CGST Rules 2017 Amendments on Recommendation of 48 GST Councils Meeting held on 17 Dec. 2022

[Notification No. 26/2022-Central Tax dated 26 December 2022]

· Rule 8 (1)

· Rule 8(2)

· Rule 8(4A)

· Rule 8(4B)

· Rule 9

· Rule 12

· Rule 37

· Rule 37A - Reversal of input tax credit in the case of non-payment of tax by the supplier and re- availment thereof

· Rule 46

· Rule 46A

· Rule 59

· Rule 87

· Rule 88C - Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

· Rule 89

· Rule 108

· Rule 109 - Application to the Appellate Authority

· 109C. Withdrawal of Appeal

· Rule 138

· Rule 161

· FORM GST REG-01

· FORM GST REG-17

· FORM GST REG-19

· FORM GSTR-1

· FORM GST RFD-01

· FORM GST APL-02

· FORM GST APL-01/03 W – application for Withdrawal of Appeal Application

· FORM GST DRC-01B - PART-A (System Generated)- Intimation of difference in liability reported in statement of outward supplies and that reported in return

· PART-B - Reply by Taxpayer in respect of the intimation of difference in liability

· FORM GST DRC- 03 - Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A