions for availing input tax credit on goods and services received under rule 40.	Insertion of amendments related to GSTR-1A.
Rule 48	Provisions for issuance of invoices under rule 48.	Insertion of amendments related to GSTR-1A.
Rule 59	Details of outward supplies in GSTR-1 under rule 59.	Introduction of new proviso to the sub- rule (1) to facilitate the amendments of outward supplies in GSTR-1A.   Amendment in sub rule (4) to give invoice details of	Now any error made while filing GSTR 1 for the month can be corrected before filing GSTR 3B through the form GSTR 1A.   The threshold limit to furnish invoice

 

		B2C supplies in GSTR 1 for all interstate supplies with invoice value more than rupees one lakh.	wise details for B2C supplies reduced from Rs. 2.5 lakhs to Rs.1 lakh, increasing the compliance and reducing the errors.
Rule 60	Provisions for maintaining electronic cash ledger under rule 60.	Insertion of amendments related to GSTR-1A.
Rule 62	Provisions for composition levy returns under rule 62.	Introduction of proviso extending the time for furnishing returns in GSTR 4 from the financial year2024- 25 onwards to 30th June following the end of the financial year .	Giving more time to file GSTR 4 for composition levy returns.
Rule 78	Details for furnishing returns under rule 78.	Insertion of amendments related to GSTR-1A.
Rule 88B	Conditions for calculating interest on delayed payment under rule 88B.	Insertion of proviso relating to no interest liability of the amounts in electronic cash ledger later debited to pay the tax after the due date.	This will make the payment to e-cash ledger to be sufficient to avoid interest liability.   This amendment is not a retrospective amendment.
Rule 88C	Provisions for matching credit and liability under rule 88C.	Insertion of amendments related to GSTR-1A.
Rule 89	Provisions for claiming refund under rule 89.	Insertion of new sub-rule for claiming refund of additional integrated tax paid post-export on account of upward revision of price of goods.	Facilitates refund claims for additional integrated tax paid post-export, enhancing exporter compliance.
Rule 95B	Provisions for refund of tax paid by Canteen Stores	Insertion of new rule for refund of tax paid on inward

 

	Department under rule 95B.	supplies received by Canteen Stores Department.
Rule 96	Provisions for claiming refund on export of goods and services under rule 96.	Insertion of proviso for refund application on additional integrated tax paid post-export on account of upward revision of price of goods.
Rule 96A	Provisions for export without payment of integrated tax under rule 96A.	Substitution of clause (b) amending the provision of calculation of fifteen days after the expiry of one year for the purpose of services and amendments related to GSTR-1A.
Rule 110	Provisions for filing appeal to Appellate Tribunal under rule 110.	Rule amended substituting the procedure to file appeal to the Appellate Tribunal.
Rule 111	Provisions for application to Appellate Tribunal under rule 111.	Rule amended for the application to the Appellate Tribunal.
Rule 113A	New provisions for withdrawal of appeal or application under rule 113A.	Introduction of FORM GST APL- 05/07W for withdrawal of appeal/application.	Allows withdrawal of appeals/applications, subject to Tribunal's approval, ensuring proper documentation and tracking.
Rule 138	Provisions for generation of e-way bill under rule 138.	Additional proviso for new FORM GST ENR-03 for unregistered persons required or opting to generate Form GST EWB 01.
Rule 142	Provisions for payment of tax and submission of forms under rule 142.	Amendment pertaining to issue of Form GST DRC 04 by the proper officer.

 

		Insertion of amendments related to GSTR-1A and provision for application FORM GST DRC-03A.
Rule 163	Provisions for offenses and penalties under rule 163.	Insertion of amendments related to GSTR-1A.